# NFE-805

Source: https://xmlvalid.com/rules/NFE-805

> Rejeição: A SEFAZ do destinatário não permite Contribuinte Isento de Inscrição Estadual (UF …).

- Level: error
- Rule sets: SEFAZ authorisation rules of NF-e 4.00 MOC 7.0 Anexo I, NTs up to 2026.010
- Context: `nfe:infNFe`
- Test: `not($dest/nfe:indIEDest = '2' and $idDest = ('1', '2') and $destUF = ('AL', 'AM', 'BA', 'CE', 'DF', 'ES', 'GO', 'MG', 'MS', 'MT', 'PB', 'PE', 'RJ', 'RN', 'RS', 'SE', 'SP')) or $icms[br:dec(nfe:vICMSST) gt 0 or br:dec(nfe:vICMSSTRet) gt 0] or (every $i in $icms satisfies $i/nfe:CST = ('40', '41') or $i/nfe:CSOSN = ('103', '300', '400'))`

In English: The receiver's state does not accept receivers exempt from state registration (indIEDest 2) unless an item has ICMS-ST or is exempt.

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