Sales and Use Tax (SUT)

Sales and Use Tax (SUT) can apply to sellers who sell goods in the United States of America (USA).

Overview

The following are some of the factors which can affect tax calculation in the United States:

  • State jurisdiction
  • Local jurisdiction such as a County.
  • Sellers' locations
  • Buyers' locations
  • Type of goods being sold

In addition, you can map your products to categories in Vertex O Series (Cloud) (OSC) to implement taxability drivers. See Vertex O Series (Cloud) Integration.

Restrictions

  • SUT does not apply to the following States. Even though a State tax may not apply, City and County taxes may apply:
    • Alaska
    • Delaware
    • Montana
    • New Hampshire
    • Oregon
  • Full refunds are supported but partial refunds are not. This means that you can only refund the full amount of the transaction where SUT is applied.
  • Invoices and credit notes are not supported.

Multi-Tier Tax Rates

In many e-commerce scenarios in the United States, the tax rate can be split between a State and Local body. In such examples, the service returns tax and liability information for both authorities.

For example, the following request is for 10,000 USD. The seller is registered in Poland and Florida:

{
    "transaction": {
        "currency_code": "USD",
        "buyer_name": "Test buyer",
        "ship_to_address": {
            "country_code": "US",
            "country_subdivision_code": "FL",
            "postal_code": "33101"
        },
        "transaction_lines": [
            {
                "amount": 10000,
                "custom_id": "line_1",
                "ship_from_address": {
                    "country_code": "PL"
                },
                "product_class": "P",
                "seller_code": "seller-1"
            }
        ],
        "sellers": [
            {
                "seller_code": "seller-1",
                "country": "PL",
                "settings": {
                    "countries": {
                        "PL": {
                            "taxation": {
                                "physical": {
                                    "is_physical_tax-enabled": true,
                                    "is_seller_registered": true
                                }
                            }
                        },
                        "US": {
                            "taxation": {
                                "physical": {
                                    "is_physical_tax-enabled": true,
                                    "is_seller_registered": true
                                }
                            },
                            "country_subdivisions": {
                                "FL": {
                                    "taxation": {
                                        "physical": {
                                            "has_physical_presence": false,
                                            "is_seller_registered": true,
                                            "seller_tax_number": "ABC12345"
                                        }
                                    }
                                }
                            }
                        }
                    },
                    "regions": {
                        "EU": {
                            "taxation": {
                                "physical": {
                                    "is_seller_located_within_region": true
                                }
                            }
                        },
                        "US": {
                            "taxation": {
                                "physical": {
                                    "is_seller_located_within_region": true
                                }
                            }
                        }
                    }
                }
            }
        ]
    }
}

The service returns the following response. Information is returned for both the State and the County. The amount_fraction_taxable field shows what percentage of the amount the tax is applied to. In this example, the value for the county is 0.5. This means that tax for the county only applies to 50% of the amount.

{
    "transaction": {
        "ship_to_address": {
            "country_subdivision_code": "FL",
            "country_code": "US",
            "postal_code": "33101",
            "tax_region": "US"
        },
        "amount": 10000.00,
        "required_fields": {
            "tax_required_fields": [],
            "audit_required_fields": [],
            "storage_required_fields": []
        },
        "tax_country_codes": "US",
        "tax_amount": 650.00,
        "invoice_timestamp": "2022-10-17T14:32:39Z",
        "tax_liability_owner_codes": "",
        "countries": {},
        "transaction_lines": [
            {
                "reverse_charge": false,
                "amount": 10000.00,
                "tax_rule_applied": "physical-tax",
                "unit_price": 10000.00,
                "taxes": [
                    {
                        "tax_jurisdiction_code": "5286",
                        "tax_base_amount": 10000,
                        "tax_jurisdiction_type": "STATE",
                        "tax_country_subdivision_code": "FL",
                        "rate": 6,
                        "tax_authority_name": "FLORIDA",
                        "tax_authority_id": "5286",
                        "tax_name": "Sales and Use Tax",
                        "amount_fraction_taxable": 1
                    },
                    {
                        "tax_jurisdiction_code": "5474",
                        "tax_base_amount": 10000,
                        "tax_jurisdiction_type": "COUNTY",
                        "tax_country_subdivision_code": "FL",
                        "rate": 1,
                        "tax_authority_name": "MIAMI-DADE",
                        "tax_authority_id": "5474",
                        "tax_name": "Local Sales and Use Tax (Discretionary Sales Surtax)",
                        "amount_fraction_taxable": 0.5
                    }
                ],
                "tax_amount": 650.00,
                "tax_region": "US",
                "tax_exempt": false,
                "tax_country_code": "US",
                "tax_country_subdivision_code": "FL",
                "line_key": "CJjm9S797Zp8dBm6",
                "discounts": [],
                "custom_id": "line_1",
                "tax_address_kind": "ship_to_address",
                "ship_from_address": {
                    "country_code": "PL",
                    "tax_region": "EU"
                },
                "tax_engine": "oseries",
                "invoice_status": "F",
                "kind": "b2c",
                "product_class": "P",
                "line_num": 1,
                "is_seller_permanent": false,
                "quantity": 1.000000000000,
                "invoice_capable": false,
                "total_amount": 10650.00,
                "seller_code": "seller-1",
                "tax_entity_name": "US",
                "tax_supported": true
            }
        ],
        "discounts": [],
        "location_evidence": {},
        "product_classes": "P",
        "billing_address": {
            "country_subdivision_code": "FL",
            "country_code": "US",
            "postal_code": "33101",
            "tax_region": "US"
        },
        "sellers": [
            {
                "settings": {
                    "countries": {
                        "PL": {
                            "taxation": {
                                "physical": {
                                    "is_seller_registered": true,
                                    "is_physical_tax_enabled": true
                                }
                            }
                        },
                        "US": {
                            "taxation": {
                                "physical": {
                                    "is_seller_registered": true,
                                    "is_physical_tax_enabled": true
                                }
                            },
                            "country_subdivisions": {
                                "FL": {
                                    "taxation": {
                                        "physical": {
                                            "is_seller_registered": true,
                                            "seller_tax_number": "ABC12345",
                                            "has_physical_presence": false
                                        }
                                    }
                                }
                            }
                        }
                    },
                    "regions": {
                        "EU": {
                            "taxation": {
                                "physical": {
                                    "is_seller_located_within_region": true
                                }
                            }
                        },
                        "US": {
                            "taxation": {
                                "physical": {
                                    "is_seller_located_within_region": true
                                }
                            }
                        }
                    }
                },
                "seller_code": "seller-1",
                "country": "PL"
            }
        ],
        "buyer_name": "Test buyer",
        "tax_timestamp": "2022-10-17T14:32:39Z",
        "total_amount": 10650.00,
        "currency_code": "USD"
    }
}

Taxability Drivers

Taxability drivers are defined in the Vertex O Series (Cloud) (OSC). See Vertex O Series (Cloud) Integration.

To use these drivers, you can add the product_tax_code.code and the product_tax_code.class fields to the transaction line for the relevant good. The following example shows a complete transaction with this information added in the transaction lines. This line is for a car represented by the "product_tax_code.class": "car" line:

{
    "transaction": {
        "currency_code": "USD",
        "buyer_name": "Test buyer",
        "ship_to_address": {
            "country_code": "US",
            "country_subdivision_code": "CT",
            "postal_code": "06403",
            "city": "Beacon Falls",
            "street_name": "30 Highland Ave."
        },
        "transaction_lines": [
            {
                "amount": 100000,
                "custom_id": "line_1",
                "ship_from_address": {
                    "country_code": "US",
                    "country_subdivision_code": "PA",
                    "postal_code": "17325",
                    "city": "Gettysburg",
                    "street-name": "1270 York Road"
                },
                "product_tax_code": {
                    "class": "car"
                },
                "product_class": "P",
                "seller_code": "seller-1"
            }
        ],
        "sellers": [
            {
                "seller_code": "seller-1",
                "settings": {
                    "countries": {
                        "US": {
                            "taxation": {
                                "physical": {
                                    "is_physical_tax-enabled": true,
                                    "is_seller_registered": true
                                }
                            },
                            "country_subdivisions": {
                                "CT": {
                                    "taxation": {
                                        "physical": {
                                            "has_physical_presence": true,
                                            "is_seller_registered": true,
                                            "seller_tax_number": "ABC12345"
                                        }
                                    }
                                },
                                "PA": {
                                    "taxation": {
                                        "physical": {
                                            "has_physical_presence": true,
                                            "is_seller_registered": true,
                                            "seller_tax_number": "ABC12345"
                                        }
                                    }
                                }
                            }
                        }
                    },
                    "regions": {
                        "US": {
                            "taxation": {
                                "physical": {
                                    "is_seller_located_within_region": true
                                }
                            }
                        }
                    }
                }
            }
        ]
    }
}

This will result in the following response from the API:

{
    "transaction": {
        "ship_to_address": {
            "country_subdivision_code": "CT",
            "city": "Beacon Falls",
            "country_code": "US",
            "postal_code": "06403",
            "street_name": "30 Highland Ave.",
            "tax_region": "US"
        },
        "amount": 100000.00,
        "required_fields": {
            "tax_required_fields": [],
            "audit_required_fields": [],
            "storage_required_fields": []
        },
        "tax_country_codes": "US",
        "tax_amount": 7750.00,
        "invoice_timestamp": "2022-10-17T14:32:35Z",
        "tax_liability_owner_codes": "",
        "countries": {},
        "transaction_lines": [
            {
                "reverse_charge": false,
                "amount": 100000.00,
                "tax_rule_applied": "physical-tax",
                "unit_price": 100000.00,
                "taxes": [
                    {
                        "tax_jurisdiction_code": "4849",
                        "tax_base_amount": 100000,
                        "tax_jurisdiction_type": "STATE",
                        "tax_country_subdivision_code": "CT",
                        "rate": 7.75,
                        "tax_authority_name": "CONNECTICUT",
                        "tax_authority_id": "4849",
                        "tax_name": "Sales and Use Tax",
                        "amount_fraction_taxable": 1
                    }
                ],
                "tax_amount": 7750.00,
                "tax_region": "US",
                "tax_exempt": false,
                "tax_country_code": "US",
                "tax_country_subdivision_code": "CT",
                "line_key": "tQYrm3vTLQqWu6qW",
                "discounts": [],
                "custom_id": "line_1",
                "tax_address_kind": "ship_to_address",
                "ship_from_address": {
                    "country_subdivision_code": "PA",
                    "city": "Gettysburg",
                    "country_code": "US",
                    "postal_code": "17325",
                    "street_name": "1270 York Road",
                    "tax_region": "US"
                },
                "tax_engine": "oseries",
                "invoice_status": "F",
                "kind": "b2c",
                "product_tax_code": {
                    "class": "car"
                },
                "product_class": "P",
                "line_num": 1,
                "is_seller_permanent": false,
                "quantity": 1.000000000000,
                "invoice_capable": false,
                "total_amount": 107750.00,
                "seller_code": "seller-1",
                "tax_entity_name": "US",
                "tax_supported": true
            }
        ],
        "discounts": [],
        "location_evidence": {},
        "product_classes": "P",
        "billing_address": {
            "country_subdivision_code": "CT",
            "city": "Beacon Falls",
            "country_code": "US",
            "postal_code": "06403",
            "street_name": "30 Highland Ave.",
            "tax_region": "US"
        },
        "sellers": [
            {
                "settings": {
                    "countries": {
                        "US": {
                            "taxation": {
                                "physical": {
                                    "is_seller_registered": true,
                                    "is_physical_tax_enabled": true
                                }
                            },
                            "country_subdivisions": {
                                "CT": {
                                    "taxation": {
                                        "physical": {
                                            "is_seller_registered": true,
                                            "seller_tax_number": "ABC12345",
                                            "has_physical_presence": true
                                        }
                                    }
                                },
                                "PA": {
                                    "taxation": {
                                        "physical": {
                                            "is_seller_registered": true,
                                            "seller_tax_number": "ABC12345",
                                            "has_physical_presence": true
                                        }
                                    }
                                }
                            }
                        }
                    },
                    "regions": {
                        "US": {
                            "taxation": {
                                "physical": {
                                    "is_seller_located_within_region": true
                                }
                            }
                        }
                    }
                },
                "seller_code": "seller-1"
            }
        ],
        "buyer_name": "Test buyer",
        "tax_timestamp": "2022-10-17T14:32:35Z",
        "total_amount": 107750.00,
        "currency_code": "USD"
    }
}

Seller Registration and Physical Location

In some States like Arizona, the physical location of the seller is used to identify if they are liable for tax.

For example, the following settings indicate that the seller is located in Arizona and is liable for different taxes as a result. In this specific example, if the seller was not registered as physically located in the State, the tax liability would be different:

"settings": {
  	"countries": {
      	"US": {
          	"taxation": {
              	"physical": {
                  	"is_physical_enabled": true,
                  	"is_seller_registered": true
                }
            },
            "country_subdivisions": {
              	"AZ": {
                  	"taxation": {
                      	"physical": {
                          	"has_physical_presence": true,
                          	"is_seller_registered": true,
                            "seller_tax_number": "ABC12345"  
                         }
                     }
                 }
            }
        }
    },
      "regions": {
        	"US": {
            	"taxation": {
                 "physical": {
                      "is_seller_located_within_region": true,
                         }

Prerequisites

Before you can integrate SUT, you need to configure the Marketplace settings and consider how you want to handle some addresses.

Marketplace Settings

The seller must be configured as registered in the United States and physical tax must be enabled for the US. For example:

{
    "email": "[email protected]",
    "postal_address_line1": "Acme HQ",
    "postal_address_line2": "20 Main Street",
    "first_name": "Horace",
    "marketplace_code": "Test_Marketplace",
    "postal_address_line3": "London, AB1E 2HG",
    "settings": [
        {
            "effective_from": "1970-01-01",
            "value": {
                "countries": {
                    "US": {
                        "taxation": {
                            "physical": {
                                "is_seller_registered": true,
                                "is_physical_tax_enabled": true,
                                "seller_tax_number": "abc12345"
                            }
                        }
                    },
    ],
    "business_name": "Test Marketplace",
    "status": "R",
    "last_name": "Test",
    "country": "GB",
    "created_at": "2022-06-08T13:59:28Z"
}

US Military Addresses

If required, you can model the addresses of US Military bases as country subdivision codes. See US Military Addresses.

ZIP code Optimization

The service can support 5 digit ZIP codes but using 9 digit codes can provide more granular responses.

Transaction Processing

The following sections describe how SUT transactions are processed.


Example Request

The following is an example of a typical request that you might send:

{
    "transaction": {
        "currency_code": "USD",
        "buyer_name": "Test buyer",
        "ship_to_address": {
            "country_code": "US",
            "country_subdivision_code": "FL"
        },
        "transaction_lines": [
            {
                "amount": 502,
                "custom_id": "line_1",
                "ship_from_address": {
                    "country_code": "PL"
                },
                "product_class": "P",
                "seller_code": "seller-1"
            },
            {
                "total_amount": 500,
                "custom_id": "line_1",
                "ship_from_address": {
                    "country_code": "US",
                    "country_subdivision_code": "FL"
                },
                "product_class": "P",
                "seller_code": "seller-1"
            }
        ],
        "sellers": [
            {
                "seller_code": "seller-1",
                "country": "US",
                "settings": {
                    "countries": {
                        "PL": {
                            "taxation": {
                                "physical": {
                                    "is_physical_tax-enabled": true,
                                    "is_seller_registered": true,
                                    "seller_tax_number": "PL"
                                }
                            }
                        },
                        "US": {
                            "taxation": {
                                "physical": {
                                    "is_physical_tax-enabled": true,
                                    "is_seller_registered": true,
                                    "seller_tax_number": "US"
                                }
                            },
                            "country_subdivisions": {
                                "FL": {
                                    "taxation": {
                                        "physical": {
                                            "has_physical_presence": true,
                                            "is_seller_registered": true,
                                            "seller_tax_number": "SOME_US_TAX_NUMBER"
                                        }
                                    }
                                }
                            }
                        }
                    },
                    "regions": {
                        "EU": {
                            "taxation": {
                                "physical": {
                                    "is_seller_located_within_region": true
                                }
                            }
                        },
                        "US": {
                            "taxation": {
                                "physical": {
                                    "is_seller_located_within_region": true
                                }
                            }
                        }
                    }
                }
            }
        ]
    }
}

Example Response

The service returns the following response to the previous request:

{
    "transaction": {
        "ship_to_address": {
            "country_subdivision_code": "FL",
            "country_code": "US",
            "tax_region": "US"
        },
        "amount": 969.29,
        "required_fields": {
            "tax_required_fields": [],
            "audit_required_fields": [],
            "storage_required_fields": []
        },
        "tax_country_codes": "US",
        "tax_amount": 67.85,
        "invoice_timestamp": "2022-10-17T13:33:30Z",
        "tax_liability_owner_codes": "",
        "countries": {},
        "transaction_lines": [
            {
                "reverse_charge": false,
                "amount": 502.00,
                "tax_rule_applied": "physical-tax",
                "unit_price": 502.00,
                "taxes": [
                    {
                        "tax_jurisdiction_code": "5286",
                        "tax_base_amount": 502,
                        "tax_jurisdiction_type": "STATE",
                        "tax_country_subdivision_code": "FL",
                        "rate": 6,
                        "tax_authority_name": "FLORIDA",
                        "tax_authority_id": "5286",
                        "tax_name": "Sales and Use Tax",
                        "amount_fraction_taxable": 1
                    },
                    {
                        "tax_jurisdiction_code": "5287",
                        "tax_base_amount": 502,
                        "tax_jurisdiction_type": "COUNTY",
                        "tax_country_subdivision_code": "FL",
                        "rate": 1,
                        "tax_authority_name": "ALACHUA",
                        "tax_authority_id": "5287",
                        "tax_name": "Local Sales and Use Tax (Discretionary Sales Surtax)",
                        "amount_fraction_taxable": 1
                    }
                ],
                "tax_amount": 35.14,
                "platform_liability_assumed_amount": 502.00,
                "seller_tax_number": "US",
                "tax_region": "US",
                "tax_exempt": false,
                "tax_country_code": "US",
                "tax_country_subdivision_code": "FL",
                "line_key": "uDnIbobXpuE3H873",
                "discounts": [],
                "custom_id": "line_1",
                "tax_address_kind": "ship_to_address",
                "ship_from_address": {
                    "country_code": "PL",
                    "tax_region": "EU"
                },
                "tax_engine": "oseries",
                "invoice_status": "F",
                "kind": "b2c",
                "product_class": "P",
                "line_num": 1,
                "is_seller_permanent": false,
                "quantity": 1.000000000000,
                "invoice_capable": false,
                "total_amount": 537.14,
                "seller_code": "seller-1",
                "tax_entity_name": "US",
                "tax_supported": true
            },
            {
                "reverse_charge": false,
                "amount": 467.29,
                "tax_rule_applied": "physical-tax",
                "unit_price": 467.29,
                "taxes": [
                    {
                        "tax_jurisdiction_code": "5286",
                        "tax_base_amount": 467.289719626168,
                        "tax_jurisdiction_type": "STATE",
                        "tax_country_subdivision_code": "FL",
                        "rate": 6,
                        "tax_authority_name": "FLORIDA",
                        "tax_authority_id": "5286",
                        "tax_name": "Sales and Use Tax",
                        "amount_fraction_taxable": 1
                    },
                    {
                        "tax_jurisdiction_code": "5287",
                        "tax_base_amount": 467.289719626168,
                        "tax_jurisdiction_type": "COUNTY",
                        "tax_country_subdivision_code": "FL",
                        "rate": 1,
                        "tax_authority_name": "ALACHUA",
                        "tax_authority_id": "5287",
                        "tax_name": "Local Sales and Use Tax (Discretionary Sales Surtax)",
                        "amount_fraction_taxable": 1
                    }
                ],
                "tax_amount": 32.71,
                "platform_liability_assumed_amount": 500.00,
                "seller_tax_number": "US",
                "tax_region": "US",
                "tax_exempt": false,
                "tax_country_code": "US",
                "tax_country_subdivision_code": "FL",
                "line_key": "186E2-g6YZaVp_Rr",
                "discounts": [],
                "custom_id": "line_1",
                "tax_address_kind": "ship_to_address",
                "ship_from_address": {
                    "country_subdivision_code": "FL",
                    "country_code": "US",
                    "tax_region": "US"
                },
                "tax_engine": "oseries",
                "invoice_status": "F",
                "kind": "b2c",
                "product_class": "P",
                "line_num": 2,
                "is_seller_permanent": false,
                "quantity": 1.000000000000,
                "invoice_capable": false,
                "total_amount": 500.00,
                "seller_code": "seller-1",
                "tax_entity_name": "US",
                "tax_supported": true
            }
        ],
        "discounts": [],
        "location_evidence": {},
        "product_classes": "P",
        "billing_address": {
            "country_subdivision_code": "FL",
            "country_code": "US",
            "tax_region": "US"
        },
        "sellers": [
            {
                "settings": {
                    "countries": {
                        "PL": {
                            "taxation": {
                                "physical": {
                                    "is_seller_registered": true,
                                    "is_physical_tax_enabled": true,
                                    "seller_tax_number": "PL"
                                }
                            }
                        },
                        "US": {
                            "taxation": {
                                "physical": {
                                    "is_seller_registered": true,
                                    "is_physical_tax_enabled": true,
                                    "seller_tax_number": "US"
                                }
                            },
                            "country_subdivisions": {
                                "FL": {
                                    "taxation": {
                                        "physical": {
                                            "is_seller_registered": true,
                                            "seller_tax_number": "ABCD1234",
                                            "has_physical_presence": true
                                        }
                                    }
                                }
                            }
                        }
                    },
                    "regions": {
                        "EU": {
                            "taxation": {
                                "physical": {
                                    "is_seller_located_within_region": true
                                }
                            }
                        },
                        "US": {
                            "taxation": {
                                "physical": {
                                    "is_seller_located_within_region": true
                                }
                            }
                        }
                    }
                },
                "seller_code": "seller-1",
                "country": "US"
            }
        ],
        "buyer_name": "Test buyer",
        "tax_timestamp": "2022-10-17T13:33:30Z",
        "total_amount": 1037.14,
        "currency_code": "USD"
    }
}

Post-Transaction Processing

Refunds

SUT does not support partial amount refunds. This means you can refund a transaction or line for the full amount but not for a partial amount.

In other words, SUT supports the following type of refunds:

  • Transaction Refund: You refund an entire transaction for the full amount.
  • Transaction Line Refund: You can refund the full amount of one or more transaction lines in the same transaction.

You cannot refund partial amounts of a transaction line.

See Refunds

Error Responses

The following scenarios can result in OSC not calculating a tax:

  • If OSC deems that some of the address is not correct, it will reject the transaction and return a 400 error.
  • If some of the address information specified conflicts, this can result in the service returning unexpected results. For example, if you send incompatible City and State addresses, the service may return invalid information. This can be effected by the settings and configuration in OSC. This will result in a response like the following example:
{
    "success": false,
    "errors": [
        "No tax areas were found during the lookup. The address fields are inconsistent for the specified asOfDate. (Street Information=XYZ, Street Information 2=null, Postal Code=ABC, City=BEACONFL, Sub Division=null, Main Division=CT, Country=USA, As Of Date=20221017) Failed to cleanse address. (fault code=E420, fault code text=Primary range is missing.)"
    ],
    "requestId": "ec23af8f-15fe-4a2e-a315-ddd794d6df28"
}

For example:

{
    "transaction": {
        "currency_code": "USD",
        "buyer_name": "Test buyer",
        "ship_to_address": {
            "country_code": "US",
            "country_subdivision_code": "UT",
            "postal_code": "84601",
            "city": "Provo",
            "street_name": "1200 Towne Centre Blvd"
        },
        "transaction_lines": [
            {
                "amount": 100,
                "quantity": 1,
                "custom_id": "line_1",
                "ship_from_address": {
                    "country_code": "US",
                    "country_subdivision_code": "UT",
                    "postal_code": "84101",
                    "city": "Salt Lake City",
                    "street-name": "122 W S Temple"
                },
                "product_class": "P",
                "seller_code": "seller-1"
            }
        ],
        "sellers": [
            {
                "country": "US",
                "postal_code": "84720",
                "postal_address_line1": "13 S 300 W",
                "postal_address_line2": "Cedar City, UT",
                "seller_code": "seller-1",
                "settings": {
                    "countries": {
                        "US": {
                            "taxation": {
                                "physical": {
                                    "is_physical_tax-enabled": true,
                                    "is_seller_registered": true
                                }
                            },
                            "country_subdivisions": {
                                "UT": {
                                    "taxation": {
                                        "physical": {
                                            "has_physical_presence": true,
                                            "is_seller_registered": true,
                                            "seller_tax_number": "SOME_US_TAX_NUMBER"
                                        }
                                    }
                                }
                            }
                        }
                    },
                    "regions": {
                        "US": {
                            "taxation": {
                                "physical": {
                                    "is_seller_located_within_region": true
                                }
                            }
                        }
                    }
                }
            }
        ]
    }
}

The service returns the following response:

{
    "transaction": {
        "ship_to_address": {
            "country_subdivision_code": "UT",
            "city": "Provo",
            "country_code": "US",
            "postal_code": "84601",
            "street_name": "1200 Towne Centre Blvd",
            "tax_region": "US"
        },
        "amount": 100.00,
        "required_fields": {
            "tax_required_fields": [],
            "audit_required_fields": [],
            "storage_required_fields": []
        },
        "tax_country_codes": "US",
        "tax_amount": 6.45,
        "invoice_timestamp": "2022-10-17T14:34:07Z",
        "tax_liability_owner_codes": "",
        "countries": {},
        "transaction_lines": [
            {
                "reverse_charge": false,
                "amount": 100.00,
                "tax_rule_applied": "physical-tax",
                "unit_price": 100.00,
                "taxes": [
                    {
                        "tax_jurisdiction_code": "38270",
                        "tax_base_amount": 100,
                        "tax_jurisdiction_type": "STATE",
                        "tax_country_subdivision_code": "UT",
                        "rate": 4.85,
                        "tax_authority_name": "UTAH",
                        "tax_authority_id": "38270",
                        "tax_name": "Sales and Use Tax",
                        "amount_fraction_taxable": 1
                    },
                    {
                        "tax_jurisdiction_code": "38632",
                        "tax_base_amount": 100,
                        "tax_jurisdiction_type": "COUNTY",
                        "tax_country_subdivision_code": "UT",
                        "rate": 1.6,
                        "tax_authority_name": "WASHINGTON",
                        "tax_authority_id": "38632",
                        "tax_name": "Local Sales and Use Tax",
                        "amount_fraction_taxable": 1
                    }
                ],
                "tax_amount": 6.45,
                "tax_region": "US",
                "tax_exempt": false,
                "tax_country_code": "US",
                "tax_country_subdivision_code": "UT",
                "line_key": "cKIbbC3hlKjqyjKi",
                "discounts": [],
                "custom_id": "line_1",
                "tax_address_kind": "ship_to_address",
                "ship_from_address": {
                    "country_subdivision_code": "UT",
                    "city": "Salt Lake City",
                    "country_code": "US",
                    "postal_code": "84101",
                    "street_name": "122 W S Temple",
                    "tax_region": "US"
                },
                "tax_engine": "oseries",
                "invoice_status": "F",
                "kind": "b2c",
                "product_class": "P",
                "line_num": 1,
                "is_seller_permanent": false,
                "quantity": 1.000000000000,
                "invoice_capable": false,
                "total_amount": 106.45,
                "seller_code": "seller-1",
                "tax_entity_name": "US",
                "tax_supported": true
            }
        ],
        "discounts": [],
        "location_evidence": {},
        "product_classes": "P",
        "billing_address": {
            "country_subdivision_code": "UT",
            "city": "Provo",
            "country_code": "US",
            "postal_code": "84601",
            "street_name": "1200 Towne Centre Blvd",
            "tax_region": "US"
        },
        "sellers": [
            {
                "postal_address_line2": "Cedar City",
                "settings": {
                    "countries": {
                        "US": {
                            "taxation": {
                                "physical": {
                                    "is_seller_registered": true,
                                    "is_physical_tax_enabled": true
                                }
                            },
                            "country_subdivisions": {
                                "UT": {
                                    "taxation": {
                                        "physical": {
                                            "is_seller_registered": true,
                                            "seller_tax_number": "SOME_US_TAX_NUMBER",
                                            "has_physical_presence": true
                                        }
                                    }
                                }
                            }
                        }
                    },
                    "regions": {
                        "US": {
                            "taxation": {
                                "physical": {
                                    "is_seller_located_within_region": true
                                }
                            }
                        }
                    }
                },
                "seller_code": "seller-1",
                "postal_code": "84720",
                "country": "US",
                "postal_address_line1": "13 S 300 W"
            }
        ],
        "buyer_name": "Test buyer",
        "tax_timestamp": "2022-10-17T14:34:07Z",
        "total_amount": 106.45,
        "currency_code": "USD"
    }
}

Invoices and Credit Notes

Invoices and credit notes are not sent.

Reporting

Specific fields are added to the reports for SUT transactions. See Audit Report.