{"scope":"state sales tax rates and SaaS/digital taxability","covers":["/api/v1/rates","/api/v1/verify"],"does_not_cover":{"/api/v1/rates/capital-gains":"reviewed manually; see that response's verification block"},"last_run":{"verification_id":"verify_1791374410506","ran_at":"2026-10-07T12:00:10.536Z","age_hours":16.1,"freshness":"current","sources_successful":7,"discrepancies_found":7,"high_severity_count":1,"scope_notes_count":44,"coverage":"adequate","sources_checked":8,"sources_succeeded":["State DOR","Local DOR","Tax Foundation","TaxJar","TaxCloud","Anrok","Numeral"],"sources_failed":["Sales Tax Institute"]},"history":{"total_runs":169,"first_run_at":"2026-04-13T14:58:58.922Z"},"open_discrepancies":[{"type":"rate_mismatch","state":"UT","source":"Tax Foundation","severity":"medium","internal_rate":0.0635,"external_rate":0.061,"explanation":{"summary":"Engine uses the lowest combined rate at any Utah address.","reason":"6.35% is the lowest combined rate at any Utah address: 4.85% state + 1.00% Local Sales & Use (§59-12-204) + 0.25% County Option (§59-12-1102) + the 0.25% every county levies. Sources quoting 6.10% count only the two statutory pairs. Sources quoting 4.85% publish the state-only component. ZIP-level combined rates are unchanged by this choice.","authority":"§59-12-204; §59-12-1102; USTC 26Q3 and 26Q4 combined charts (Beaver, Carbon and Duchesne counties at 6.35%); AgentTax approval #278, 2026-09-14","reviewed":"2026-10-07"}},{"type":"rate_mismatch","state":"UT","source":"Anrok","severity":"low","internal_rate":0.0635,"external_rate":0.061,"explanation":{"summary":"Engine uses the lowest combined rate at any Utah address.","reason":"6.35% is the lowest combined rate at any Utah address: 4.85% state + 1.00% Local Sales & Use (§59-12-204) + 0.25% County Option (§59-12-1102) + the 0.25% every county levies. Sources quoting 6.10% count only the two statutory pairs. Sources quoting 4.85% publish the state-only component. ZIP-level combined rates are unchanged by this choice.","authority":"§59-12-204; §59-12-1102; USTC 26Q3 and 26Q4 combined charts (Beaver, Carbon and Duchesne counties at 6.35%); AgentTax approval #278, 2026-09-14","reviewed":"2026-10-07"}},{"type":"source_disagreement","state":"UT","severity":"review","source_a":"Tax Foundation","rate_a":0.061,"source_b":"Numeral","rate_b":0.0485,"explanation":{"summary":"Engine uses the lowest combined rate at any Utah address.","reason":"6.35% is the lowest combined rate at any Utah address: 4.85% state + 1.00% Local Sales & Use (§59-12-204) + 0.25% County Option (§59-12-1102) + the 0.25% every county levies. Sources quoting 6.10% count only the two statutory pairs. Sources quoting 4.85% publish the state-only component. ZIP-level combined rates are unchanged by this choice.","authority":"§59-12-204; §59-12-1102; USTC 26Q3 and 26Q4 combined charts (Beaver, Carbon and Duchesne counties at 6.35%); AgentTax approval #278, 2026-09-14","reviewed":"2026-10-07"}},{"type":"source_disagreement","state":"UT","severity":"review","source_a":"Anrok","rate_a":0.061,"source_b":"Numeral","rate_b":0.0485,"explanation":{"summary":"Engine uses the lowest combined rate at any Utah address.","reason":"6.35% is the lowest combined rate at any Utah address: 4.85% state + 1.00% Local Sales & Use (§59-12-204) + 0.25% County Option (§59-12-1102) + the 0.25% every county levies. Sources quoting 6.10% count only the two statutory pairs. Sources quoting 4.85% publish the state-only component. ZIP-level combined rates are unchanged by this choice.","authority":"§59-12-204; §59-12-1102; USTC 26Q3 and 26Q4 combined charts (Beaver, Carbon and Duchesne counties at 6.35%); AgentTax approval #278, 2026-09-14","reviewed":"2026-10-07"}},{"type":"rate_mismatch","state":"DC","source":"Tax Foundation","severity":"high","internal_rate":0.07,"external_rate":0.06,"explanation":{"summary":"Rate rose to 7% on 2026-10-01; sources still show 6%.","reason":"The District of Columbia general sales tax rate rose from 6.0% to 7.0% effective 2026-10-01. The engine applies 6.0% before that date and 7.0% on and after it. The external sources still publish the earlier 6% rate.","authority":"D.C. Code §47-2002(a) as amended by D.C. Law 26-55","reviewed":"2026-10-07"}},{"type":"rate_mismatch","state":"DC","source":"Anrok","severity":"medium","internal_rate":0.07,"external_rate":0.06,"explanation":{"summary":"Rate rose to 7% on 2026-10-01; sources still show 6%.","reason":"The District of Columbia general sales tax rate rose from 6.0% to 7.0% effective 2026-10-01. The engine applies 6.0% before that date and 7.0% on and after it. The external sources still publish the earlier 6% rate.","authority":"D.C. Code §47-2002(a) as amended by D.C. Law 26-55","reviewed":"2026-10-07"}},{"type":"rate_mismatch","state":"DC","source":"Numeral","severity":"medium","internal_rate":0.07,"external_rate":0.06,"explanation":{"summary":"Rate rose to 7% on 2026-10-01; sources still show 6%.","reason":"The District of Columbia general sales tax rate rose from 6.0% to 7.0% effective 2026-10-01. The engine applies 6.0% before that date and 7.0% on and after it. The external sources still publish the earlier 6% rate.","authority":"D.C. Code §47-2002(a) as amended by D.C. Law 26-55","reviewed":"2026-10-07"}}],"open_discrepancies_truncated":false,"freshness_meaning":"Last run within 36h. The daily cross-check is on schedule.","coverage_meaning":"At least 4 sources were checked on the last run.","verified":true,"thresholds_hours":{"current":36,"delayed":96},"interpretation":{"discrepancies_found":"Rate differences vs external sources, including documented definition mismatches.","high_severity_count":"Discrepancies against an authoritative source. Non-zero warrants review.","scope_notes_count":"SaaS-specific sources measuring a narrower scope than our taxability flag.","open_discrepancies":"Each discrepancy from the last run. explanation is the reviewed reason for it, or null if it has not been reviewed."},"accuracy_page":"https://www.agenttax.io/accuracy","disclaimer":"Verification status only. This does not constitute tax advice."}