No tax based on Customer classification

Hi Guru's ,

We have a requirement to not calculate tax on certain type of customers. The customers are classified as Dealers/Distributors , we have to calculate taxes for all the customers who are classified as distributors and Dealers are exempted from tax calculation. we are maintaining the classification in receivable look up code :CUSTOMER CLASS.

New Customers will be created via custom program, so it will be difficult to manually  exempt via  customer tax profile .

My question is, Can we maintain tax rule based on receivable look up code ..? If not, please suggest me how can the above mentioned scenario can be achieved.