Magento 2 Fixed Product Tax (FPT)

I have two questions regarding FPT. Hoping someone has a solution.

1. How do I apply FPT to certain customers within the same state?

2. How do I mass upload FPT?

We have a client who needs to charge a fixed tax on ejuices containing nicotine. In Wisconsin, the FPT is $0.05 per milliliter. So, a 60ml bottle of ejuice has a tax of $3 (0.05*60).

This works fine, Magento detects Billing/Shipping state and applies the tax. The problem is that there are some customers in Wisconsin who do not need to pay the tax as they are wholesalers and not regular shops. Since the tax is applied to all Wisconsin customers, we can’t make this work.

Other than creating a new WEBSITE in Magento to isolate Wisconsin customers who need to pay tax, is there any other way to make this work?

We can’t upload FPT via upload sheet. There are over 10,000 skus and adding FPT individually is not an option.