diff --git a/packages/Webkul/Admin/src/Resources/views/tax/tax-rates/create.blade.php b/packages/Webkul/Admin/src/Resources/views/tax/tax-rates/create.blade.php
index fdeee14f2..86bbbb0a2 100755
--- a/packages/Webkul/Admin/src/Resources/views/tax/tax-rates/create.blade.php
+++ b/packages/Webkul/Admin/src/Resources/views/tax/tax-rates/create.blade.php
@@ -57,8 +57,8 @@
             </div>
 
             <div v-if="! is_zip" class="control-group" :class="[errors.has('zip_code') ? 'has-error' : '']" id="zip_code">
-                <label for="zip_code" class="required">{{ __('admin::app.configuration.tax-rates.zip_code') }}</label>
-                <input v-validate="'required'" class="control" id="zip_code" name="zip_code" data-vv-as="&quot;{{ __('admin::app.configuration.tax-rates.zip_code') }}&quot;" value="{{ old('zip_code') }}"/>
+                <label for="zip_code">{{ __('admin::app.configuration.tax-rates.zip_code') }}</label>
+                <input class="control" id="zip_code" name="zip_code" data-vv-as="&quot;{{ __('admin::app.configuration.tax-rates.zip_code') }}&quot;" value="{{ old('zip_code') }}"/>
                 <span class="control-error" v-if="errors.has('zip_code')">@{{ errors.first('zip_code') }}</span>
             </div>
 
diff --git a/packages/Webkul/Admin/src/Resources/views/tax/tax-rates/edit.blade.php b/packages/Webkul/Admin/src/Resources/views/tax/tax-rates/edit.blade.php
index 066e4b910..b7a7e7bb1 100755
--- a/packages/Webkul/Admin/src/Resources/views/tax/tax-rates/edit.blade.php
+++ b/packages/Webkul/Admin/src/Resources/views/tax/tax-rates/edit.blade.php
@@ -54,8 +54,8 @@
                         </div>
                     @else
                         <div class="control-group" :class="[errors.has('zip_code') ? 'has-error' : '']">
-                            <label for="zip_code" class="required">{{ __('admin::app.configuration.tax-rates.zip_code') }}</label>
-                            <input v-validate="'required'" class="control" id="zip_code" name="zip_code" data-vv-as="&quot;{{ __('admin::app.configuration.tax-rates.zip_code') }}&quot;" value="{{ old('zip_code') ?: $taxRate->zip_code }}" />
+                            <label for="zip_code">{{ __('admin::app.configuration.tax-rates.zip_code') }}</label>
+                            <input class="control" id="zip_code" name="zip_code" data-vv-as="&quot;{{ __('admin::app.configuration.tax-rates.zip_code') }}&quot;" value="{{ old('zip_code') ?: $taxRate->zip_code }}" />
                             <span class="control-error" v-if="errors.has('zip_code')">@{{ errors.first('zip_code') }}</span>
                         </div>
                     @endif
diff --git a/packages/Webkul/Checkout/src/Cart.php b/packages/Webkul/Checkout/src/Cart.php
index 1a157b465..77fdc3047 100755
--- a/packages/Webkul/Checkout/src/Cart.php
+++ b/packages/Webkul/Checkout/src/Cart.php
@@ -692,7 +692,7 @@ class Cart
                     }
 
                     if (! $rate->is_zip) {
-                        if ($rate->zip_code == '*' || $rate->zip_code == $address->postcode) {
+                        if (empty($rate->zip_code) || in_array($rate->zip_code, ['*', $address->postcode])) {
                             $haveTaxRate = true;
                         }
                     } else {
diff --git a/packages/Webkul/Tax/src/Http/Controllers/TaxRateController.php b/packages/Webkul/Tax/src/Http/Controllers/TaxRateController.php
index e33ffb1fc..e790801df 100755
--- a/packages/Webkul/Tax/src/Http/Controllers/TaxRateController.php
+++ b/packages/Webkul/Tax/src/Http/Controllers/TaxRateController.php
@@ -3,16 +3,15 @@
 namespace Webkul\Tax\Http\Controllers;
 
 use Illuminate\Support\Facades\Event;
-use Webkul\Tax\Repositories\TaxRateRepository;
 use Webkul\Admin\Imports\DataGridImport;
 use Illuminate\Support\Facades\Validator;
-use Excel;
 use Maatwebsite\Excel\Validators\Failure;
+use Webkul\Tax\Repositories\TaxRateRepository;
 
 class TaxRateController extends Controller
 {
     /**
-     * Contains route related configuration
+     * Contains route related configuration.
      *
      * @var array
      */
@@ -49,7 +48,7 @@ class TaxRateController extends Controller
     }
 
     /**
-     * Display a create form for tax rate
+     * Display a create form for tax rate.
      *
      * @return \Illuminate\View\View
      */
@@ -59,7 +58,7 @@ class TaxRateController extends Controller
     }
 
     /**
-     * Create the tax rate
+     * Create the tax rate.
      *
      * @return \Illuminate\Http\Response
      */
@@ -68,7 +67,7 @@ class TaxRateController extends Controller
         $this->validate(request(), [
             'identifier' => 'required|string|unique:tax_rates,identifier',
             'is_zip'     => 'sometimes',
-            'zip_code'   => 'sometimes|required_without:is_zip',
+            'zip_code'   => 'nullable',
             'zip_from'   => 'nullable|required_with:is_zip',
             'zip_to'     => 'nullable|required_with:is_zip,zip_from',
             'country'    => 'required|string',
@@ -108,7 +107,7 @@ class TaxRateController extends Controller
     }
 
     /**
-     * Edit the previous tax rate
+     * Edit the previous tax rate.
      *
      * @param  int  $id
      * @return \Illuminate\Http\Response
@@ -163,7 +162,7 @@ class TaxRateController extends Controller
     }
 
     /**
-     * import function for the upload
+     * import function for the upload.
      *
      * @return \Illuminate\Http\Response
      */
@@ -190,7 +189,7 @@ class TaxRateController extends Controller
                             'country'    => 'required|string',
                             'tax_rate'   => 'required|numeric|min:0.0001',
                             'is_zip'     => 'sometimes',
-                            'zip_code'   => 'sometimes|required_without:is_zip',
+                            'zip_code'   => 'nullable',
                             'zip_from'   => 'nullable|required_with:is_zip',
                             'zip_to'     => 'nullable|required_with:is_zip,zip_from',
                         ]);
@@ -263,7 +262,7 @@ class TaxRateController extends Controller
 
                                 if (isset($rateIdentifier)) {
                                     $id = array_search($uploadData['identifier'], $rateIdentifier);
-                                    
+
                                     if ($id) {
                                         $this->taxRateRepository->update($uploadData, $id);
                                     } else {