Hi,
That's possible.
To do that, you want to create a custom user field via the menu Display>Custom fields, so that the customer can select if he is disabled or not.
Then, you want to use this extension
extensions.joomla.org/extensions/extensi...oup-ftw-for-hikashop
to add the user to a joomla user group based on his selection in the custom field.
And finally, in your tax rules, that you can edit via the menu System>Taxes, you can restrict your taxes to only some user groups thanks to the "access level" setting there.
This will require the Business edition of HikaShop.