Tax compliance for gasless x402 on SKALE

SKALE is gasless. Sub-cent x402 payments are finally profitable — which means your 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.

Why this matters on SKALE specifically

How it works

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 } 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);

app.use("*", paymentMiddleware(
  {
    "GET /paid": {
      accepts: [{
        scheme: "exact",
        network: "eip155:324705682",           // SKALE Europa mainnet
        payTo: process.env.RECEIVING_ADDRESS,
        price: {
          amount: "10000",                      // 0.01 bridged USDC (6 decimals)
          asset: process.env.PAYMENT_TOKEN_ADDRESS,
        },
      }],
    },
  },
  new x402ResourceServer(facilitatorClient)
    .register("eip155:324705682", 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" } });
  }
});

Example response

{
  "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 chain config