SKALE INTEGRATION

Tax compliance for gasless x402 on SKALE

SKALE is gasless. Sub-cent x402 payments are finally profitable — which means a merchant can do 100K+ transactions a day for real money. At that volume, per-state sales tax isn't optional, and no existing tax API can afford to serve it. AgentTax is the one that can.

Drops in alongside @x402/hono with a post-settlement recording call. 51 US state-level jurisdictions plus 100+ zip-level local rates, with statute citations and confidence scores on every record.

Why this matters on SKALE specifically

Micropayments become economically viable

Base settlement: ~$0.01–$0.05 in gas per x402 transaction. SKALE: $0. A merchant selling $0.0001 API calls can't operate on Base. On SKALE they can — and at 10K transactions/day, tax compliance becomes a real obligation, not a rounding error.

Avalara and Stripe Tax don't work at this scale

Per-transaction APIs priced at $0.50+/call kill the unit economics. AgentTax's free tier handles 100/mo; paid tiers scale to 1M/mo at $0.0002/call. Built for sub-cent commerce.

Per-jurisdiction records, no reconstruction from chain data

Every settled transaction logs with buyer state, classification (digital_service, compute, etc.), confidence score, and source citations. At filing time, you export — no spreadsheet archaeology on a million on-chain txs.

3-step integration

Get your API key

Record every settled SKALE transaction

In your @x402/hono route handler (runs after SKALE settlement succeeds), POST to AgentTax with the amount and buyer state. Returns a transaction_id and tax breakdown by jurisdiction — instant 1099-DA-ready record.

Remit tax from gross at filing

You collected full payment — gasless. AgentTax has the obligation logged per state and zip-level local. At filing time, the data is structured for your accountant or the state DOR.

The handler

SKALE's x402 cookbook uses @x402/hono with the DirtRoad facilitator. Add the AgentTax fetch inside your route handler — that's it.

// SKALE x402 merchant — record each gasless settlement to AgentTax.
// SKALE is gasless: $0.0001 transactions are profitable, which means
// compliance becomes necessary at transaction counts Avalara can't handle.
import { Hono } from "hono";
import { paymentMiddleware, x402ResourceServer } from "@x402/hono";
import { ExactEvmScheme } from "@x402/evm/exact/server";
import { HTTPFacilitatorClient } from "@x402/core/server";

const app = new Hono();
const facilitator = { url: "https://facilitator.dirtroad.dev" };
const facilitatorClient = new HTTPFacilitatorClient(facilitator);

// Flip SKALE_CHAIN_ID between 324705682 (Sepolia testnet)
// and 1187947933 (SKALE Base Mainnet) without code changes.
const NETWORK = `eip155:${process.env.SKALE_CHAIN_ID || "324705682"}`;

app.use("*", paymentMiddleware(
  {
    "GET /paid": {
      accepts: [{
        scheme: "exact",
        network: NETWORK,
        payTo: process.env.RECEIVING_ADDRESS,
        price: {
          amount: "10000",                 // 0.01 USDC, atomic units (6 decimals)
          asset: process.env.PAYMENT_TOKEN_ADDRESS,
        },
      }],
    },
  },
  new x402ResourceServer(facilitatorClient).register(NETWORK, new ExactEvmScheme()),
));

async function recordTax({ amount, buyerState, counterpartyId }) {
  const res = await fetch("https://agenttax.io/api/v1/calculate", {
    method: "POST",
    headers: {
      "Content-Type": "application/json",
      "Authorization": `Bearer ${process.env.AGENTTAX_API_KEY}`,
    },
    body: JSON.stringify({
      role: "seller",
      amount,
      buyer_state: buyerState,
      transaction_type: "compute",
      counterparty_id: counterpartyId,
    }),
  });
  if (!res.ok) throw new Error(`AgentTax ${res.status}`);
  return res.json();
}

app.get("/paid", async (c) => {
  const buyerState = c.req.query("buyer_state") || process.env.AGENTTAX_DEFAULT_STATE;
  try {
    const tax = await recordTax({
      amount: 0.01,
      buyerState,
      counterpartyId: c.req.header("x-payer-address") || "anonymous",
    });
    return c.json({
      data: "your paid resource",
      agenttax: {
        transaction_id: tax.transaction_id,
        tax_amount: tax.sales_tax?.amount,
        tax_rate: tax.sales_tax?.combined_rate,
        jurisdiction: tax.sales_tax?.buyer_state,
      },
    });
  } catch {
    return c.json({ data: "your paid resource", agenttax: { error: "record_failed" } });
  }
});

Response shape

{
  "success": true,
  "sales_tax": {
    "taxable": true,
    "amount": 0.00063,
    "state_tax": 0.00063,
    "local_tax": 0,
    "combined_rate": 0.0625,
    "buyer_state": "TX",
    "classification_basis": "digital_service",
    "advisories": [
      "TX §151.351: 80% of digital services taxable (20% statutory exemption)"
    ]
  },
  "confidence": { "score": 95, "level": "high" },
  "transaction_id": "txn_skale_abc123"
}

SKALE Base chains

SKALE Base Sepolia Testnet

eip155:324705682

Default — safe for dev and demos

SKALE Base Mainnet

eip155:1187947933

Production target — flip via SKALE_CHAIN_ID env

Facilitator: https://facilitator.dirtroad.dev (run by DirtRoad). Sepolia bridged USDC: 0x2e08028E…030bD. Mainnet token addresses are not yet in SKALE's public docs — ask in the SKALE Builders Chat for the current list.

New to x402 in general? See the generic x402 integration guide.

Ship tax-compliant SKALE merchants today

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