diff --git a/app/modules.go b/app/modules.go
index 49a71b0be..bea8fe0d7 100644
--- a/app/modules.go
+++ b/app/modules.go
@@ -3,9 +3,6 @@ package app
 import (
 	"github.com/CosmWasm/wasmd/x/wasm"
 	wasmtypes "github.com/CosmWasm/wasmd/x/wasm/types"
-	"github.com/classic-terra/core/v2/x/taxexemption"
-	taxexemptionclient "github.com/classic-terra/core/v2/x/taxexemption/client"
-	taxexemptiontypes "github.com/classic-terra/core/v2/x/taxexemption/types"
 	terraappparams "github.com/classic-terra/core/v3/app/params"
 	customauth "github.com/classic-terra/core/v3/custom/auth"
 	customauthsim "github.com/classic-terra/core/v3/custom/auth/simulation"
@@ -28,6 +25,9 @@ import (
 	markettypes "github.com/classic-terra/core/v3/x/market/types"
 	"github.com/classic-terra/core/v3/x/oracle"
 	oracletypes "github.com/classic-terra/core/v3/x/oracle/types"
+	"github.com/classic-terra/core/v3/x/taxexemption"
+	taxexemptionclient "github.com/classic-terra/core/v3/x/taxexemption/client"
+	taxexemptiontypes "github.com/classic-terra/core/v3/x/taxexemption/types"
 	"github.com/classic-terra/core/v3/x/treasury"
 	treasuryclient "github.com/classic-terra/core/v3/x/treasury/client"
 	treasurytypes "github.com/classic-terra/core/v3/x/treasury/types"
diff --git a/custom/wasm/keeper/handler_plugin.go b/custom/wasm/keeper/handler_plugin.go
index 0961b507c..1dde5935a 100644
--- a/custom/wasm/keeper/handler_plugin.go
+++ b/custom/wasm/keeper/handler_plugin.go
@@ -5,7 +5,7 @@ import (
 	treasurykeeper "github.com/classic-terra/core/v3/x/treasury/keeper"
 
 	wasmvmtypes "github.com/CosmWasm/wasmvm/types"
-	taxexemptionkeeper "github.com/classic-terra/core/v2/x/taxexemption/keeper"
+	taxexemptionkeeper "github.com/classic-terra/core/v3/x/taxexemption/keeper"
 	"github.com/cosmos/cosmos-sdk/baseapp"
 	codectypes "github.com/cosmos/cosmos-sdk/codec/types"
 	sdk "github.com/cosmos/cosmos-sdk/types"
diff --git a/proto/terra/taxexemption/v1beta1/genesis.proto b/proto/terra/taxexemption/v1beta1/genesis.proto
index 7a6c8260f..b2a8b5403 100644
--- a/proto/terra/taxexemption/v1beta1/genesis.proto
+++ b/proto/terra/taxexemption/v1beta1/genesis.proto
@@ -1,7 +1,7 @@
 syntax = "proto3";
 package terra.taxexemption.v1beta1;
 
-option go_package = "github.com/classic-terra/core/v2/x/taxexemption/types";
+option go_package = "github.com/classic-terra/core/v3/x/taxexemption/types";
 
 // GenesisState defines the taxexemption module's genesis state.
 message GenesisState {
diff --git a/proto/terra/taxexemption/v1beta1/query.proto b/proto/terra/taxexemption/v1beta1/query.proto
index 2cbcc5dda..cf58b7d2c 100644
--- a/proto/terra/taxexemption/v1beta1/query.proto
+++ b/proto/terra/taxexemption/v1beta1/query.proto
@@ -5,7 +5,7 @@ import "google/api/annotations.proto";
 import "cosmos/base/query/v1beta1/pagination.proto";
 import "terra/taxexemption/v1beta1/taxexemption.proto";
 
-option go_package = "github.com/classic-terra/core/v2/x/taxexemption/types";
+option go_package = "github.com/classic-terra/core/v3/x/taxexemption/types";
 
 service Query {
     rpc Taxable(QueryTaxableRequest) returns (QueryTaxableResponse) {
diff --git a/proto/terra/taxexemption/v1beta1/taxexemption.proto b/proto/terra/taxexemption/v1beta1/taxexemption.proto
index 7e74c6a77..bfa5190c5 100644
--- a/proto/terra/taxexemption/v1beta1/taxexemption.proto
+++ b/proto/terra/taxexemption/v1beta1/taxexemption.proto
@@ -4,7 +4,7 @@ package terra.taxexemption.v1beta1;
 import "gogoproto/gogo.proto";
 import "cosmos_proto/cosmos.proto";
 
-option go_package = "github.com/classic-terra/core/v2/x/taxexemption/types";
+option go_package = "github.com/classic-terra/core/v3/x/taxexemption/types";
 
 message Zone {
     string name        = 1 [(gogoproto.moretags) = "yaml:\"name\""];
diff --git a/proto/terra/taxexemption/v1beta1/tx.proto b/proto/terra/taxexemption/v1beta1/tx.proto
index 982e0644d..55dffcab9 100644
--- a/proto/terra/taxexemption/v1beta1/tx.proto
+++ b/proto/terra/taxexemption/v1beta1/tx.proto
@@ -3,7 +3,7 @@ package terra.taxexemption.v1beta1;
 
 import "gogoproto/gogo.proto";
 
-option go_package = "github.com/classic-terra/core/v2/x/taxexemption/types";
+option go_package = "github.com/classic-terra/core/v3/x/taxexemption/types";
 
 // Msg defines the taxexemption Msg service.
 service Msg {
diff --git a/x/taxexemption/client/cli/gov_tx.go b/x/taxexemption/client/cli/gov_tx.go
index 0eec1b3f5..f25fa7505 100644
--- a/x/taxexemption/client/cli/gov_tx.go
+++ b/x/taxexemption/client/cli/gov_tx.go
@@ -5,7 +5,7 @@ import (
 	"fmt"
 	"strings"
 
-	"github.com/classic-terra/core/v2/x/taxexemption/types"
+	"github.com/classic-terra/core/v3/x/taxexemption/types"
 	"github.com/cosmos/cosmos-sdk/client"
 	"github.com/cosmos/cosmos-sdk/client/tx"
 	sdk "github.com/cosmos/cosmos-sdk/types"
diff --git a/x/taxexemption/client/cli/query.go b/x/taxexemption/client/cli/query.go
index 3d75922cd..02314d5b8 100644
--- a/x/taxexemption/client/cli/query.go
+++ b/x/taxexemption/client/cli/query.go
@@ -3,7 +3,7 @@ package cli
 import (
 	"context"
 
-	"github.com/classic-terra/core/v2/x/taxexemption/types"
+	"github.com/classic-terra/core/v3/x/taxexemption/types"
 
 	"github.com/spf13/cobra"
 
diff --git a/x/taxexemption/client/proposal_handler.go b/x/taxexemption/client/proposal_handler.go
index ab3db866e..57bbf5d72 100644
--- a/x/taxexemption/client/proposal_handler.go
+++ b/x/taxexemption/client/proposal_handler.go
@@ -1,7 +1,7 @@
 package client
 
 import (
-	"github.com/classic-terra/core/v2/x/taxexemption/client/cli"
+	"github.com/classic-terra/core/v3/x/taxexemption/client/cli"
 	govclient "github.com/cosmos/cosmos-sdk/x/gov/client"
 )
 
diff --git a/x/taxexemption/genesis.go b/x/taxexemption/genesis.go
index dc33501e7..04aa26b86 100644
--- a/x/taxexemption/genesis.go
+++ b/x/taxexemption/genesis.go
@@ -3,8 +3,8 @@ package taxexemption
 import (
 	sdk "github.com/cosmos/cosmos-sdk/types"
 
-	"github.com/classic-terra/core/v2/x/taxexemption/keeper"
-	"github.com/classic-terra/core/v2/x/taxexemption/types"
+	"github.com/classic-terra/core/v3/x/taxexemption/keeper"
+	"github.com/classic-terra/core/v3/x/taxexemption/types"
 )
 
 // NewGenesisState creates a new GenesisState object
diff --git a/x/taxexemption/handler.go b/x/taxexemption/handler.go
index f07f1ac73..cf588280f 100644
--- a/x/taxexemption/handler.go
+++ b/x/taxexemption/handler.go
@@ -4,8 +4,8 @@ import (
 	sdk "github.com/cosmos/cosmos-sdk/types"
 	sdkerrors "github.com/cosmos/cosmos-sdk/types/errors"
 
-	"github.com/classic-terra/core/v2/x/taxexemption/keeper"
-	"github.com/classic-terra/core/v2/x/taxexemption/types"
+	"github.com/classic-terra/core/v3/x/taxexemption/keeper"
+	"github.com/classic-terra/core/v3/x/taxexemption/types"
 )
 
 // NewHandler creates a new handler for all market type messages.
diff --git a/x/taxexemption/keeper/keeper.go b/x/taxexemption/keeper/keeper.go
index d7a3cb1f7..4675ea9cd 100644
--- a/x/taxexemption/keeper/keeper.go
+++ b/x/taxexemption/keeper/keeper.go
@@ -13,7 +13,7 @@ import (
 
 	"github.com/tendermint/tendermint/libs/log"
 
-	"github.com/classic-terra/core/v2/x/taxexemption/types"
+	"github.com/classic-terra/core/v3/x/taxexemption/types"
 )
 
 // Keeper of the store
diff --git a/x/taxexemption/keeper/keeper_test.go b/x/taxexemption/keeper/keeper_test.go
index 02dc19a6c..01cb9ab0e 100644
--- a/x/taxexemption/keeper/keeper_test.go
+++ b/x/taxexemption/keeper/keeper_test.go
@@ -9,7 +9,7 @@ import (
 
 	sdk "github.com/cosmos/cosmos-sdk/types"
 
-	"github.com/classic-terra/core/v2/x/taxexemption/types"
+	"github.com/classic-terra/core/v3/x/taxexemption/types"
 )
 
 func TestTaxExemptionList(t *testing.T) {
diff --git a/x/taxexemption/keeper/legacy_querier.go b/x/taxexemption/keeper/legacy_querier.go
index 469ceea4f..79e7da3c1 100644
--- a/x/taxexemption/keeper/legacy_querier.go
+++ b/x/taxexemption/keeper/legacy_querier.go
@@ -1,7 +1,7 @@
 package keeper
 
 import (
-	"github.com/classic-terra/core/v2/x/taxexemption/types"
+	"github.com/classic-terra/core/v3/x/taxexemption/types"
 	abci "github.com/tendermint/tendermint/abci/types"
 
 	"github.com/cosmos/cosmos-sdk/codec"
diff --git a/x/taxexemption/keeper/msg_server.go b/x/taxexemption/keeper/msg_server.go
index 4760a5c52..0bd223de8 100644
--- a/x/taxexemption/keeper/msg_server.go
+++ b/x/taxexemption/keeper/msg_server.go
@@ -5,7 +5,7 @@ import (
 
 	sdk "github.com/cosmos/cosmos-sdk/types"
 
-	"github.com/classic-terra/core/v2/x/taxexemption/types"
+	"github.com/classic-terra/core/v3/x/taxexemption/types"
 )
 
 type msgServer struct {
diff --git a/x/taxexemption/keeper/querier.go b/x/taxexemption/keeper/querier.go
index b2fc94ef4..a10906080 100644
--- a/x/taxexemption/keeper/querier.go
+++ b/x/taxexemption/keeper/querier.go
@@ -5,7 +5,7 @@ import (
 
 	sdk "github.com/cosmos/cosmos-sdk/types"
 
-	"github.com/classic-terra/core/v2/x/taxexemption/types"
+	"github.com/classic-terra/core/v3/x/taxexemption/types"
 )
 
 // querier is used as Keeper will have duplicate methods if used directly, and gRPC names take precedence over q
diff --git a/x/taxexemption/keeper/test_utils.go b/x/taxexemption/keeper/test_utils.go
index cbbc1206f..a9e7d48f7 100644
--- a/x/taxexemption/keeper/test_utils.go
+++ b/x/taxexemption/keeper/test_utils.go
@@ -15,7 +15,7 @@ import (
 	core "github.com/classic-terra/core/v2/types"
 	"github.com/classic-terra/core/v2/x/market"
 	"github.com/classic-terra/core/v2/x/oracle"
-	"github.com/classic-terra/core/v2/x/taxexemption/types"
+	"github.com/classic-terra/core/v3/x/taxexemption/types"
 	govtypes "github.com/cosmos/cosmos-sdk/x/gov/types"
 	paramstypes "github.com/cosmos/cosmos-sdk/x/params/types"
 
diff --git a/x/taxexemption/module.go b/x/taxexemption/module.go
index 6c22e9b5a..775d515fa 100644
--- a/x/taxexemption/module.go
+++ b/x/taxexemption/module.go
@@ -6,9 +6,9 @@ import (
 	"math/rand"
 
 	"github.com/classic-terra/core/v2/x/market/simulation"
-	"github.com/classic-terra/core/v2/x/taxexemption/client/cli"
-	"github.com/classic-terra/core/v2/x/taxexemption/keeper"
-	"github.com/classic-terra/core/v2/x/taxexemption/types"
+	"github.com/classic-terra/core/v3/x/taxexemption/client/cli"
+	"github.com/classic-terra/core/v3/x/taxexemption/keeper"
+	"github.com/classic-terra/core/v3/x/taxexemption/types"
 	"github.com/grpc-ecosystem/grpc-gateway/runtime"
 	"github.com/spf13/cobra"