SELECT TE.TAX_EXEMPT_NUMBER , TE.TAX_EXEMPT_REASON_CODE , TE.TAX_EXEMPT_REASON_MEANING , TE.SHIP_TO_CUSTOMER_ID , HZ_SU.CUST_ACCT_SITE_ID FROM TAX_EXEMPTIONS_QP_V TE , HZ_CUST_SITE_USES HZ_SU WHERE TE.SHIP_TO_CUSTOMER_ID = TE.BILL_TO_CUSTOMER_ID AND TE.SHIP_TO_SITE_USE_ID = HZ_SU.SITE_USE_ID AND TE.STATUS_CODE IN ('PRIMARY' , 'UNAPPROVED' , 'MANUAL') AND SYSDATE BETWEEN NVL(TE.START_DATE , SYSDATE) AND NVL(TE.END_DATE , SYSDATE)