diff --git a/app/Http/Requests/Common/ItemTax.php b/app/Http/Requests/Common/ItemTax.php
new file mode 100644
index 000000000..f18133b36
--- /dev/null
+++ b/app/Http/Requests/Common/ItemTax.php
@@ -0,0 +1,31 @@
+<?php
+
+namespace App\Http\Requests\Common;
+
+use App\Abstracts\Http\FormRequest;
+
+class ItemTax extends FormRequest
+{
+    /**
+     * Determine if the user is authorized to make this request.
+     *
+     * @return bool
+     */
+    public function authorize()
+    {
+        return true;
+    }
+
+    /**
+     * Get the validation rules that apply to the request.
+     *
+     * @return array
+     */
+    public function rules()
+    {
+        return [
+            'item_id' => 'required|integer',
+            'tax_id' => 'required|integer',
+        ];
+    }
+}
diff --git a/app/Imports/Common/Sheets/ItemTaxes.php b/app/Imports/Common/Sheets/ItemTaxes.php
index a6d1f6cf7..6ca6c7581 100644
--- a/app/Imports/Common/Sheets/ItemTaxes.php
+++ b/app/Imports/Common/Sheets/ItemTaxes.php
@@ -4,13 +4,17 @@ namespace App\Imports\Common\Sheets;
 
 use App\Abstracts\Import;
 use App\Http\Requests\Common\ItemTax as Request;
-use App\Models\Common\Item;
 use App\Models\Common\ItemTax as Model;
 
 class ItemTaxes extends Import
 {
     public function model(array $row)
     {
+        // @todo remove after laravel-excel 3.2 release
+        if ($row['item_name'] === $this->empty_field) {
+            return null;
+        }
+
         return new Model($row);
     }
 
@@ -18,6 +22,7 @@ class ItemTaxes extends Import
     {
         $row = parent::map($row);
 
+        $row['item_id'] = $this->getItemIdFromName($row);
         $row['tax_id'] = $this->getTaxId($row);
 
         return $row;
diff --git a/app/Traits/Import.php b/app/Traits/Import.php
index 5cb6b1ab9..15b5b290c 100644
--- a/app/Traits/Import.php
+++ b/app/Traits/Import.php
@@ -191,8 +191,8 @@ trait Import
             'name'              => $row['item_name'],
         ], [
             'company_id'        => session('company_id'),
-            'sale_price'        => !empty($row['sale_price']) ? $row['sale_price'] : $row['price'],
-            'purchase_price'    => !empty($row['purchase_price']) ? $row['purchase_price'] : $row['price'],
+            'sale_price'        => !empty($row['sale_price']) ? $row['sale_price'] : (!empty($row['price']) ? $row['price'] : 0),
+            'purchase_price'    => !empty($row['purchase_price']) ? $row['purchase_price'] : (!empty($row['price']) ? $row['price'] : 0),
             'enabled'           => 1,
         ])->id;
     }
diff --git a/public/files/import/items.xlsx b/public/files/import/items.xlsx
index bdc881fd8..66640947b 100644
Binary files a/public/files/import/items.xlsx and b/public/files/import/items.xlsx differ