Can Memo Line Be Used as a Determining Factor in Tax Rules?

Summary:We are configuring Oracle Fusion Tax for Receivables transactions and have a business requirement to apply tax rules based on the Memo Line entered on AR transaction lines (Invoices/Credit Memos).

Content (please ensure you mask any confidential information):

While creating a Determining Factor Set, we see factor classes like Document, Transaction Fiscal Classification, Transaction Input Factor, etc., but Memo Line does not appear as an available factor name under these classes.

Questions:

1. Is Memo Line exposed as a standard determining factor in Oracle Fusion Tax? If yes, under which factor class and event class should we look?
2. If Memo Line is not available, what is the recommended approach to achieve this requirement?