lsmft:

You may want to consider using 2 lookup tables:
ItemTable: for items and their tax type
TypeTable: for assigning rates to each type.

Example:

ItemTable
Item TaxType
Apples Food
Armchair Furniture
Carrots Food
Cherries Food
Coat Clothing
etc

TypeTable
Type Stax LocalTax NetRate
Clothing 5% 1% 6%
Food 0% 1% 1%
Furniture 5% 2% 7%

Then....on your input sheet...

A2: (an item)
B2: =VLOOKUP(VLOOKUP(A2,ItemTable,2,0),TypeTable,4,0)
That formula returns the approriate rate for the type of item in A2

OR

You could add a third column to the ItemTable that calculates the
NetRate for the Type associated with each Item (using the same kind of
VLOOKUP formula as in the example above.)

In that case, the B2 formula would be:
=VLOOKUP(A2,ItemTable,3,0)

Is that something you can work with?

Regards,
Ron


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