I'm having hard time imagining in what country and in what business scenario this could be a valid requirement. Either the divisions are not used as intended or the taxation principles are misunderstood here.
Usually it's the material's attributes and ship-to (customer) / ship-from (Plant or Sales Org) location that drives the tax rate determination. I just don't see how division comes into play here and feel you're on a wrong track completely.
What exactly is the business scenario here? Please provide more specific example.