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Both SYS140 & SYS150 are usually populated manually.
SYS140 is where you establish your Tax Rate Code with an effectivity date. eg A code like VAT, STD, ZERO, EXMPT, City, State etc.
In SYS140 you also populate the percentage factor that is used to calculate the right tax either on purchases or sales.
Once you have created all your codes in SYS140, SYS150 goes on to associate these codes with particular vendor and customers. So that that when (for example) a customers buys an item from you a combination of Code and Customer tells BPCS what percentage of tax to calculate.
Also in SYS150 you can tell BPCS to accumulate all the tax that was calculated through valid 'combinations', Useful for situations where one tax may be added to another eg State and County tax.
Hope my over simplifications helps
Wendell Grosvenor.
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