Steps:

1. From your Shopify admin, go to Customers.
2. Click Add customer.
3. Enter the customer’s information.
4. Optional: If the customer has agreed to receive marketing emails, and you have entered an email address, then in the Customer overview section, check Customer agreed to receive marketing emails.
5. In the the Tax exemptions section, do either of the following:
   • If you charge the customer sales tax, then in the Tax exemptions section, check Collect tax.
   • If the customer is located in Canada and is exempt from sales tax, then from the Browse or search exemptions list, select the all the tax exemptions that apply to this customer.
6. Click Save.