{
  "format": "mo-vat@1",
  "checked": "2026-10-07",
  "notes": [
    "Rates are percentages as decimal strings. standard.components are added together (e.g. Quebec GST 5 + QST 9.975); reduced entries are alternatives to the standard rate.",
    "US rows are the state-level base rate only. Local (county/city/district) sales taxes are not stored (ZIP-level data is commercially licensed); users add their local rate (MO-DATA-VAT-02).",
    "status \"verified\" = the rate was read on an official national/state/provincial authority page (EU rows: national page, with the European Commission page as a secondary cross-check) on the retrieved date. \"unverified\" rows must be checked before launch; see notes.",
    "Quarterly review; every change needs a /changelog entry (MO-DATA-05)."
  ],
  "rows": [
    {
      "id": "at",
      "country": "AT",
      "name": "Austria",
      "taxLabel": "VAT",
      "standard": {
        "components": [
          {
            "name": "USt",
            "rate": "20",
            "level": "national"
          }
        ],
        "effectiveFrom": "1984-01-01"
      },
      "reduced": [
        {
          "rate": "13",
          "label": "Reduced rate (parking-type)",
          "appliesTo": "certain cultural events, live animals, plants, domestic flights, wine sold at farm"
        },
        {
          "rate": "10",
          "label": "Reduced rate",
          "appliesTo": "food (other than 4.9% staples), books, medicines, passenger transport, accommodation, restaurants"
        },
        {
          "rate": "4.9",
          "label": "Super-reduced rate (new)",
          "appliesTo": "selected staple foods listed in new Annex 3 UStG (milk, butter, eggs, potatoes, etc.)",
          "effectiveFrom": "2026-07-01"
        }
      ],
      "sources": [
        {
          "url": "https://www.usp.gv.at/aktuelles/newsliste/neuer_ustsatz.html",
          "title": "USP (Unternehmensserviceportal) – Neuer Umsatzsteuersatz von 4,9 Prozent",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://europa.eu/youreurope/business/finance-and-tax/vat/vat-rules-rates/index_en.htm",
          "title": "Your Europe (European Commission) – VAT rules and rates",
          "type": "secondary",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://taxation-customs.ec.europa.eu/taxation/vat/vat-directive/vat-rates_en",
          "title": "European Commission – VAT rates (refers to TEDB)",
          "type": "secondary",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "New 4.9% rate on selected staple foods since 1 Jul 2026 confirmed on official USP page. DISCREPANCY: EC Your Europe table (last checked 13/07/2026) still shows only 10/13% reduced rates, omitting 4.9%. 20/10/13 confirmed via EC table only (BMF page URL tried returned 404). 13% scope summarised from general knowledge; 20% effective date is historical (1984) and not shown on fetched pages."
    },
    {
      "id": "be",
      "country": "BE",
      "name": "Belgium",
      "taxLabel": "VAT",
      "standard": {
        "components": [
          {
            "name": "TVA/BTW",
            "rate": "21",
            "level": "national"
          }
        ],
        "effectiveFrom": "1996-01-01"
      },
      "reduced": [
        {
          "rate": "12",
          "label": "Intermediate rate",
          "appliesTo": "restaurant/catering (excl. drinks), social housing, hotel & campsite accommodation (from 1 Mar 2026)"
        },
        {
          "rate": "6",
          "label": "Reduced rate",
          "appliesTo": "most food, water, medicines, books, passenger transport, renovation of older dwellings"
        },
        {
          "rate": "0",
          "label": "Zero rate",
          "appliesTo": "certain newspapers/periodicals and limited exceptional supplies"
        }
      ],
      "sources": [
        {
          "url": "https://finance.belgium.be/en/enterprises/vat/vat-obligation/rates-and-calculation/vat-rates",
          "title": "FPS Finance – VAT rates",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://europa.eu/youreurope/business/finance-and-tax/vat/vat-rules-rates/index_en.htm",
          "title": "Your Europe (European Commission) – VAT rules and rates",
          "type": "secondary",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "FPS Finance page confirms 21/12/6/0. Hotel accommodation and campsites moved from 6% to 12% on 1 Mar 2026 (Royal Decree 14 Feb 2026, published 23 Feb 2026) – reported by search results (BDO/KPMG), not shown on the fetched FPS page. Matches EC table (6/12)."
    },
    {
      "id": "bg",
      "country": "BG",
      "name": "Bulgaria",
      "taxLabel": "VAT",
      "standard": {
        "components": [
          {
            "name": "ДДС (VAT)",
            "rate": "20",
            "level": "national"
          }
        ],
        "effectiveFrom": "2007-01-01"
      },
      "reduced": [
        {
          "rate": "9",
          "label": "Reduced rate",
          "appliesTo": "hotel and similar accommodation, campsites; certain books and baby food/hygiene items"
        },
        {
          "rate": "0",
          "label": "Zero rate",
          "appliesTo": "exports, intra-EU supplies, international transport"
        }
      ],
      "sources": [
        {
          "url": "https://europa.eu/youreurope/business/finance-and-tax/vat/vat-rules-rates/index_en.htm",
          "title": "Your Europe (European Commission) – VAT rules and rates",
          "type": "secondary",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "unverified",
      "notes": "UNVERIFIED (rate matches the European Commission secondary source, but no national-authority page could be read). Verified via EC Your Europe table only (20 / 9). Official Ministry of Finance page (minfin.bg/bg/790) returned 403. 20% has applied since VAT law of 2007 (rate unchanged since 1999); 9% scope beyond accommodation from general knowledge. Temporary 9% for restaurants ended 31 Dec 2024."
    },
    {
      "id": "hr",
      "country": "HR",
      "name": "Croatia",
      "taxLabel": "VAT",
      "standard": {
        "components": [
          {
            "name": "PDV",
            "rate": "25",
            "level": "national"
          }
        ],
        "effectiveFrom": "2012-03-01"
      },
      "reduced": [
        {
          "rate": "13",
          "label": "Reduced rate",
          "appliesTo": "accommodation, catering services, periodicals, edible oils, children's car seats, firewood, gas/heating"
        },
        {
          "rate": "5",
          "label": "Super-reduced (lower reduced) rate",
          "appliesTo": "bread, milk, basic foods, books, daily newspapers, medicines, cinema tickets"
        },
        {
          "rate": "0",
          "label": "Zero rate",
          "appliesTo": "solar panels for residential installation"
        }
      ],
      "sources": [
        {
          "url": "https://porezna-uprava.gov.hr/hr/porez-na-doda-nu-vrijednost/4579",
          "title": "Porezna uprava – Porez na dodanu vrijednost",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://europa.eu/youreurope/business/finance-and-tax/vat/vat-rules-rates/index_en.htm",
          "title": "Your Europe (European Commission) – VAT rules and rates",
          "type": "secondary",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Official page lists 0/5/13/25 (updated 15 May 2026). Matches EC (5/13). Scope of 13%/5% from search snippets of Porezna uprava pages."
    },
    {
      "id": "cy",
      "country": "CY",
      "name": "Cyprus",
      "taxLabel": "VAT",
      "standard": {
        "components": [
          {
            "name": "VAT",
            "rate": "19",
            "level": "national"
          }
        ],
        "effectiveFrom": "2014-01-13"
      },
      "reduced": [
        {
          "rate": "9",
          "label": "Reduced rate",
          "appliesTo": "restaurant/catering, hotel accommodation, taxi & tour bus transport, nursing homes"
        },
        {
          "rate": "5",
          "label": "Reduced rate",
          "appliesTo": "food, non-bottled water, fertilisers, primary residence purchase (conditions), camping sites"
        },
        {
          "rate": "3",
          "label": "Super-reduced rate",
          "appliesTo": "books/newspapers, disability aids, waste/cleaning services, some theatre admissions",
          "effectiveFrom": "2023-07-21"
        },
        {
          "rate": "0",
          "label": "Zero rate",
          "appliesTo": "exports, certain baby products and listed essentials"
        }
      ],
      "sources": [
        {
          "url": "https://europa.eu/youreurope/business/finance-and-tax/vat/vat-rules-rates/index_en.htm",
          "title": "Your Europe (European Commission) – VAT rules and rates",
          "type": "secondary",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "unverified",
      "notes": "UNVERIFIED (rate matches the European Commission secondary source, but no national-authority page could be read). Verified via EC table only (19 / 5,9 / 3). Tax Department pages (mof.gov.cy, gov.cy/mof-tax) redirected or did not expose rate text. 3% super-reduced rate since 21 Jul 2023 per search results (EY/Meridian). Scope descriptions from search snippets; not confirmed on an official page."
    },
    {
      "id": "cz",
      "country": "CZ",
      "name": "Czechia",
      "taxLabel": "VAT",
      "standard": {
        "components": [
          {
            "name": "DPH",
            "rate": "21",
            "level": "national"
          }
        ],
        "effectiveFrom": "2013-01-01"
      },
      "reduced": [
        {
          "rate": "12",
          "label": "Reduced rate",
          "appliesTo": "food, non-alcoholic drinks, medicines, accommodation, restaurant food, water, heat",
          "effectiveFrom": "2024-01-01"
        },
        {
          "rate": "0",
          "label": "Zero rate",
          "appliesTo": "books (printed and some e-books)",
          "effectiveFrom": "2024-01-01"
        }
      ],
      "sources": [
        {
          "url": "https://financnisprava.gov.cz/cs/financni-sprava/media-a-verejnost/tiskove-zpravy-gfr/tiskove-zpravy-2026/danove-novinky-pro-rok-2026",
          "title": "Finanční správa – Daňové novinky pro rok 2026",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://europa.eu/youreurope/business/finance-and-tax/vat/vat-rules-rates/index_en.htm",
          "title": "Your Europe (European Commission) – VAT rules and rates",
          "type": "secondary",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "EC table shows 21 / 12/0. Official 2026 tax-news page confirms no VAT rate changes for 2026 (changes relate to financial-services exemptions etc.). 15%/10% merged into 12% and books to 0% on 1 Jan 2024 (search results; GFŘ notice on 2024 rate changes exists but was not fetched)."
    },
    {
      "id": "dk",
      "country": "DK",
      "name": "Denmark",
      "taxLabel": "VAT",
      "standard": {
        "components": [
          {
            "name": "Moms",
            "rate": "25",
            "level": "national"
          }
        ],
        "effectiveFrom": "1992-01-01"
      },
      "reduced": [
        {
          "rate": "0",
          "label": "Zero rate",
          "appliesTo": "newspapers; books incl. e-books & audiobooks (from 1 Jul 2026)",
          "effectiveFrom": "2026-07-01"
        }
      ],
      "sources": [
        {
          "url": "https://info.skat.dk/data.aspx?oid=1921136",
          "title": "Den juridiske vejledning D.A.9 Momssatsen ML § 33",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://svmn.dk/media/qsnjfj3c/ffl26-faktaark-om-fjernelse-af-bogmoms.pdf",
          "title": "Skatteministeriet – Faktaark: Fjernelse af bogmoms (FFL26)",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://europa.eu/youreurope/business/finance-and-tax/vat/vat-rules-rates/index_en.htm",
          "title": "Your Europe (European Commission) – VAT rules and rates",
          "type": "secondary",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Single 25% rate since 1 Jan 1992 (official guidance). Zero rate on books from 1 Jul 2026 was a 2026 Finance Bill proposal (ministry factsheet); enactment reported by BDO ('Slut med moms på bøger fra den 1. juli 2026') but not confirmed on an official legal page. Newspapers zero-rated earlier. EC shows 25 / 0."
    },
    {
      "id": "ee",
      "country": "EE",
      "name": "Estonia",
      "taxLabel": "VAT",
      "standard": {
        "components": [
          {
            "name": "Käibemaks",
            "rate": "24",
            "level": "national"
          }
        ],
        "effectiveFrom": "2025-07-01"
      },
      "reduced": [
        {
          "rate": "13",
          "label": "Reduced rate",
          "appliesTo": "accommodation (with or without breakfast)",
          "effectiveFrom": "2025-01-01"
        },
        {
          "rate": "9",
          "label": "Reduced rate",
          "appliesTo": "books, educational literature, medicines, press publications"
        },
        {
          "rate": "0",
          "label": "Zero rate",
          "appliesTo": "exports, intra-EU supplies and certain other supplies"
        }
      ],
      "sources": [
        {
          "url": "https://www.emta.ee/en/business-client/taxes-and-payment/value-added-tax/vat-rates-and-supply-exempt-tax",
          "title": "Estonian Tax and Customs Board – VAT rates and supply exempt from tax",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://europa.eu/youreurope/business/finance-and-tax/vat/vat-rules-rates/index_en.htm",
          "title": "Your Europe (European Commission) – VAT rules and rates",
          "type": "secondary",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Official page: 'From 1 July 2025, the standard rate of VAT is 24%'; rates 24/13/9/0. DISCREPANCY (minor): EC table lists only 9% as reduced, omitting the 13% accommodation rate. 9% effective date not stated (omitted)."
    },
    {
      "id": "fi",
      "country": "FI",
      "name": "Finland",
      "taxLabel": "VAT",
      "standard": {
        "components": [
          {
            "name": "ALV",
            "rate": "25.5",
            "level": "national"
          }
        ],
        "effectiveFrom": "2024-09-01"
      },
      "reduced": [
        {
          "rate": "13.5",
          "label": "Reduced rate",
          "appliesTo": "groceries, restaurant meals, books, medicines, passenger transport, accommodation, culture, sport",
          "effectiveFrom": "2026-01-01"
        },
        {
          "rate": "10",
          "label": "Reduced rate",
          "appliesTo": "newspapers and magazines (print and electronic)"
        },
        {
          "rate": "0",
          "label": "Zero rate",
          "appliesTo": "exports outside EU, vessel sales/rentals, certain international trade"
        }
      ],
      "sources": [
        {
          "url": "https://www.vero.fi/en/businesses-and-corporations/taxes-and-charges/vat/rates-of-vat/",
          "title": "Vero (Finnish Tax Administration) – Rates of VAT",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://europa.eu/youreurope/business/finance-and-tax/vat/vat-rules-rates/index_en.htm",
          "title": "Your Europe (European Commission) – VAT rules and rates",
          "type": "secondary",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "25.5% since 1 Sep 2024 (from 24%); 14% cut to 13.5% on 1 Jan 2026; many former 10% items moved to the 14%/13.5% rate from 1 Jan 2025. Matches EC (25.5 / 10, 13.5)."
    },
    {
      "id": "fr",
      "country": "FR",
      "name": "France",
      "taxLabel": "VAT",
      "standard": {
        "components": [
          {
            "name": "TVA",
            "rate": "20",
            "level": "national"
          }
        ],
        "effectiveFrom": "2014-01-01"
      },
      "reduced": [
        {
          "rate": "10",
          "label": "Intermediate rate",
          "appliesTo": "restaurants, passenger transport, accommodation, home renovation works, some medicines"
        },
        {
          "rate": "5.5",
          "label": "Reduced rate",
          "appliesTo": "most food, books, energy-efficiency works, feminine hygiene, disability equipment"
        },
        {
          "rate": "2.1",
          "label": "Super-reduced rate",
          "appliesTo": "reimbursable medicines, press publications, certain first performances"
        }
      ],
      "sources": [
        {
          "url": "https://entreprendre.service-public.gouv.fr/vosdroits/F37781?lang=en",
          "title": "Entreprendre.Service-Public – VAT rates in the arts and press sectors",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://www.impots.gouv.fr/particulier/plusieurs-taux-de-tva",
          "title": "impots.gouv.fr – Plusieurs taux de TVA (travaux)",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://europa.eu/youreurope/business/finance-and-tax/vat/vat-rules-rates/index_en.htm",
          "title": "Your Europe (European Commission) – VAT rules and rates",
          "type": "secondary",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Metropolitan France rates. Overseas departments (Guadeloupe, Martinique, Réunion) use 8.5% / 2.1% / 1.75% / 1.05% (impots.gouv.fr DOM page); no VAT in Guyane and Mayotte. 20% and 10% since 1 Jan 2014. Matches EC (20 / 5.5, 10 / 2.1)."
    },
    {
      "id": "de",
      "country": "DE",
      "name": "Germany",
      "taxLabel": "VAT",
      "standard": {
        "components": [
          {
            "name": "Umsatzsteuer",
            "rate": "19",
            "level": "national"
          }
        ],
        "effectiveFrom": "2007-01-01"
      },
      "reduced": [
        {
          "rate": "7",
          "label": "Reduced rate",
          "appliesTo": "most food, books, newspapers, local transport, hotel stays; restaurant food (excl. drinks) from 1 Jan 2026"
        },
        {
          "rate": "0",
          "label": "Zero rate",
          "appliesTo": "supply/installation of residential solar PV systems"
        }
      ],
      "sources": [
        {
          "url": "https://www.bundesregierung.de/breg-de/aktuelles/steueraenderungsgesetz-bundesrat-2383684",
          "title": "Bundesregierung – Entlastungen für Pendler und Gastronomie (Steueränderungsgesetz 2025)",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://europa.eu/youreurope/business/finance-and-tax/vat/vat-rules-rates/index_en.htm",
          "title": "Your Europe (European Commission) – VAT rules and rates",
          "type": "secondary",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Federal Government page confirms restaurant food (not drinks) cut from 19% to 7% from 1 Jan 2026 (permanent). BMF letter of 22 Dec 2025 implements it (seen in search results). 19/7 confirmed by EC table. 0% PV rate (since 2023) from general knowledge, not verified this session."
    },
    {
      "id": "gr",
      "country": "GR",
      "name": "Greece",
      "taxLabel": "VAT",
      "standard": {
        "components": [
          {
            "name": "ΦΠΑ (FPA)",
            "rate": "24",
            "level": "national"
          }
        ],
        "effectiveFrom": "2016-06-01"
      },
      "reduced": [
        {
          "rate": "13",
          "label": "Reduced rate",
          "appliesTo": "most food, water, energy, accommodation, restaurant/catering"
        },
        {
          "rate": "6",
          "label": "Reduced rate",
          "appliesTo": "medicines, books, newspapers, theatre tickets"
        },
        {
          "rate": "17",
          "label": "Island standard rate (regional)",
          "appliesTo": "standard rate on Leros, Lesvos, Kos, Samos, Chios (rates cut by 30%; 9% and 4% reduced)"
        }
      ],
      "sources": [
        {
          "url": "https://europa.eu/youreurope/business/finance-and-tax/vat/vat-rules-rates/index_en.htm",
          "title": "Your Europe (European Commission) – VAT rules and rates",
          "type": "secondary",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "unverified",
      "notes": "UNVERIFIED (rate matches the European Commission secondary source, but no national-authority page could be read). Verified via EC table only (24 / 6, 13, 17 / super-reduced 4). The EC '17' and '4' are island rates. AADE 'Basic VAT rates' page (aade.gr/en/node/4583) returned 403. Island-rate list and scopes from search snippets. Country code GR used (EU uses EL)."
    },
    {
      "id": "hu",
      "country": "HU",
      "name": "Hungary",
      "taxLabel": "VAT",
      "standard": {
        "components": [
          {
            "name": "ÁFA",
            "rate": "27",
            "level": "national"
          }
        ],
        "effectiveFrom": "2012-01-01"
      },
      "reduced": [
        {
          "rate": "18",
          "label": "Reduced rate",
          "appliesTo": "certain dairy and bakery products, commercial accommodation, some admissions"
        },
        {
          "rate": "5",
          "label": "Reduced rate",
          "appliesTo": "medicines, books, newspapers, basic meats, eggs, milk, new homes, restaurant services"
        },
        {
          "rate": "0",
          "label": "Zero rate",
          "appliesTo": "daily newspapers published at least four times a week"
        }
      ],
      "sources": [
        {
          "url": "https://europa.eu/youreurope/business/finance-and-tax/vat/vat-rules-rates/index_en.htm",
          "title": "Your Europe (European Commission) – VAT rules and rates",
          "type": "secondary",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "unverified",
      "notes": "UNVERIFIED (rate matches the European Commission secondary source, but no national-authority page could be read). Verified via EC table only (27 / 5, 18). NAV booklet PDF fetched but text not extractable. Scopes and the 0% newspaper rate from NAV search snippets; not confirmed on a fetched official page."
    },
    {
      "id": "ie",
      "country": "IE",
      "name": "Ireland",
      "taxLabel": "VAT",
      "standard": {
        "components": [
          {
            "name": "VAT",
            "rate": "23",
            "level": "national"
          }
        ],
        "effectiveFrom": "2021-03-01"
      },
      "reduced": [
        {
          "rate": "13.5",
          "label": "Reduced rate",
          "appliesTo": "fuel, construction, repairs, hotel accommodation, some foods"
        },
        {
          "rate": "9",
          "label": "Second reduced rate",
          "appliesTo": "newspapers, sports facilities, gas & electricity; restaurant/catering & hairdressing from 1 Jul 2026"
        },
        {
          "rate": "4.8",
          "label": "Livestock rate",
          "appliesTo": "livestock, horses for food production"
        },
        {
          "rate": "0",
          "label": "Zero rate",
          "appliesTo": "most food, children's clothing/footwear, books, oral medicines"
        }
      ],
      "sources": [
        {
          "url": "https://www.revenue.ie/en/vat/vat-rates/search-vat-rates/current-vat-rates.aspx",
          "title": "Revenue – Current VAT rates",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://www.revenue.ie/en/vat/vat-on-services/restaurant-catering-and-canteen-services/index.aspx",
          "title": "Revenue – Restaurant, catering and canteen services",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://europa.eu/youreurope/business/finance-and-tax/vat/vat-rules-rates/index_en.htm",
          "title": "Your Europe (European Commission) – VAT rules and rates",
          "type": "secondary",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Revenue table: 23 / 13.5 / 9 / 4.8 (+4.5% farmer flat-rate addition). Revenue confirms restaurant/catering moved from reduced (13.5%) to second reduced rate (9%) from 1 Jul 2026 (Budget 2026; also hairdressing, per gov.ie search results). 23% restored 1 Mar 2021 after the temporary 21% period. 0% scope from general knowledge. EC omits 4.8% livestock rate (not a discrepancy in headline rates)."
    },
    {
      "id": "it",
      "country": "IT",
      "name": "Italy",
      "taxLabel": "VAT",
      "standard": {
        "components": [
          {
            "name": "IVA",
            "rate": "22",
            "level": "national"
          }
        ],
        "effectiveFrom": "2013-10-01"
      },
      "reduced": [
        {
          "rate": "10",
          "label": "Reduced rate",
          "appliesTo": "household electricity/gas, some medicines, building restoration, restaurants, hotels"
        },
        {
          "rate": "5",
          "label": "Reduced rate",
          "appliesTo": "certain foods (e.g. herbs, truffles), social/health cooperative services, feminine hygiene"
        },
        {
          "rate": "4",
          "label": "Super-reduced rate",
          "appliesTo": "basic food, books, newspapers, first homes, disability aids"
        }
      ],
      "sources": [
        {
          "url": "https://www.agenziaentrate.gov.it/portale/iva-regole-generali-aliquote-esenzioni-pagamento/norme-generali-e-aliquote",
          "title": "Agenzia delle Entrate – IVA: norme generali e aliquote",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://europa.eu/youreurope/business/finance-and-tax/vat/vat-rules-rates/index_en.htm",
          "title": "Your Europe (European Commission) – VAT rules and rates",
          "type": "secondary",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Official page: 22% ordinary; 4%, 5%, 10% reduced. 22% since 1 Oct 2013 (Agenzia press release on 21%->22% increase seen in search results). Matches EC."
    },
    {
      "id": "lv",
      "country": "LV",
      "name": "Latvia",
      "taxLabel": "VAT",
      "standard": {
        "components": [
          {
            "name": "PVN",
            "rate": "21",
            "level": "national"
          }
        ],
        "effectiveFrom": "2012-07-01"
      },
      "reduced": [
        {
          "rate": "12",
          "label": "Reduced rate",
          "appliesTo": "medicines, infant food, heating, public transport, accommodation; bread/milk/poultry/eggs 1 Jul 2026-30 Jun 2027"
        },
        {
          "rate": "5",
          "label": "Reduced rate",
          "appliesTo": "local fresh fruit/veg/berries; books & press in Latvian/EU/EEA/OECD official languages"
        }
      ],
      "sources": [
        {
          "url": "https://www.fm.gov.lv/en/changes-taxation-and-finances-2026",
          "title": "Ministry of Finance of Latvia – Changes in taxation and finances from 2026",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://www.ptac.gov.lv/lv/pvn-samazinata-12-likme-partikas-pamatproduktiem",
          "title": "PTAC – PVN samazinātā 12% likme pārtikas pamatproduktiem",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://europa.eu/youreurope/business/finance-and-tax/vat/vat-rules-rates/index_en.htm",
          "title": "Your Europe (European Commission) – VAT rules and rates",
          "type": "secondary",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Temporary 12% on bread, milk, poultry meat and eggs from 1 Jul 2026 to 30 Jun 2027 (pilot) confirmed by FM and PTAC. From 2026 the 5% rate for books/press applies only to listed languages; others 21%. 5% fresh produce scope from general knowledge. Matches EC (5/12)."
    },
    {
      "id": "lt",
      "country": "LT",
      "name": "Lithuania",
      "taxLabel": "VAT",
      "standard": {
        "components": [
          {
            "name": "PVM",
            "rate": "21",
            "level": "national"
          }
        ],
        "effectiveFrom": "2009-09-01"
      },
      "reduced": [
        {
          "rate": "12",
          "label": "Reduced rate",
          "appliesTo": "accommodation, scheduled passenger transport, cultural/sport event admissions",
          "effectiveFrom": "2026-01-01"
        },
        {
          "rate": "5",
          "label": "Reduced rate",
          "appliesTo": "medicines, medical aids, books & non-periodical publications (books from 2026)"
        },
        {
          "rate": "0",
          "label": "Zero rate",
          "appliesTo": "exports, intra-EU supplies, international transport"
        }
      ],
      "sources": [
        {
          "url": "https://europa.eu/youreurope/business/finance-and-tax/vat/vat-rules-rates/index_en.htm",
          "title": "Your Europe (European Commission) – VAT rules and rates",
          "type": "secondary",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "unverified",
      "notes": "UNVERIFIED (rate matches the European Commission secondary source, but no national-authority page could be read). Verified via EC table only (21 / 5, 12). VMI and Finance Ministry pages returned 403. Search results from vmi.lt state the 9% rate was abolished from 1 Jan 2026: accommodation/transport/culture moved to 12%, books to 5%."
    },
    {
      "id": "lu",
      "country": "LU",
      "name": "Luxembourg",
      "taxLabel": "VAT",
      "standard": {
        "components": [
          {
            "name": "TVA",
            "rate": "17",
            "level": "national"
          }
        ],
        "effectiveFrom": "2024-01-01"
      },
      "reduced": [
        {
          "rate": "14",
          "label": "Intermediate (parking) rate",
          "appliesTo": "certain wines, solid fuels, some securities management, advertising printed matter (Annex C)"
        },
        {
          "rate": "8",
          "label": "Reduced rate",
          "appliesTo": "gas, electricity, hairdressing, repairs (Annex A)"
        },
        {
          "rate": "3",
          "label": "Super-reduced rate",
          "appliesTo": "food, books, medicines, passenger transport, accommodation, restaurants (Annex B)"
        }
      ],
      "sources": [
        {
          "url": "https://pfi.public.lu/fr/professionnel/tva/taxe-valeur-ajoutee/taux-nationaux-applicables.html",
          "title": "Portail de la fiscalité indirecte – Taux nationaux applicables",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://europa.eu/youreurope/business/finance-and-tax/vat/vat-rules-rates/index_en.htm",
          "title": "Your Europe (European Commission) – VAT rules and rates",
          "type": "secondary",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Rates 17/14/8/3 restored 1 Jan 2024 after the temporary 1-point cut in 2023. Annex scopes from general knowledge. Matches EC."
    },
    {
      "id": "mt",
      "country": "MT",
      "name": "Malta",
      "taxLabel": "VAT",
      "standard": {
        "components": [
          {
            "name": "VAT",
            "rate": "18",
            "level": "national"
          }
        ],
        "effectiveFrom": "2004-01-01"
      },
      "reduced": [
        {
          "rate": "12",
          "label": "Parking rate",
          "appliesTo": "certain financial-type services such as management of credit and deposit funds"
        },
        {
          "rate": "7",
          "label": "Reduced rate",
          "appliesTo": "hotel and licensed accommodation, use of sporting facilities"
        },
        {
          "rate": "5",
          "label": "Reduced rate",
          "appliesTo": "electricity, confectionery, medical accessories, printed matter, cultural admissions"
        },
        {
          "rate": "0",
          "label": "Zero rate",
          "appliesTo": "food for home consumption, pharmaceuticals, scheduled passenger transport"
        }
      ],
      "sources": [
        {
          "url": "https://europa.eu/youreurope/business/finance-and-tax/vat/vat-rules-rates/index_en.htm",
          "title": "Your Europe (European Commission) – VAT rules and rates",
          "type": "secondary",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "unverified",
      "notes": "UNVERIFIED (rate matches the European Commission secondary source, but no national-authority page could be read). Verified via EC table only (18 / 5, 7 / parking 12). MTCA VAT rates page returned 403. Scopes from MTCA search snippet; 12% and 0% scopes from general knowledge. Malta treats some 0%-listed supplies as exempt with credit."
    },
    {
      "id": "nl",
      "country": "NL",
      "name": "Netherlands",
      "taxLabel": "VAT",
      "standard": {
        "components": [
          {
            "name": "BTW",
            "rate": "21",
            "level": "national"
          }
        ],
        "effectiveFrom": "2012-10-01"
      },
      "reduced": [
        {
          "rate": "9",
          "label": "Reduced rate",
          "appliesTo": "food, non-alcoholic drinks, books, medicines, passenger transport (not accommodation from 2026)",
          "effectiveFrom": "2019-01-01"
        },
        {
          "rate": "0",
          "label": "Zero rate",
          "appliesTo": "international trade, fishing and provisioning of seagoing vessels"
        }
      ],
      "sources": [
        {
          "url": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_berekenen_aan_uw_klanten/btw_berekenen/btw_tarief/btw_tarief",
          "title": "Belastingdienst – Btw-tarieven",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/berichten/nieuws/btw-logies",
          "title": "Belastingdienst – Vanaf 1 januari 2026: btw-tarief logies omhoog naar 21%",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://europa.eu/youreurope/business/finance-and-tax/vat/vat-rules-rates/index_en.htm",
          "title": "Your Europe (European Commission) – VAT rules and rates",
          "type": "secondary",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Accommodation (logies) moved from 9% to 21% on 1 Jan 2026 (separately supplied breakfast stays 9%). Matches EC (21 / 9)."
    },
    {
      "id": "pl",
      "country": "PL",
      "name": "Poland",
      "taxLabel": "VAT",
      "standard": {
        "components": [
          {
            "name": "VAT",
            "rate": "23",
            "level": "national"
          }
        ],
        "effectiveFrom": "2011-01-01"
      },
      "reduced": [
        {
          "rate": "8",
          "label": "Reduced rate",
          "appliesTo": "processed food, medicines, passenger transport, cultural services, housing construction",
          "effectiveFrom": "2011-01-01"
        },
        {
          "rate": "5",
          "label": "Reduced rate",
          "appliesTo": "basic food (fruit, veg, bread, dairy, meat), printed books, some hygiene products"
        },
        {
          "rate": "0",
          "label": "Zero rate",
          "appliesTo": "exports, intra-EU supplies, international transport"
        }
      ],
      "sources": [
        {
          "url": "https://www.podatki.gov.pl/podatki-firmowe/vat/stawki-i-limity",
          "title": "Serwis o podatkach (Ministerstwo Finansów) – Stawki i limity VAT",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://europa.eu/youreurope/business/finance-and-tax/vat/vat-rules-rates/index_en.htm",
          "title": "Your Europe (European Commission) – VAT rules and rates",
          "type": "secondary",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Official page: 23% and 8% since 1 Jan 2011; 5% and 0% as described. Special flat rates 4% (taxi) and 7% (farmers' flat-rate) not included. Matches EC."
    },
    {
      "id": "pt",
      "country": "PT",
      "name": "Portugal",
      "taxLabel": "VAT",
      "standard": {
        "components": [
          {
            "name": "IVA",
            "rate": "23",
            "level": "national"
          }
        ],
        "effectiveFrom": "2011-01-01"
      },
      "reduced": [
        {
          "rate": "13",
          "label": "Intermediate (parking) rate",
          "appliesTo": "restaurant services, some foods and drinks, wine (List II)"
        },
        {
          "rate": "6",
          "label": "Reduced rate",
          "appliesTo": "basic foods, medicines, books, passenger transport, accommodation (List I)"
        }
      ],
      "sources": [
        {
          "url": "https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/civa_rep/pages/iva18.aspx",
          "title": "Portal das Finanças – CIVA art. 18.º (Taxas do imposto)",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://europa.eu/youreurope/business/finance-and-tax/vat/vat-rules-rates/index_en.htm",
          "title": "Your Europe (European Commission) – VAT rules and rates",
          "type": "secondary",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Mainland rates per CIVA art. 18 (last amended 24 Mar 2025). Regional rates: Madeira 22/12/5, Azores 16/9/4 (from search results, not on fetched page). 23% since 1 Jan 2011. Matches EC (23 / 6, 13 / parking 13)."
    },
    {
      "id": "ro",
      "country": "RO",
      "name": "Romania",
      "taxLabel": "VAT",
      "standard": {
        "components": [
          {
            "name": "TVA",
            "rate": "21",
            "level": "national"
          }
        ],
        "effectiveFrom": "2025-08-01"
      },
      "reduced": [
        {
          "rate": "11",
          "label": "Reduced rate",
          "appliesTo": "basic food, medicines, HoReCa, water, heating, firewood, books, newspapers",
          "effectiveFrom": "2025-08-01"
        }
      ],
      "sources": [
        {
          "url": "https://static.anaf.ro/static/3/Ploiesti/20251104100501_comunicat.pdf",
          "title": "ANAF – Comunicat privind modificarea cotelor de TVA (04.11.2025)",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://europa.eu/youreurope/business/finance-and-tax/vat/vat-rules-rates/index_en.htm",
          "title": "Your Europe (European Commission) – VAT rules and rates",
          "type": "secondary",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Law 141/2025: standard 19%->21% and single reduced rate 11% (replacing 5% and 9%) from 1 Aug 2025. Transitional 9% for certain housing deliveries until 31 Jul 2026 (now expired). Matches EC."
    },
    {
      "id": "sk",
      "country": "SK",
      "name": "Slovakia",
      "taxLabel": "VAT",
      "standard": {
        "components": [
          {
            "name": "DPH",
            "rate": "23",
            "level": "national"
          }
        ],
        "effectiveFrom": "2025-01-01"
      },
      "reduced": [
        {
          "rate": "19",
          "label": "Reduced rate",
          "appliesTo": "other (non-basic) foods, electricity, non-alcoholic drinks in restaurants",
          "effectiveFrom": "2025-01-01"
        },
        {
          "rate": "5",
          "label": "Reduced rate",
          "appliesTo": "basic foods, medicines, books, restaurant meals, accommodation, sport",
          "effectiveFrom": "2025-01-01"
        }
      ],
      "sources": [
        {
          "url": "https://podpora.financnasprava.sk/525847-V%C5%A1eobecn%C3%A9-inform%C3%A1cie",
          "title": "Finančná správa – DPH > Sadzba dane > Všeobecné informácie",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://europa.eu/youreurope/business/finance-and-tax/vat/vat-rules-rates/index_en.htm",
          "title": "Your Europe (European Commission) – VAT rules and rates",
          "type": "secondary",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "20%->23% and new 19% reduced rate from 1 Jan 2025; 5% scope widened. Matches EC (23 / 5, 19)."
    },
    {
      "id": "si",
      "country": "SI",
      "name": "Slovenia",
      "taxLabel": "VAT",
      "standard": {
        "components": [
          {
            "name": "DDV",
            "rate": "22",
            "level": "national"
          }
        ],
        "effectiveFrom": "2013-07-01"
      },
      "reduced": [
        {
          "rate": "9.5",
          "label": "Reduced rate",
          "appliesTo": "food, water, medicines, accommodation, passenger transport (Annex I)"
        },
        {
          "rate": "5",
          "label": "Special reduced rate",
          "appliesTo": "books, newspapers, e-publications (Annex IV)"
        }
      ],
      "sources": [
        {
          "url": "https://www.fu.gov.si/en/taxes_and_other_duties/areas_of_work/value_added_tax_vat/",
          "title": "FURS – Value added tax (VAT)",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://europa.eu/youreurope/business/finance-and-tax/vat/vat-rules-rates/index_en.htm",
          "title": "Your Europe (European Commission) – VAT rules and rates",
          "type": "secondary",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "FURS English page shows 22% and 9.5% but does not mention the 5% rate; 5% confirmed by EC table and FURS search snippets ('special reduced rate of 5%'). 5% scope from general knowledge."
    },
    {
      "id": "es",
      "country": "ES",
      "name": "Spain",
      "taxLabel": "VAT",
      "standard": {
        "components": [
          {
            "name": "IVA",
            "rate": "21",
            "level": "national"
          }
        ],
        "effectiveFrom": "2012-09-01"
      },
      "reduced": [
        {
          "rate": "10",
          "label": "Reduced rate",
          "appliesTo": "most food, hospitality, passenger transport, housing"
        },
        {
          "rate": "4",
          "label": "Super-reduced rate",
          "appliesTo": "basic food (bread, milk, eggs, fruit, veg), books, newspapers, medicines"
        },
        {
          "rate": "0",
          "label": "Zero rate",
          "appliesTo": "certain specified operations"
        }
      ],
      "sources": [
        {
          "url": "https://sede.agenciatributaria.gob.es/Sede/iva/calculo-iva-repercutido-clientes/tipos-impositivos-iva.html",
          "title": "Agencia Tributaria – Tipos impositivos de IVA",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://europa.eu/youreurope/business/finance-and-tax/vat/vat-rules-rates/index_en.htm",
          "title": "Your Europe (European Commission) – VAT rules and rates",
          "type": "secondary",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Mainland/Balearics. Canary Islands (IGIC), Ceuta and Melilla (IPSI) are outside EU VAT. AEAT also publishes 'Tipos IVA 2026' PDF (not fetched) – any temporary 2026 measures not checked. Matches EC (21 / 10 / 4)."
    },
    {
      "id": "se",
      "country": "SE",
      "name": "Sweden",
      "taxLabel": "VAT",
      "standard": {
        "components": [
          {
            "name": "Moms",
            "rate": "25",
            "level": "national"
          }
        ],
        "effectiveFrom": "1990-07-01"
      },
      "reduced": [
        {
          "rate": "12",
          "label": "Reduced rate",
          "appliesTo": "restaurant/café on-site food & drink, hotel and camping accommodation"
        },
        {
          "rate": "6",
          "label": "Reduced rate",
          "appliesTo": "food (temporarily, 1 Apr 2026-31 Dec 2027), books, newspapers, passenger transport, culture, sport",
          "effectiveFrom": "2026-04-01"
        }
      ],
      "sources": [
        {
          "url": "https://www.skatteverket.se/foretag/moms/saljavarorochtjanster/momssatspavarorochtjanster.4.58d555751259e4d66168000409.html",
          "title": "Skatteverket – Momssats på varor och tjänster",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://www.riksdagen.se/en/news/articles/2026/feb/25/temporarily-reduced-vat-on-food_cmsd274f5ec-c794-4c1f-8eaf-7811a27dfcb5en/",
          "title": "Riksdagen – Temporarily reduced VAT on food",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://europa.eu/youreurope/business/finance-and-tax/vat/vat-rules-rates/index_en.htm",
          "title": "Your Europe (European Commission) – VAT rules and rates",
          "type": "secondary",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Food VAT cut 12%->6% from 1 Apr 2026 to 31 Dec 2027 (Riksdag); on-site restaurant meals stay 12%. effectiveFrom on the 6% entry refers to the food scope; the 6% rate itself is long-standing. 25% standard-rate date is historical (general knowledge, not on fetched page). Matches EC (6/12)."
    },
    {
      "id": "gb",
      "country": "GB",
      "name": "United Kingdom",
      "taxLabel": "VAT",
      "standard": {
        "components": [
          {
            "name": "VAT",
            "rate": "20",
            "level": "national"
          }
        ],
        "effectiveFrom": "2011-01-04"
      },
      "reduced": [
        {
          "rate": "5",
          "label": "Reduced rate",
          "appliesTo": "domestic fuel and power, children's car seats, mobility aids for elderly, smoking cessation products",
          "effectiveFrom": "1997-09-01"
        },
        {
          "rate": "0",
          "label": "Zero rate",
          "appliesTo": "most food, books/newspapers, children's clothes, sanitary products, energy-saving materials (to 31 Mar 2027)"
        }
      ],
      "sources": [
        {
          "url": "https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services",
          "title": "VAT rates on different goods and services",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Rates 20/5/0 confirmed on GOV.UK (updated July 2026). Effective dates (20% from 4 Jan 2011; 5% domestic fuel from 1 Sep 1997) are historical and not shown on the page. Zero rate for installed energy-saving materials runs until 31 Mar 2027."
    },
    {
      "id": "ch",
      "country": "CH",
      "name": "Switzerland",
      "taxLabel": "VAT",
      "standard": {
        "components": [
          {
            "name": "MWST/TVA",
            "rate": "8.1",
            "level": "national"
          }
        ],
        "effectiveFrom": "2024-01-01"
      },
      "reduced": [
        {
          "rate": "3.8",
          "label": "Special rate (accommodation)",
          "appliesTo": "overnight stays incl. breakfast in hotels and similar lodging",
          "effectiveFrom": "2024-01-01"
        },
        {
          "rate": "2.6",
          "label": "Reduced rate",
          "appliesTo": "food (excl. alcohol), medicines, books, newspapers, menstrual hygiene products (from 2025)",
          "effectiveFrom": "2024-01-01"
        }
      ],
      "sources": [
        {
          "url": "https://www.estv.admin.ch/estv/en/home/value-added-tax/vat-rates-switzerland.html",
          "title": "ESTV/FTA – VAT rates Switzerland",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "ESTV page (updated 22 Sep 2026) shows 8.1 / 2.6 / 3.8. Effective date 1 Jan 2024 (AHV 21 financing increase) is from general knowledge; not stated in the fetched summary. Rates also apply in Liechtenstein."
    },
    {
      "id": "no",
      "country": "NO",
      "name": "Norway",
      "taxLabel": "VAT",
      "standard": {
        "components": [
          {
            "name": "MVA",
            "rate": "25",
            "level": "national"
          }
        ],
        "effectiveFrom": "2005-01-01"
      },
      "reduced": [
        {
          "rate": "15",
          "label": "Reduced rate (food)",
          "appliesTo": "foodstuffs, water and wastewater services"
        },
        {
          "rate": "12",
          "label": "Low rate",
          "appliesTo": "passenger transport, cinema, accommodation, public broadcasting, sports events, amusement parks"
        },
        {
          "rate": "0",
          "label": "Zero rate",
          "appliesTo": "books, newspapers, exports, some electric vehicles (partly)"
        }
      ],
      "sources": [
        {
          "url": "https://www.skatteetaten.no/en/rates/value-added-tax/",
          "title": "Skatteetaten – Value added tax rates",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Skatteetaten 2026 table: 25 / 15 / 12, no change during 2026. Zero-rate scope (books, newspapers, etc.) from general knowledge; the fetched rates page does not list it. Effective dates of rates not shown on page (omitted for reduced)."
    },
    {
      "id": "au",
      "country": "AU",
      "name": "Australia",
      "taxLabel": "GST",
      "standard": {
        "components": [
          {
            "name": "GST",
            "rate": "10",
            "level": "national"
          }
        ],
        "effectiveFrom": "2000-07-01"
      },
      "reduced": [
        {
          "rate": "0",
          "label": "GST-free",
          "appliesTo": "most basic food, most health/medical, education, childcare, exports"
        }
      ],
      "sources": [
        {
          "url": "https://business.gov.au/registrations/register-for-taxes/register-for-goods-and-services-tax-gst",
          "title": "business.gov.au – Register for goods and services tax (GST)",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/how-gst-works",
          "title": "ATO – How GST works",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "business.gov.au (Australian Government) states GST is 10%. ATO pages returned 403 to fetch; ATO 'How GST works' URL and its GST-free list and 'commenced July 2000 at 10%' statement come from search results only."
    },
    {
      "id": "nz",
      "country": "NZ",
      "name": "New Zealand",
      "taxLabel": "GST",
      "standard": {
        "components": [
          {
            "name": "GST",
            "rate": "15",
            "level": "national"
          }
        ],
        "effectiveFrom": "2010-10-01"
      },
      "reduced": [
        {
          "rate": "0",
          "label": "Zero rate",
          "appliesTo": "exports, international services, going concerns, certain land transactions, fine metals"
        }
      ],
      "sources": [
        {
          "url": "https://www.ird.govt.nz/gst",
          "title": "Inland Revenue – GST",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://www.ird.govt.nz/gst/charging-gst/zero-rated-supplies",
          "title": "Inland Revenue – Zero-rated supplies",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "IRD: 'GST is charged at a rate of 15%'. Effective date 1 Oct 2010 (12.5%->15%) from general knowledge; not stated on fetched page."
    },
    {
      "id": "sg",
      "country": "SG",
      "name": "Singapore",
      "taxLabel": "GST",
      "standard": {
        "components": [
          {
            "name": "GST",
            "rate": "9",
            "level": "national"
          }
        ],
        "effectiveFrom": "2024-01-01"
      },
      "reduced": [
        {
          "rate": "0",
          "label": "Zero rate",
          "appliesTo": "exports of goods, international services"
        }
      ],
      "sources": [
        {
          "url": "https://www.iras.gov.sg/taxes/goods-services-tax-(gst)/basics-of-gst/current-gst-rates",
          "title": "IRAS – Current GST Rates",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://www.iras.gov.sg/taxes/goods-services-tax-(gst)/gst-rate-change/gst-rate-change-for-consumers1",
          "title": "IRAS – GST Rate Change for Consumers",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "IRAS Current GST Rates page: 'The current GST rate in Singapore is 9%' ... 'unless the sale can be zero-rated or exempted'. 8%->9% on 1 Jan 2024 per IRAS rate-change pages (search results)."
    },
    {
      "id": "in",
      "country": "IN",
      "name": "India",
      "taxLabel": "GST",
      "standard": {
        "components": [
          {
            "name": "GST (CGST 9% + SGST 9%, or IGST 18%)",
            "rate": "18",
            "level": "national"
          }
        ],
        "effectiveFrom": "2017-07-01"
      },
      "reduced": [
        {
          "rate": "5",
          "label": "Merit rate",
          "appliesTo": "essentials: packaged foods, toiletries, many former 12% items (moved to 5% on 22 Sep 2025)"
        },
        {
          "rate": "40",
          "label": "Special/demerit rate (HIGHER than standard)",
          "appliesTo": "luxury/sin goods: large cars, pan masala, tobacco (from 1 Feb 2026), casinos, betting",
          "effectiveFrom": "2025-09-22"
        },
        {
          "rate": "3",
          "label": "Special rate (gold/jewellery)",
          "appliesTo": "gold, silver, jewellery",
          "effectiveFrom": "2017-07-01"
        },
        {
          "rate": "0.25",
          "label": "Special rate (rough diamonds)",
          "appliesTo": "rough precious and semi-precious stones",
          "effectiveFrom": "2017-07-01"
        },
        {
          "rate": "0",
          "label": "Nil rate",
          "appliesTo": "fresh staples (milk, paneer, breads), life-saving drugs, individual insurance"
        }
      ],
      "sources": [
        {
          "url": "https://gstcouncil.gov.in/sites/default/files/2025-09/press_release_press_information_bureau.pdf",
          "title": "GST Council / PIB – Recommendations of the 56th GST Council meeting",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://gstcouncil.gov.in/sites/default/files/2024-02/sectoral-fq-gems-jewellery.pdf",
          "title": "CBIC – Sectoral FAQ: Gems & Jewellery (GST rates 3% / 0.25%)",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "GST 2.0: 56th Council adopted 2-rate structure (18% standard, 5% merit) plus 40% de-merit rate, effective 22 Sep 2025; 12% and 28% slabs abolished. Tobacco/pan masala kept old rates + compensation cess until 1 Feb 2026, when they moved to 40% (biris 18%) – per news search results, not an official page. 18% and 5% rates themselves date from 1 Jul 2017. 3%/0.25% rates confirmed only by search snippets of pre-reform official docs (gems & jewellery FAQ URL from search, not fetched); not changed by 56th Council press release – treat as likely-current. Nil-rate scope from general knowledge."
    },
    {
      "id": "za",
      "country": "ZA",
      "name": "South Africa",
      "taxLabel": "VAT",
      "standard": {
        "components": [
          {
            "name": "VAT",
            "rate": "15",
            "level": "national"
          }
        ],
        "effectiveFrom": "2018-04-01"
      },
      "reduced": [
        {
          "rate": "0",
          "label": "Zero rate",
          "appliesTo": "basic foods (e.g. brown bread, maize meal, rice, eggs, fresh produce), exports, illuminating paraffin"
        }
      ],
      "sources": [
        {
          "url": "https://www.sars.gov.za/types-of-tax/value-added-tax/",
          "title": "SARS – Value-Added Tax",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://www.treasury.gov.za/comm_media/press/2025/2024042401%20Media%20Statement%20on%20the%20reversal%20of%20the%20vat%20rate%20increase.pdf",
          "title": "National Treasury – Media statement on reversal of VAT increase",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "SARS: 'VAT is levied at the standard rate of 15%'. Proposed rises to 15.5% (1 May 2025) and 16% (1 Apr 2026) were reversed (April 2025); the VAT increase was also dropped from Budget 2026. Treasury statement URL from search results (not fetched). Zero-rated food list from general knowledge."
    },
    {
      "id": "ae",
      "country": "AE",
      "name": "United Arab Emirates",
      "taxLabel": "VAT",
      "standard": {
        "components": [
          {
            "name": "VAT",
            "rate": "5",
            "level": "national"
          }
        ],
        "effectiveFrom": "2018-01-01"
      },
      "reduced": [
        {
          "rate": "0",
          "label": "Zero rate",
          "appliesTo": "exports outside GCC, international transport, first supply of new homes, designated education & healthcare"
        }
      ],
      "sources": [
        {
          "url": "https://mof.gov.ae/en/public-finance/tax/value-added-tax-vat/",
          "title": "UAE Ministry of Finance – Value Added Tax (VAT)",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://tax.gov.ae/en/taxes/Vat.aspx",
          "title": "Federal Tax Authority – VAT",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "MoF: 'VAT was introduced across the UAE on 1st January 2018 at a standard rate of 5%'. FTA VAT page fetched but did not state the rate."
    },
    {
      "id": "sa",
      "country": "SA",
      "name": "Saudi Arabia",
      "taxLabel": "VAT",
      "standard": {
        "components": [
          {
            "name": "VAT",
            "rate": "15",
            "level": "national"
          }
        ],
        "effectiveFrom": "2020-07-01"
      },
      "reduced": [
        {
          "rate": "0",
          "label": "Zero rate",
          "appliesTo": "exports, international transport, qualifying medicines and medical goods, investment metals"
        }
      ],
      "sources": [
        {
          "url": "https://zatca.gov.sa/en/MediaCenter/News/Pages/News-342.aspx",
          "title": "ZATCA – 15% VAT comes into effect (news)",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "ZATCA announcement: VAT raised from 5% to 15% effective 1 Jul 2020 (Royal Order A/638). Zero-rate scope from general knowledge."
    },
    {
      "id": "jp",
      "country": "JP",
      "name": "Japan",
      "taxLabel": "Consumption tax",
      "standard": {
        "components": [
          {
            "name": "National consumption tax",
            "rate": "7.8",
            "level": "national"
          },
          {
            "name": "Local consumption tax",
            "rate": "2.2",
            "level": "local"
          }
        ],
        "effectiveFrom": "2019-10-01"
      },
      "reduced": [
        {
          "rate": "8",
          "label": "Reduced rate (6.24% national + 1.76% local)",
          "appliesTo": "food & non-alcoholic drink (excl. dining out), newspapers issued 2+/week by subscription",
          "effectiveFrom": "2019-10-01"
        }
      ],
      "sources": [
        {
          "url": "https://www.nta.go.jp/english/taxes/consumption_tax/01.htm",
          "title": "National Tax Agency – Consumption tax rates",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Combined standard 10% (7.8 + 2.2) and reduced 8% (6.24 + 1.76) from 1 Oct 2019 per NTA."
    },
    {
      "id": "ph",
      "country": "PH",
      "name": "Philippines",
      "taxLabel": "VAT",
      "standard": {
        "components": [
          {
            "name": "VAT",
            "rate": "12",
            "level": "national"
          }
        ],
        "effectiveFrom": "2006-02-01"
      },
      "reduced": [
        {
          "rate": "0",
          "label": "Zero rate",
          "appliesTo": "exports, sales to registered export enterprises, renewable energy power/fuel"
        }
      ],
      "sources": [
        {
          "url": "https://bir-cdn.bir.gov.ph/BIR/pdf/RA12023.pdf",
          "title": "BIR – Republic Act No. 12023 (VAT on digital services)",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://www.bir.gov.ph/value-added-tax",
          "title": "BIR – Value-Added Tax",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "RA 12023 (2024) amends NIRC s.108: VAT 'equivalent to twelve percent (12%)' incl. digital services (non-resident DSPs). 12% since 1 Feb 2006 (RA 9337) from general knowledge. BIR VAT web page fetched but content not rendered."
    },
    {
      "id": "my",
      "country": "MY",
      "name": "Malaysia",
      "taxLabel": "SST",
      "standard": {
        "components": [
          {
            "name": "Sales tax (standard)",
            "rate": "10",
            "level": "national"
          }
        ],
        "effectiveFrom": "2018-09-01"
      },
      "reduced": [
        {
          "rate": "5",
          "label": "Sales tax – reduced rate",
          "appliesTo": "selected goods; many non-essential goods added to 5%/10% from 1 Jul 2025",
          "effectiveFrom": "2018-09-01"
        },
        {
          "rate": "8",
          "label": "Service tax (separate tax on taxable services, not a sales tax rate)",
          "appliesTo": "most taxable services; scope expanded 1 Jul 2025 (rental, construction, finance, etc.)",
          "effectiveFrom": "2024-03-01"
        },
        {
          "rate": "6",
          "label": "Service tax – reduced (separate tax)",
          "appliesTo": "F&B, telecoms, logistics, parking, some construction/healthcare/education"
        },
        {
          "rate": "0",
          "label": "Exempt / not taxed",
          "appliesTo": "essential/basic goods exempted from sales tax"
        }
      ],
      "sources": [
        {
          "url": "https://mysst.customs.gov.my/",
          "title": "MySST – Royal Malaysian Customs Department",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://mof.gov.my/portal/en/news/press-release/targeted-revision-of-sales-tax-rate-and-expansion-of-service-tax-scope-effective-1-july-2025",
          "title": "MOF – Targeted revision of sales tax rate and expansion of service tax scope effective 1 July 2025",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "MySST: sales tax 5% and 10%; service tax 6% and 8%; base broadened from 1 Jul 2025. Not a VAT: sales tax is single-stage on manufacturers/importers; service tax is separate. Service tax 6%->8% on 1 Mar 2024 and SST start 1 Sep 2018 from general knowledge. MOF press release URL from search results (not fetched). Some goods also have specific (non-%) sales tax rates."
    },
    {
      "id": "ng",
      "country": "NG",
      "name": "Nigeria",
      "taxLabel": "VAT",
      "standard": {
        "components": [
          {
            "name": "VAT",
            "rate": "7.5",
            "level": "national"
          }
        ],
        "effectiveFrom": "2020-02-01"
      },
      "reduced": [
        {
          "rate": "0",
          "label": "Zero rate",
          "appliesTo": "basic food, education, medical/pharma, non-oil exports, diplomatic & donor-funded purchases (NTA 2025)",
          "effectiveFrom": "2026-01-01"
        }
      ],
      "sources": [
        {
          "url": "https://www.judy.legal/legislation/akn/ng/act/2025/7",
          "title": "Nigeria Tax Act, 2025 (judy.legal – unofficial publisher)",
          "type": "secondary",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://taxsummaries.pwc.com/Nigeria/Corporate/Other-taxes",
          "title": "PwC Worldwide Tax Summaries – Nigeria: Other taxes",
          "type": "secondary",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "unverified",
      "notes": "Could not fetch an official page: FIRS site refused connections, NRS (nrs.gov.ng) blocked by bot protection. judy.legal confirms NTA 2025 commenced 1 Jan 2026 and s.148 'Rate of VAT' exists but the rate text was not visible. 7.5% (since 1 Feb 2020, Finance Act 2019) retained under NTA 2025 per multiple secondary sources (PwC URL from search results); proposed rise to 15% rejected. FIRS replaced by Nigeria Revenue Service from 2026."
    },
    {
      "id": "ke",
      "country": "KE",
      "name": "Kenya",
      "taxLabel": "VAT",
      "standard": {
        "components": [
          {
            "name": "VAT",
            "rate": "16",
            "level": "national"
          }
        ],
        "effectiveFrom": "2021-01-01"
      },
      "reduced": [
        {
          "rate": "0",
          "label": "Zero rate",
          "appliesTo": "supplies listed in the VAT Act schedules (e.g. exports, certain inputs)"
        }
      ],
      "sources": [
        {
          "url": "https://www.kra.go.ke/individual/filing-paying/types-of-taxes/value-added-tax",
          "title": "KRA – Value Added Tax",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "KRA: 16% standard, 0% zero rate; former 8% rate on petroleum products removed effective 1 Jul 2023 (now 16%). 16% restored 1 Jan 2021 after temporary 14% (Apr-Dec 2020) – date from general knowledge."
    },
    {
      "id": "ca",
      "country": "CA",
      "name": "Canada (federal)",
      "taxLabel": "GST",
      "standard": {
        "components": [
          {
            "name": "GST",
            "rate": "5",
            "level": "federal"
          }
        ],
        "effectiveFrom": "2008-01-01"
      },
      "reduced": [],
      "sources": [
        {
          "url": "https://laws-lois.justice.gc.ca/eng/acts/E-15/section-165.html",
          "title": "Excise Tax Act, s. 165 (GST 5% imposition; HST in participating provinces)",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate/calculator.html",
          "title": "CRA - GST/HST calculator (and rates)",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "GST 5% confirmed in Excise Tax Act s.165(1) (Justice Laws, consolidated to 2026-09-21). canada.ca was unreachable from this session (connection reset/blocked); CRA rates page seen only in search results. effectiveFrom 2008-01-01 (GST cut 6%->5%) from general knowledge, not shown on fetched page."
    },
    {
      "id": "ca-ab",
      "country": "CA",
      "subdivision": "CA-AB",
      "name": "Alberta",
      "taxLabel": "GST",
      "standard": {
        "components": [
          {
            "name": "GST",
            "rate": "5",
            "level": "federal"
          }
        ],
        "effectiveFrom": "2008-01-01"
      },
      "reduced": [],
      "sources": [
        {
          "url": "https://laws-lois.justice.gc.ca/eng/acts/E-15/section-165.html",
          "title": "Excise Tax Act, s. 165 (GST 5% imposition; HST in participating provinces)",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate/calculator.html",
          "title": "CRA - GST/HST calculator (and rates)",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "GST only; no provincial/territorial sales tax and not a participating (HST) province. GST 5% confirmed in Excise Tax Act s.165(1); absence of a PST not shown on a fetched official page (canada.ca blocked) - based on CRA rates table in search results and general knowledge."
    },
    {
      "id": "ca-nt",
      "country": "CA",
      "subdivision": "CA-NT",
      "name": "Northwest Territories",
      "taxLabel": "GST",
      "standard": {
        "components": [
          {
            "name": "GST",
            "rate": "5",
            "level": "federal"
          }
        ],
        "effectiveFrom": "2008-01-01"
      },
      "reduced": [],
      "sources": [
        {
          "url": "https://laws-lois.justice.gc.ca/eng/acts/E-15/section-165.html",
          "title": "Excise Tax Act, s. 165 (GST 5% imposition; HST in participating provinces)",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate/calculator.html",
          "title": "CRA - GST/HST calculator (and rates)",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "GST only; no provincial/territorial sales tax and not a participating (HST) province. GST 5% confirmed in Excise Tax Act s.165(1); absence of a PST not shown on a fetched official page (canada.ca blocked) - based on CRA rates table in search results and general knowledge."
    },
    {
      "id": "ca-nu",
      "country": "CA",
      "subdivision": "CA-NU",
      "name": "Nunavut",
      "taxLabel": "GST",
      "standard": {
        "components": [
          {
            "name": "GST",
            "rate": "5",
            "level": "federal"
          }
        ],
        "effectiveFrom": "2008-01-01"
      },
      "reduced": [],
      "sources": [
        {
          "url": "https://laws-lois.justice.gc.ca/eng/acts/E-15/section-165.html",
          "title": "Excise Tax Act, s. 165 (GST 5% imposition; HST in participating provinces)",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate/calculator.html",
          "title": "CRA - GST/HST calculator (and rates)",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "GST only; no provincial/territorial sales tax and not a participating (HST) province. GST 5% confirmed in Excise Tax Act s.165(1); absence of a PST not shown on a fetched official page (canada.ca blocked) - based on CRA rates table in search results and general knowledge."
    },
    {
      "id": "ca-yt",
      "country": "CA",
      "subdivision": "CA-YT",
      "name": "Yukon",
      "taxLabel": "GST",
      "standard": {
        "components": [
          {
            "name": "GST",
            "rate": "5",
            "level": "federal"
          }
        ],
        "effectiveFrom": "2008-01-01"
      },
      "reduced": [],
      "sources": [
        {
          "url": "https://laws-lois.justice.gc.ca/eng/acts/E-15/section-165.html",
          "title": "Excise Tax Act, s. 165 (GST 5% imposition; HST in participating provinces)",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate/calculator.html",
          "title": "CRA - GST/HST calculator (and rates)",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "GST only; no provincial/territorial sales tax and not a participating (HST) province. GST 5% confirmed in Excise Tax Act s.165(1); absence of a PST not shown on a fetched official page (canada.ca blocked) - based on CRA rates table in search results and general knowledge."
    },
    {
      "id": "ca-on",
      "country": "CA",
      "subdivision": "CA-ON",
      "name": "Ontario",
      "taxLabel": "HST",
      "standard": {
        "components": [
          {
            "name": "HST",
            "rate": "13",
            "level": "harmonized"
          }
        ],
        "effectiveFrom": "2010-07-01"
      },
      "reduced": [],
      "sources": [
        {
          "url": "https://www.ontario.ca/document/harmonized-sales-tax-hst",
          "title": "Ontario - Harmonized Sales Tax (HST)",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate/calculator.html",
          "title": "CRA - GST/HST calculator (and rates)",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "HST 13% = 5% federal + 8% provincial. Ontario page: 'Currently, the Harmonized Sales Tax is 13% in Ontario'. Point-of-sale rebates of the 8% provincial part apply to certain items. effectiveFrom 2010-07-01 (harmonization) from general knowledge."
    },
    {
      "id": "ca-ns",
      "country": "CA",
      "subdivision": "CA-NS",
      "name": "Nova Scotia",
      "taxLabel": "HST",
      "standard": {
        "components": [
          {
            "name": "HST",
            "rate": "14",
            "level": "harmonized"
          }
        ],
        "effectiveFrom": "2025-04-01"
      },
      "reduced": [],
      "sources": [
        {
          "url": "https://news.novascotia.ca/en/2025/03/31/province-lowers-hst-raises-income-thresholds-nova-scotians",
          "title": "Nova Scotia news release: Province Lowers HST, Raises Income Thresholds (31 Mar 2025)",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/notice342/nova-scotia-hst-rate-decrease-questions-answers-general-transitional-rules-personal-property-services.html",
          "title": "CRA Notice 342 - Nova Scotia HST Rate Decrease",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "HST reduced from 15% to 14% (provincial part 10% -> 9%) effective 2025-04-01; confirmed on official NS news release. No further 2026 change found (secondary sources say 14% unchanged for 2026-27). CRA notice seen in search results only (canada.ca blocked)."
    },
    {
      "id": "ca-nb",
      "country": "CA",
      "subdivision": "CA-NB",
      "name": "New Brunswick",
      "taxLabel": "HST",
      "standard": {
        "components": [
          {
            "name": "HST",
            "rate": "15",
            "level": "harmonized"
          }
        ],
        "effectiveFrom": "2016-07-01"
      },
      "reduced": [],
      "sources": [
        {
          "url": "https://www2.gnb.ca/content/gnb/en/departments/finance/taxes/hst.html",
          "title": "New Brunswick Finance - Harmonized Sales Tax (HST)",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate/calculator.html",
          "title": "CRA - GST/HST calculator (and rates)",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "unverified",
      "notes": "HST 15% = 5% federal + 10% provincial since 2016-07-01. Verified via search snippet from gnb.ca only (site returned 403 to fetch); CRA rates table also seen in search results only. Considered reliable but not fetched."
    },
    {
      "id": "ca-nl",
      "country": "CA",
      "subdivision": "CA-NL",
      "name": "Newfoundland and Labrador",
      "taxLabel": "HST",
      "standard": {
        "components": [
          {
            "name": "HST",
            "rate": "15",
            "level": "harmonized"
          }
        ],
        "effectiveFrom": "2016-07-01"
      },
      "reduced": [],
      "sources": [
        {
          "url": "https://www.gov.nl.ca/fin/tax-programs-incentives/personal/hst/",
          "title": "Newfoundland and Labrador Finance - Harmonized Sales Tax",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate/calculator.html",
          "title": "CRA - GST/HST calculator (and rates)",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Page: 'Effective July 1, 2016 ... increased the provincial portion of the HST from 8% to 10%. The new HST rate of 15% is a combination of the 5% federal GST combined with the 10% provincial portion.'"
    },
    {
      "id": "ca-pe",
      "country": "CA",
      "subdivision": "CA-PE",
      "name": "Prince Edward Island",
      "taxLabel": "HST",
      "standard": {
        "components": [
          {
            "name": "HST",
            "rate": "15",
            "level": "harmonized"
          }
        ],
        "effectiveFrom": "2016-10-01"
      },
      "reduced": [],
      "sources": [
        {
          "url": "https://www.princeedwardisland.ca/en/topic/consumption-tax",
          "title": "PEI - Consumption Tax",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://www.princeedwardisland.ca/sites/default/files/publications/notice_-_2016-06-16_0.pdf",
          "title": "PEI - Transitional rules for the PEI HST rate increase (16 June 2016)",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate/calculator.html",
          "title": "CRA - GST/HST calculator (and rates)",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "unverified",
      "notes": "HST 15% = 5% federal + 10% provincial since 2016-10-01. princeedwardisland.ca served a bot-protection page to fetch; rate confirmed only via official-domain search snippets."
    },
    {
      "id": "ca-qc",
      "country": "CA",
      "subdivision": "CA-QC",
      "name": "Quebec",
      "taxLabel": "GST + QST",
      "standard": {
        "components": [
          {
            "name": "GST",
            "rate": "5",
            "level": "federal"
          },
          {
            "name": "QST",
            "rate": "9.975",
            "level": "provincial"
          }
        ],
        "effectiveFrom": "2013-01-01"
      },
      "reduced": [],
      "sources": [
        {
          "url": "https://www.revenuquebec.ca/en/businesses/consumption-taxes/gsthst-and-qst/basic-rules-for-applying-the-gsthst-and-qst/tables-of-gst-and-qst-rates/",
          "title": "Revenu Quebec - Tables of GST and QST Rates",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://laws-lois.justice.gc.ca/eng/acts/E-15/section-165.html",
          "title": "Excise Tax Act, s. 165 (GST 5% imposition; HST in participating provinces)",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "unverified",
      "notes": "QST 9.975% on the price excluding GST, since 2013-01-01 - verified via search snippet from revenuquebec.ca only (Revenu Quebec and LegisQuebec returned 403 to fetch). GST 5% verified in Excise Tax Act. Combined 14.975%."
    },
    {
      "id": "ca-bc",
      "country": "CA",
      "subdivision": "CA-BC",
      "name": "British Columbia",
      "taxLabel": "GST + PST",
      "standard": {
        "components": [
          {
            "name": "GST",
            "rate": "5",
            "level": "federal"
          },
          {
            "name": "PST",
            "rate": "7",
            "level": "provincial"
          }
        ],
        "effectiveFrom": "2013-04-01"
      },
      "reduced": [],
      "sources": [
        {
          "url": "https://www2.gov.bc.ca/gov/content/taxes/sales-taxes/pst",
          "title": "B.C. provincial sales tax (PST)",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://laws-lois.justice.gc.ca/eng/acts/E-15/section-165.html",
          "title": "Excise Tax Act, s. 165 (GST 5% imposition; HST in participating provinces)",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Page: 'Generally, the rate of PST is 7% on the purchase or lease price of goods and services, with some exceptions' (liquor 10%, accommodation 8%, vapour products 20%). effectiveFrom 2013-04-01 (PST reinstated after HST exit) from general knowledge. B.C. extended PST to some professional services in 2026 (Notice 2026-001 seen in search) - general rate unchanged."
    },
    {
      "id": "ca-sk",
      "country": "CA",
      "subdivision": "CA-SK",
      "name": "Saskatchewan",
      "taxLabel": "GST + PST",
      "standard": {
        "components": [
          {
            "name": "GST",
            "rate": "5",
            "level": "federal"
          },
          {
            "name": "PST",
            "rate": "6",
            "level": "provincial"
          }
        ],
        "effectiveFrom": "2017-03-23"
      },
      "reduced": [],
      "sources": [
        {
          "url": "https://www.saskatchewan.ca/business/taxes-licensing-and-reporting/provincial-taxes-policies-and-bulletins/provincial-sales-tax",
          "title": "Saskatchewan - Provincial Sales Tax",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://laws-lois.justice.gc.ca/eng/acts/E-15/section-165.html",
          "title": "Excise Tax Act, s. 165 (GST 5% imposition; HST in participating provinces)",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Page: 'Provincial Sales Tax (PST) is a six per cent sales tax'. effectiveFrom 2017-03-23 (5% -> 6%) per official-domain search snippet, not shown on fetched page."
    },
    {
      "id": "ca-mb",
      "country": "CA",
      "subdivision": "CA-MB",
      "name": "Manitoba",
      "taxLabel": "GST + RST",
      "standard": {
        "components": [
          {
            "name": "GST",
            "rate": "5",
            "level": "federal"
          },
          {
            "name": "RST",
            "rate": "7",
            "level": "provincial"
          }
        ],
        "effectiveFrom": "2019-07-01"
      },
      "reduced": [],
      "sources": [
        {
          "url": "https://www.gov.mb.ca/finance/taxation/taxes/retail.html",
          "title": "Manitoba - Retail Sales Tax",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://www.gov.mb.ca/finance/taxation/pubs/bulletins/noticerst1901.pdf",
          "title": "Manitoba Notice RST 19-01 - Rate Reduction Transition Rules",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://laws-lois.justice.gc.ca/eng/acts/E-15/section-165.html",
          "title": "Excise Tax Act, s. 165 (GST 5% imposition; HST in participating provinces)",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Page: 'The general sales tax rate is 7%.' Notice RST 19-01 confirms 8% -> 7% effective 2019-07-01. (A proposed further cut to 6% in 2020 was not implemented; current page still shows 7%.)"
    },
    {
      "id": "us-ak",
      "country": "US",
      "subdivision": "US-AK",
      "name": "Alaska",
      "taxLabel": "No state sales tax",
      "standard": {
        "components": [
          {
            "name": "State sales tax",
            "rate": "0",
            "level": "state"
          }
        ],
        "effectiveFrom": null
      },
      "reduced": [],
      "localRatesMayApply": true,
      "sources": [
        {
          "url": "https://www.commerce.alaska.gov/web/dcra/OfficeoftheStateAssessor/AlaskaSalesTaxInformation.aspx",
          "title": "Alaska DCRA Office of the State Assessor - Alaska Sales Tax Information",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "unverified",
      "notes": "No statewide sales tax. Over 100 municipalities/boroughs levy local sales taxes (about 1%-7%). Confirmed via search snippet from commerce.alaska.gov only (site returned 403 to fetch). effectiveFrom null: no state sales tax."
    },
    {
      "id": "us-al",
      "country": "US",
      "subdivision": "US-AL",
      "name": "Alabama",
      "taxLabel": "Sales tax",
      "standard": {
        "components": [
          {
            "name": "State sales tax",
            "rate": "4",
            "level": "state"
          }
        ],
        "effectiveFrom": "1959-01-01"
      },
      "reduced": [
        {
          "rate": "2",
          "effectiveFrom": "2025-09-01",
          "label": "Food/grocery"
        }
      ],
      "localRatesMayApply": true,
      "sources": [
        {
          "url": "https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/",
          "title": "Alabama DOR - State Sales and Use Tax Rates",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Page lists 'General: 4%; Food/Grocery, Effective 9/1/2025: 2%; Food/Grocery, Effective 09/1/2023-8/31/2025: 3%'. Grocery rate cut 3% -> 2% on 2025-09-01. Local taxes apply. effectiveFrom 1959-01-01 is a best-guess placeholder, NOT documented."
    },
    {
      "id": "us-ar",
      "country": "US",
      "subdivision": "US-AR",
      "name": "Arkansas",
      "taxLabel": "Sales tax",
      "standard": {
        "components": [
          {
            "name": "State sales tax",
            "rate": "6.5",
            "level": "state"
          }
        ],
        "effectiveFrom": "2013-07-01"
      },
      "reduced": [
        {
          "rate": "0",
          "effectiveFrom": "2026-01-01",
          "notes": "State portion eliminated (previously 0.125%). Local taxes still apply.",
          "label": "Food and food ingredients"
        }
      ],
      "localRatesMayApply": true,
      "sources": [
        {
          "url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/",
          "title": "Arkansas DFA - State Sales & Use Tax Rates",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "DFA table: 'State Sales and Use Tax - 07/01/2013 - 6.500%'; 'State Reduced Food Tax - 01/01/2026 - 0.000%'. The state 0.125% grocery rate was eliminated effective 2026-01-01 (local taxes still apply to food)."
    },
    {
      "id": "us-az",
      "country": "US",
      "subdivision": "US-AZ",
      "name": "Arizona",
      "taxLabel": "Transaction privilege tax",
      "standard": {
        "components": [
          {
            "name": "State TPT (retail)",
            "rate": "5.6",
            "level": "state"
          }
        ],
        "effectiveFrom": "2013-06-01"
      },
      "reduced": [],
      "localRatesMayApply": true,
      "sources": [
        {
          "url": "https://www.azleg.gov/ars/42/05010.htm",
          "title": "A.R.S. 42-5010 - Transaction privilege tax rates (state statute)",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://www.azleg.gov/ars/42/05010-01.htm",
          "title": "A.R.S. 42-5010.01 - Additional 0.6% education rate increment (state statute)",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://azdor.gov/sites/default/files/document/TPT_RATETABLE_01012026.pdf",
          "title": "ADOR - Transaction Privilege and Other Tax Rate Tables (1 Jan 2026)",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Transaction privilege tax (levied on the seller, customarily passed on). Retail rate = 5% (A.R.S. 42-5010(A)(1)) + 0.6% education increment (A.R.S. 42-5010.01) = 5.6%; both read on azleg.gov. azdor.gov blocked fetch; its 5.6% statement seen in search snippet only. effectiveFrom 2013-06-01 (end of temporary 1% Prop 100 surcharge) from general knowledge."
    },
    {
      "id": "us-ca",
      "country": "US",
      "subdivision": "US-CA",
      "name": "California",
      "taxLabel": "Sales tax",
      "standard": {
        "components": [
          {
            "name": "State sales tax",
            "rate": "7.25",
            "level": "state"
          }
        ],
        "effectiveFrom": "2017-01-01"
      },
      "reduced": [],
      "localRatesMayApply": true,
      "sources": [
        {
          "url": "https://cdtfa.ca.gov/taxes-and-fees/sales-use-tax-rates.htm",
          "title": "CDTFA - California City & County Sales & Use Tax Rates",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "CDTFA presents it as: 'The statewide tax rate is 7.25%' (rates page, effective October 1, 2026); district taxes add 0.10%-2.00% in most areas. The 7.25% comprises 6% state + 1.25% uniform statewide local (Bradley-Burns) - breakdown and effectiveFrom 2017-01-01 (expiry of Prop 30 0.25%) from general knowledge."
    },
    {
      "id": "us-co",
      "country": "US",
      "subdivision": "US-CO",
      "name": "Colorado",
      "taxLabel": "Sales tax",
      "standard": {
        "components": [
          {
            "name": "State sales tax",
            "rate": "2.9",
            "level": "state"
          }
        ],
        "effectiveFrom": "2001-01-01"
      },
      "reduced": [],
      "localRatesMayApply": true,
      "sources": [
        {
          "url": "https://tax.colorado.gov/sales-tax-guide",
          "title": "Colorado DOR - Sales Tax Guide",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Page: 'Colorado state sales tax is imposed at a rate of 2.9%.' State-administered local and home-rule city taxes apply. effectiveFrom from general knowledge; not shown on fetched page."
    },
    {
      "id": "us-ct",
      "country": "US",
      "subdivision": "US-CT",
      "name": "Connecticut",
      "taxLabel": "Sales tax",
      "standard": {
        "components": [
          {
            "name": "State sales tax",
            "rate": "6.35",
            "level": "state"
          }
        ],
        "effectiveFrom": "2011-07-01"
      },
      "reduced": [],
      "localRatesMayApply": false,
      "sources": [
        {
          "url": "https://portal.ct.gov/drs/sales-tax/tax-information",
          "title": "Connecticut DRS - Sales and Use Tax Information",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Page: 'The sales tax rate of 6.35% applies to the retail sale, lease, or rental of most goods'; no local sales taxes. Special rates exist (e.g., 1% computer/data processing services; higher luxury and meals rates). effectiveFrom from general knowledge; not shown on fetched page."
    },
    {
      "id": "us-dc",
      "country": "US",
      "subdivision": "US-DC",
      "name": "District of Columbia",
      "taxLabel": "Sales tax",
      "standard": {
        "components": [
          {
            "name": "State sales tax",
            "rate": "6",
            "level": "state"
          }
        ],
        "effectiveFrom": "2013-10-01"
      },
      "reduced": [],
      "localRatesMayApply": false,
      "sources": [
        {
          "url": "https://otr.cfo.dc.gov/page/sales-use-tax",
          "title": "DC OTR - Sales & Use Tax",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://cfo.dc.gov/page/tax-rates-and-revenues-sales-and-use-taxes-alcoholic-beverage-taxes-and-tobacco-taxes",
          "title": "DC CFO - Tax Rates and Revenues: Sales and Use Taxes",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "OTR notice (Oct 2026): 'The increase in the general sales tax rate to 7% has been postponed. The general sales tax rate remains 6% through September 30, 2027.' The previously legislated increase did not take effect. Higher rates apply to restaurant meals, alcohol, lodging, etc. Subdivision code US-DC is used. effectiveFrom 2013-10-01 (5.75% -> 6%) from general knowledge."
    },
    {
      "id": "us-de",
      "country": "US",
      "subdivision": "US-DE",
      "name": "Delaware",
      "taxLabel": "No state sales tax",
      "standard": {
        "components": [
          {
            "name": "State sales tax",
            "rate": "0",
            "level": "state"
          }
        ],
        "effectiveFrom": null
      },
      "reduced": [],
      "localRatesMayApply": false,
      "sources": [
        {
          "url": "https://revenue.delaware.gov/business-tax-forms/doing-business-in-delaware/step-4-gross-receipts-taxes/",
          "title": "Delaware Division of Revenue - Step 4: Learn About Gross Receipts Taxes",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Page: 'Delaware does not impose a state or local sales tax, but does impose a gross receipts tax on the seller...'. The gross receipts tax is on the seller, not a consumer sales tax. effectiveFrom null: no sales tax."
    },
    {
      "id": "us-fl",
      "country": "US",
      "subdivision": "US-FL",
      "name": "Florida",
      "taxLabel": "Sales tax",
      "standard": {
        "components": [
          {
            "name": "State sales tax",
            "rate": "6",
            "level": "state"
          }
        ],
        "effectiveFrom": "1988-02-01"
      },
      "reduced": [],
      "localRatesMayApply": true,
      "sources": [
        {
          "url": "https://floridarevenue.com/taxes/taxesfees/Pages/sales_tax.aspx",
          "title": "Florida DOR - Sales and Use Tax",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Page: 'Florida's general state sales tax rate is 6%' (exceptions: new mobile homes 3%, amusement machine receipts 4%, electricity 6.95%). County discretionary surtaxes apply. effectiveFrom from general knowledge; not shown on fetched page."
    },
    {
      "id": "us-ga",
      "country": "US",
      "subdivision": "US-GA",
      "name": "Georgia",
      "taxLabel": "Sales tax",
      "standard": {
        "components": [
          {
            "name": "State sales tax",
            "rate": "4",
            "level": "state"
          }
        ],
        "effectiveFrom": "1989-04-01"
      },
      "reduced": [],
      "localRatesMayApply": true,
      "sources": [
        {
          "url": "https://dor.georgia.gov/document/document/general-rate-chart-effective-january-1-2026-through-march-31-2026/download",
          "title": "Georgia DOR - Sales and Use Tax Rate Chart effective January 1, 2026",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://dor.georgia.gov/sales-tax-rates-general",
          "title": "Georgia DOR - Sales Tax Rates - General",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Rate chart: 'Code 000 - The state sales and use tax rate is 4%.' Groceries exempt from the state tax (local taxes may apply). effectiveFrom from general knowledge; not shown on fetched page."
    },
    {
      "id": "us-hi",
      "country": "US",
      "subdivision": "US-HI",
      "name": "Hawaii",
      "taxLabel": "General excise tax",
      "standard": {
        "components": [
          {
            "name": "State GET",
            "rate": "4",
            "level": "state"
          }
        ],
        "effectiveFrom": "1965-01-01"
      },
      "reduced": [],
      "localRatesMayApply": true,
      "sources": [
        {
          "url": "https://tax.hawaii.gov/get/FAQ/",
          "title": "Hawaii DOTAX - General Excise Tax (GET) FAQ",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Hawaii has no sales tax; it levies the General Excise Tax (GET) on the business: 4% for most activities (0.5% wholesale/manufacturing; 0.15% insurance commission). County surcharges apply (e.g., Honolulu 0.5% through 2030; max pass-on rate 4.7120% in Honolulu). effectiveFrom 1965-01-01 is a best-guess placeholder, NOT documented."
    },
    {
      "id": "us-ia",
      "country": "US",
      "subdivision": "US-IA",
      "name": "Iowa",
      "taxLabel": "Sales tax",
      "standard": {
        "components": [
          {
            "name": "State sales tax",
            "rate": "6",
            "level": "state"
          }
        ],
        "effectiveFrom": "2008-07-01"
      },
      "reduced": [],
      "localRatesMayApply": true,
      "sources": [
        {
          "url": "https://revenue.iowa.gov/taxes/tax-guidance/general/iowa-taxfee-descriptions-and-rates",
          "title": "Iowa DOR - Iowa Tax/Fee Descriptions and Rates",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Page (Sales Tax): 'Tax Rate: 6%'. A 1% local option sales tax may apply. effectiveFrom from general knowledge; not shown on fetched page."
    },
    {
      "id": "us-id",
      "country": "US",
      "subdivision": "US-ID",
      "name": "Idaho",
      "taxLabel": "Sales tax",
      "standard": {
        "components": [
          {
            "name": "State sales tax",
            "rate": "6",
            "level": "state"
          }
        ],
        "effectiveFrom": "2006-10-01"
      },
      "reduced": [],
      "localRatesMayApply": true,
      "sources": [
        {
          "url": "https://tax.idaho.gov/taxes/sales-use/online-guide/",
          "title": "Idaho State Tax Commission - Sales and Use Taxes: Basics Guide",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Page: 'Idaho's sales tax rate is 6%. Idaho's use tax rate is also 6%.' Some resort cities levy local option taxes. effectiveFrom from general knowledge; not shown on fetched page."
    },
    {
      "id": "us-il",
      "country": "US",
      "subdivision": "US-IL",
      "name": "Illinois",
      "taxLabel": "Sales tax",
      "standard": {
        "components": [
          {
            "name": "State sales tax",
            "rate": "6.25",
            "level": "state"
          }
        ],
        "effectiveFrom": "1990-01-01"
      },
      "reduced": [
        {
          "rate": "0",
          "effectiveFrom": "2026-01-01",
          "notes": "State 1% eliminated; a 1% local grocery tax may apply.",
          "label": "Groceries (state)"
        },
        {
          "rate": "1",
          "notes": "State low rate; effectiveFrom not documented.",
          "label": "Qualifying drugs and medical appliances"
        }
      ],
      "localRatesMayApply": true,
      "sources": [
        {
          "url": "https://tax.illinois.gov/research/publications/pio-115.html",
          "title": "IDOR PIO-115 - Tax Rate Information for Retail Sales of Food and Medicine",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://tax.illinois.gov/research/publications/bulletins/fy-2026-03.html",
          "title": "IDOR Informational Bulletin FY 2026-03 - Illinois Grocery Tax Changes Effective January 1, 2026",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "State rate on general merchandise 6.25%. Effective 2026-01-01 the State eliminated its 1% tax on groceries; municipalities/counties may impose an exactly-1% local grocery tax. Qualifying drugs/medical appliances remain at the 1% low rate. effectiveFrom from general knowledge; not shown on fetched page."
    },
    {
      "id": "us-in",
      "country": "US",
      "subdivision": "US-IN",
      "name": "Indiana",
      "taxLabel": "Sales tax",
      "standard": {
        "components": [
          {
            "name": "State sales tax",
            "rate": "7",
            "level": "state"
          }
        ],
        "effectiveFrom": "2008-04-01"
      },
      "reduced": [],
      "localRatesMayApply": false,
      "sources": [
        {
          "url": "https://www.in.gov/dor/i-am-a/business-corp/county-tax-information/",
          "title": "Indiana DOR - County Tax Rates: Businesses",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://www.in.gov/dor/files/st-107.pdf",
          "title": "Indiana DOR ST-107 - Indiana 7% Sales Tax Chart, effective April 1, 2008",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Page: 'The sales tax for the entire State of Indiana is 7%.' No general local sales tax (some county food & beverage taxes)."
    },
    {
      "id": "us-ks",
      "country": "US",
      "subdivision": "US-KS",
      "name": "Kansas",
      "taxLabel": "Sales tax",
      "standard": {
        "components": [
          {
            "name": "State sales tax",
            "rate": "6.5",
            "level": "state"
          }
        ],
        "effectiveFrom": "2015-07-01"
      },
      "reduced": [
        {
          "rate": "0",
          "effectiveFrom": "2025-01-01",
          "notes": "State portion only; local taxes still apply.",
          "label": "Food and food ingredients"
        }
      ],
      "localRatesMayApply": true,
      "sources": [
        {
          "url": "https://www.ksrevenue.gov/faqs-taxsales.html",
          "title": "Kansas DOR - Frequently Asked Questions About Sales",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://www.ksrevenue.gov/pub1510.html",
          "title": "Kansas DOR Pub. KS-1510 - Sales Tax and Compensating Use Tax",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "FAQ: 'The state rate is 6.50%... As of January 1, 2025, the state sales tax on food and food ingredients is 0%.' Pub 1510 rate history shows 6.50% (2015); exact day 2015-07-01 from general knowledge."
    },
    {
      "id": "us-ky",
      "country": "US",
      "subdivision": "US-KY",
      "name": "Kentucky",
      "taxLabel": "Sales tax",
      "standard": {
        "components": [
          {
            "name": "State sales tax",
            "rate": "6",
            "level": "state"
          }
        ],
        "effectiveFrom": "1990-07-01"
      },
      "reduced": [],
      "localRatesMayApply": false,
      "sources": [
        {
          "url": "https://revenue.ky.gov/Business/Sales-Use-Tax/Pages/default.aspx",
          "title": "Kentucky DOR - Sales and Use Tax",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Page: 'Kentucky Sales and Use Tax is imposed at the rate of 6 percent... There are no local sales and use taxes in Kentucky.' effectiveFrom from general knowledge; not shown on fetched page."
    },
    {
      "id": "us-la",
      "country": "US",
      "subdivision": "US-LA",
      "name": "Louisiana",
      "taxLabel": "Sales tax",
      "standard": {
        "components": [
          {
            "name": "State sales tax",
            "rate": "5",
            "level": "state"
          }
        ],
        "effectiveFrom": "2025-01-01"
      },
      "reduced": [],
      "localRatesMayApply": true,
      "sources": [
        {
          "url": "https://revenue.louisiana.gov/businesses/general-sales-and-use-taxes/general-sales-use-tax/",
          "title": "Louisiana DOR - General Sales & Use Tax",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://revenue.louisiana.gov/tax-education-and-faqs/faqs/sales-tax-reform/what-is-the-state-sales-tax-rate/",
          "title": "Louisiana DOR FAQ - What is the state sales tax rate?",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Page: 'The state sales tax rate is 5%.' Increased from 4.45% effective 2025-01-01 (2024 sales tax reform). Per general knowledge the 5% rate is scheduled to drop to 4.75% after 2029 - not confirmed this session. Parish/local taxes apply."
    },
    {
      "id": "us-ma",
      "country": "US",
      "subdivision": "US-MA",
      "name": "Massachusetts",
      "taxLabel": "Sales tax",
      "standard": {
        "components": [
          {
            "name": "State sales tax",
            "rate": "6.25",
            "level": "state"
          }
        ],
        "effectiveFrom": "2009-08-01"
      },
      "reduced": [],
      "localRatesMayApply": false,
      "sources": [
        {
          "url": "https://www.mass.gov/guides/sales-and-use-tax",
          "title": "Mass DOR - Sales and Use Tax guide",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "unverified",
      "notes": "6.25% (raised from 5% on and after 2009-08-01) confirmed only via search snippet from mass.gov; mass.gov and malegislature.gov blocked fetch. Reliable but not fetched. No general local sales tax (local meals/rooms excises exist)."
    },
    {
      "id": "us-md",
      "country": "US",
      "subdivision": "US-MD",
      "name": "Maryland",
      "taxLabel": "Sales tax",
      "standard": {
        "components": [
          {
            "name": "State sales tax",
            "rate": "6",
            "level": "state"
          }
        ],
        "effectiveFrom": "2008-01-03"
      },
      "reduced": [],
      "localRatesMayApply": false,
      "sources": [
        {
          "url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/legal-publications/tips/business/bustip8.pdf",
          "title": "Comptroller of Maryland - Business tax tip #8: Calculating Maryland's Sales and Use Tax",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Tip #8: 'The Maryland sales and use tax rate is 6% on taxable sales... There are no general local sales taxes.' A separate 3% rate on certain data/IT services from 2025-07-01 per general knowledge (not confirmed this session). effectiveFrom 2008-01-03 per Comptroller search snippet."
    },
    {
      "id": "us-me",
      "country": "US",
      "subdivision": "US-ME",
      "name": "Maine",
      "taxLabel": "Sales tax",
      "standard": {
        "components": [
          {
            "name": "State sales tax",
            "rate": "5.5",
            "level": "state"
          }
        ],
        "effectiveFrom": "2013-10-01"
      },
      "reduced": [],
      "localRatesMayApply": false,
      "sources": [
        {
          "url": "https://www.maine.gov/revenue/taxes/sales-use-service-provider-tax/rates-due-dates",
          "title": "Maine Revenue Services - Sales and Use Tax Rates & Due Dates",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Rate table: General Sales 5.5% (effective 10/01/2013, unchanged in the 01/01/2026 column); prepared food 8%. No local sales taxes."
    },
    {
      "id": "us-mi",
      "country": "US",
      "subdivision": "US-MI",
      "name": "Michigan",
      "taxLabel": "Sales tax",
      "standard": {
        "components": [
          {
            "name": "State sales tax",
            "rate": "6",
            "level": "state"
          }
        ],
        "effectiveFrom": "1994-05-01"
      },
      "reduced": [],
      "localRatesMayApply": false,
      "sources": [
        {
          "url": "https://www.michigan.gov/taxes/business-taxes/sales-use-tax",
          "title": "Michigan Treasury - Sales and Use Taxes",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "unverified",
      "notes": "6% (4% on residential utilities) confirmed only via search snippet from michigan.gov; site blocked fetch. Michigan does not allow local sales taxes. effectiveFrom (Proposal A, 1994) from general knowledge."
    },
    {
      "id": "us-mn",
      "country": "US",
      "subdivision": "US-MN",
      "name": "Minnesota",
      "taxLabel": "Sales tax",
      "standard": {
        "components": [
          {
            "name": "State sales tax",
            "rate": "6.875",
            "level": "state"
          }
        ],
        "effectiveFrom": "2009-07-01"
      },
      "reduced": [],
      "localRatesMayApply": true,
      "sources": [
        {
          "url": "https://www.revisor.mn.gov/statutes/cite/297A.62",
          "title": "Minn. Stat. 297A.62 - Sales tax imposed; rates (state statute)",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Statute: 6.5% (subd. 1) + 0.375% constitutionally required increase (subd. 1a, Legacy Amendment) = 6.875%. revenue.state.mn.us blocked fetch (bot protection). effectiveFrom 2009-07-01 (Legacy increase) from general knowledge; the 0.375% is scheduled to expire in 2034."
    },
    {
      "id": "us-mo",
      "country": "US",
      "subdivision": "US-MO",
      "name": "Missouri",
      "taxLabel": "Sales tax",
      "standard": {
        "components": [
          {
            "name": "State sales tax",
            "rate": "4.225",
            "level": "state"
          }
        ],
        "effectiveFrom": "1996-01-01"
      },
      "reduced": [],
      "localRatesMayApply": true,
      "sources": [
        {
          "url": "https://dor.mo.gov/taxation/business/tax-types/sales-use/",
          "title": "Missouri DOR - Sales/Use Tax",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Page: 'The 4.225 percent state sales and use tax is distributed into four funds' (General Revenue 3.0, Conservation 0.125, Education 1.0, Parks/Soils 0.10). A reduced state food rate (1.225%) exists but was not confirmed this session. effectiveFrom 1996-01-01 is a best-guess placeholder, NOT documented."
    },
    {
      "id": "us-ms",
      "country": "US",
      "subdivision": "US-MS",
      "name": "Mississippi",
      "taxLabel": "Sales tax",
      "standard": {
        "components": [
          {
            "name": "State sales tax",
            "rate": "7",
            "level": "state"
          }
        ],
        "effectiveFrom": "1992-07-01"
      },
      "reduced": [
        {
          "rate": "5",
          "effectiveFrom": "2025-07-01",
          "notes": "effectiveFrom from general knowledge.",
          "label": "Groceries (SNAP-eligible food)"
        }
      ],
      "localRatesMayApply": true,
      "sources": [
        {
          "url": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates",
          "title": "Mississippi DOR - Sales Tax Rates",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Page: sale of tangible personal property 7%; 'Sales of groceries (food and drink ... eligible to be purchased with SNAP)... 5%'. Grocery rate cut from 7% to 5% effective 2025-07-01 (date from general knowledge). Some cities levy local taxes. effectiveFrom 1992-07-01 is a best-guess placeholder, NOT documented."
    },
    {
      "id": "us-mt",
      "country": "US",
      "subdivision": "US-MT",
      "name": "Montana",
      "taxLabel": "No state sales tax",
      "standard": {
        "components": [
          {
            "name": "State sales tax",
            "rate": "0",
            "level": "state"
          }
        ],
        "effectiveFrom": null
      },
      "reduced": [],
      "localRatesMayApply": true,
      "sources": [
        {
          "url": "https://revenue.mt.gov/taxes/general-sales-tax",
          "title": "Montana DOR - Sales Tax Guidance for Montana Business and Residents",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Page: 'Montana does not have a general-use sales tax.' localRatesMayApply=true reflects resort-area local option taxes in some communities. effectiveFrom null: no sales tax."
    },
    {
      "id": "us-nc",
      "country": "US",
      "subdivision": "US-NC",
      "name": "North Carolina",
      "taxLabel": "Sales tax",
      "standard": {
        "components": [
          {
            "name": "State sales tax",
            "rate": "4.75",
            "level": "state"
          }
        ],
        "effectiveFrom": "2011-07-01"
      },
      "reduced": [],
      "localRatesMayApply": true,
      "sources": [
        {
          "url": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates",
          "title": "NCDOR - Sales and Use Tax Rates",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Page refers to 'the General 4.75% State Rate'. Groceries are taxed at 2% local only. effectiveFrom from general knowledge; not shown on fetched page."
    },
    {
      "id": "us-nd",
      "country": "US",
      "subdivision": "US-ND",
      "name": "North Dakota",
      "taxLabel": "Sales tax",
      "standard": {
        "components": [
          {
            "name": "State sales tax",
            "rate": "5",
            "level": "state"
          }
        ],
        "effectiveFrom": "1987-01-01"
      },
      "reduced": [],
      "localRatesMayApply": true,
      "sources": [
        {
          "url": "https://www.tax.nd.gov/sales-and-use-tax",
          "title": "ND Office of State Tax Commissioner - Sales and Use Tax",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Page: 'The North Dakota sales tax rate is 5% for most retail sales.' City/county taxes apply. effectiveFrom 1987-01-01 is a best-guess placeholder, NOT documented."
    },
    {
      "id": "us-ne",
      "country": "US",
      "subdivision": "US-NE",
      "name": "Nebraska",
      "taxLabel": "Sales tax",
      "standard": {
        "components": [
          {
            "name": "State sales tax",
            "rate": "5.5",
            "level": "state"
          }
        ],
        "effectiveFrom": "2002-10-01"
      },
      "reduced": [],
      "localRatesMayApply": true,
      "sources": [
        {
          "url": "https://revenue.nebraska.gov/businesses/nebraska-sales-and-use-tax",
          "title": "Nebraska DOR - Nebraska Sales and Use Tax",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Page: 'The Nebraska state sales and use tax rate is 5.5% (.055).' effectiveFrom from general knowledge; not shown on fetched page."
    },
    {
      "id": "us-nh",
      "country": "US",
      "subdivision": "US-NH",
      "name": "New Hampshire",
      "taxLabel": "No state sales tax",
      "standard": {
        "components": [
          {
            "name": "State sales tax",
            "rate": "0",
            "level": "state"
          }
        ],
        "effectiveFrom": null
      },
      "reduced": [],
      "localRatesMayApply": false,
      "sources": [
        {
          "url": "https://www.revenue.nh.gov/faq/does-new-hampshire-have-sales-tax",
          "title": "NH DRA - Does New Hampshire have a sales tax?",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "unverified",
      "notes": "No general sales tax; an 8.5% Meals & Rooms (Rentals) Tax applies to meals, lodging and motor vehicle rentals. Confirmed via search snippet from revenue.nh.gov only (site blocked fetch). effectiveFrom null: no sales tax."
    },
    {
      "id": "us-nj",
      "country": "US",
      "subdivision": "US-NJ",
      "name": "New Jersey",
      "taxLabel": "Sales tax",
      "standard": {
        "components": [
          {
            "name": "State sales tax",
            "rate": "6.625",
            "level": "state"
          }
        ],
        "effectiveFrom": "2018-01-01"
      },
      "reduced": [],
      "localRatesMayApply": false,
      "sources": [
        {
          "url": "https://www.nj.gov/treasury/taxation/salestax.shtml",
          "title": "NJ Division of Taxation - Sales and Use Tax",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Page: 'Sales Tax is to be charged at the rate of 6.625% on January 1, 2018.' Urban Enterprise Zones may charge a reduced rate."
    },
    {
      "id": "us-nm",
      "country": "US",
      "subdivision": "US-NM",
      "name": "New Mexico",
      "taxLabel": "Gross receipts tax",
      "standard": {
        "components": [
          {
            "name": "State GRT",
            "rate": "4.875",
            "level": "state"
          }
        ],
        "effectiveFrom": "2023-07-01"
      },
      "reduced": [],
      "localRatesMayApply": true,
      "sources": [
        {
          "url": "https://www.tax.newmexico.gov/governments/municipal-county-governments/local-option-taxes/",
          "title": "NM TRD - Local Option Taxes",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://www.tax.newmexico.gov/wp-content/uploads/2025/06/2025.06.04_New-tax-and-fee-changes-beginning-July-1.pdf",
          "title": "NM TRD - New tax and fee changes beginning July 1 (June 2025)",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Gross receipts tax (on the seller). Page: 'Generally speaking, the state rate of 4.875% is the base.' County/municipal GRT is added. effectiveFrom 2023-07-01 (5.0% -> 4.875% under HB 163 of 2022) from search snippet/general knowledge. July 2025 changes were local only."
    },
    {
      "id": "us-nv",
      "country": "US",
      "subdivision": "US-NV",
      "name": "Nevada",
      "taxLabel": "Sales tax",
      "standard": {
        "components": [
          {
            "name": "State sales tax",
            "rate": "6.85",
            "level": "state"
          }
        ],
        "effectiveFrom": "2015-07-01"
      },
      "reduced": [],
      "localRatesMayApply": true,
      "sources": [
        {
          "url": "https://tax.nv.gov/news-publications/sales-use-tax-publications/",
          "title": "Nevada DOT - Sales & Use Tax Publications",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Page: 'The base state sales tax rate in Nevada is 6.85%.' (Includes the 2% state rate plus mandatory statewide local components.) Counties add more, e.g. Clark County 8.375%. effectiveFrom from general knowledge; not shown on fetched page."
    },
    {
      "id": "us-ny",
      "country": "US",
      "subdivision": "US-NY",
      "name": "New York",
      "taxLabel": "Sales tax",
      "standard": {
        "components": [
          {
            "name": "State sales tax",
            "rate": "4",
            "level": "state"
          }
        ],
        "effectiveFrom": "2005-06-01"
      },
      "reduced": [],
      "localRatesMayApply": true,
      "sources": [
        {
          "url": "https://www.tax.ny.gov/bus/st/rates.htm",
          "title": "NY DTF - Find sales tax rates",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Page: 'The combined sales and use tax rate equals the state rate (currently 4%) plus any local tax rate'. effectiveFrom from general knowledge; not shown on fetched page."
    },
    {
      "id": "us-oh",
      "country": "US",
      "subdivision": "US-OH",
      "name": "Ohio",
      "taxLabel": "Sales tax",
      "standard": {
        "components": [
          {
            "name": "State sales tax",
            "rate": "5.75",
            "level": "state"
          }
        ],
        "effectiveFrom": "2013-09-01"
      },
      "reduced": [],
      "localRatesMayApply": true,
      "sources": [
        {
          "url": "https://tax.ohio.gov/business/sales-and-use-tax",
          "title": "Ohio Dept of Taxation - Sales and Use Tax",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Page: 'When combined with the state rate - which is 5.75 percent...'; local add-ons up to 3% (max combined 8.75%). effectiveFrom from general knowledge; not shown on fetched page."
    },
    {
      "id": "us-ok",
      "country": "US",
      "subdivision": "US-OK",
      "name": "Oklahoma",
      "taxLabel": "Sales tax",
      "standard": {
        "components": [
          {
            "name": "State sales tax",
            "rate": "4.5",
            "level": "state"
          }
        ],
        "effectiveFrom": "1990-06-01"
      },
      "reduced": [
        {
          "rate": "0",
          "effectiveFrom": "2024-08-29",
          "notes": "State portion only.",
          "label": "Food and food ingredients"
        }
      ],
      "localRatesMayApply": true,
      "sources": [
        {
          "url": "https://oklahoma.gov/tax/businesses/sales-use-tax.html",
          "title": "Oklahoma Tax Commission - Sales and Use Tax",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://oklahoma.gov/tax/businesses/state-sales-tax-on-food-and-food-ingredients.html",
          "title": "OTC - State Sales Tax on Food and Food Ingredients",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Page: 'Oklahoma sales tax is levied at 4.5%'. HB 1955 reduced the state rate on food and food ingredients to 0% effective 2024-08-29 (local taxes still apply). effectiveFrom 1990-06-01 is a best-guess placeholder, NOT documented."
    },
    {
      "id": "us-or",
      "country": "US",
      "subdivision": "US-OR",
      "name": "Oregon",
      "taxLabel": "No state sales tax",
      "standard": {
        "components": [
          {
            "name": "State sales tax",
            "rate": "0",
            "level": "state"
          }
        ],
        "effectiveFrom": null
      },
      "reduced": [],
      "localRatesMayApply": false,
      "sources": [
        {
          "url": "https://www.oregon.gov/dor/programs/businesses/pages/sales-tax.aspx",
          "title": "Oregon DOR - Sales Tax in Oregon",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Page: 'Oregon doesn't have a general sales or use/transaction tax.' (Vehicle privilege/use taxes exist.) effectiveFrom null: no sales tax."
    },
    {
      "id": "us-pa",
      "country": "US",
      "subdivision": "US-PA",
      "name": "Pennsylvania",
      "taxLabel": "Sales tax",
      "standard": {
        "components": [
          {
            "name": "State sales tax",
            "rate": "6",
            "level": "state"
          }
        ],
        "effectiveFrom": "1968-03-08"
      },
      "reduced": [],
      "localRatesMayApply": true,
      "sources": [
        {
          "url": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax",
          "title": "PA DOR - Sales, Use and Hotel Occupancy Tax",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Page: 'The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent ... in Philadelphia.' effectiveFrom 1968-03-08 is a best-guess placeholder, NOT documented."
    },
    {
      "id": "us-ri",
      "country": "US",
      "subdivision": "US-RI",
      "name": "Rhode Island",
      "taxLabel": "Sales tax",
      "standard": {
        "components": [
          {
            "name": "State sales tax",
            "rate": "7",
            "level": "state"
          }
        ],
        "effectiveFrom": "1990-07-01"
      },
      "reduced": [],
      "localRatesMayApply": false,
      "sources": [
        {
          "url": "https://tax.ri.gov/tax-sections/sales-excise-taxes/sales-use-tax",
          "title": "RI Division of Taxation - Sales & Use Tax",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "unverified",
      "notes": "7% of gross receipts, confirmed only via search snippet from tax.ri.gov (Division of Taxation site blocked; RI legislature statute site unreachable). No local sales taxes. effectiveFrom 1990-07-01 is a best-guess placeholder, NOT documented."
    },
    {
      "id": "us-sc",
      "country": "US",
      "subdivision": "US-SC",
      "name": "South Carolina",
      "taxLabel": "Sales tax",
      "standard": {
        "components": [
          {
            "name": "State sales tax",
            "rate": "6",
            "level": "state"
          }
        ],
        "effectiveFrom": "2007-06-01"
      },
      "reduced": [],
      "localRatesMayApply": true,
      "sources": [
        {
          "url": "https://dor.sc.gov/sales-use-tax-index/sales-tax",
          "title": "SCDOR - Sales Tax",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Page: 'The statewide Sales & Use Tax rate is 6%.' Counties may add local taxes. effectiveFrom from general knowledge; not shown on fetched page."
    },
    {
      "id": "us-sd",
      "country": "US",
      "subdivision": "US-SD",
      "name": "South Dakota",
      "taxLabel": "Sales tax",
      "standard": {
        "components": [
          {
            "name": "State sales tax",
            "rate": "4.2",
            "level": "state"
          }
        ],
        "effectiveFrom": "2023-07-01"
      },
      "reduced": [],
      "localRatesMayApply": true,
      "sources": [
        {
          "url": "https://dor.sd.gov/businesses/taxes/sales-use-tax/",
          "title": "SD DOR - Sales & Use Tax",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Page: 'The state sales and use tax rate is 4.2%.' Reduced from 4.5% on 2023-07-01 (date from general knowledge). Per general knowledge the reduction carries a sunset (2027-06-30) - any extension not confirmed this session. Municipal taxes apply."
    },
    {
      "id": "us-tn",
      "country": "US",
      "subdivision": "US-TN",
      "name": "Tennessee",
      "taxLabel": "Sales tax",
      "standard": {
        "components": [
          {
            "name": "State sales tax",
            "rate": "7",
            "level": "state"
          }
        ],
        "effectiveFrom": "2002-07-15"
      },
      "reduced": [],
      "localRatesMayApply": true,
      "sources": [
        {
          "url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax.html",
          "title": "TN DOR - Sales and Use Tax",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Page: 'The general state tax rate is 7%.' Local rates vary. A reduced 4% state rate on food exists but was not confirmed on a fetched page this session. effectiveFrom from general knowledge; not shown on fetched page."
    },
    {
      "id": "us-tx",
      "country": "US",
      "subdivision": "US-TX",
      "name": "Texas",
      "taxLabel": "Sales tax",
      "standard": {
        "components": [
          {
            "name": "State sales tax",
            "rate": "6.25",
            "level": "state"
          }
        ],
        "effectiveFrom": "1990-07-01"
      },
      "reduced": [],
      "localRatesMayApply": true,
      "sources": [
        {
          "url": "https://comptroller.texas.gov/taxes/sales/",
          "title": "Texas Comptroller - Sales and Use Tax",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Page: 'Texas imposes a 6.25 percent state sales and use tax'; local taxing jurisdictions add up to 2%. effectiveFrom from general knowledge; not shown on fetched page."
    },
    {
      "id": "us-ut",
      "country": "US",
      "subdivision": "US-UT",
      "name": "Utah",
      "taxLabel": "Sales tax",
      "standard": {
        "components": [
          {
            "name": "State sales tax",
            "rate": "4.85",
            "level": "state"
          }
        ],
        "effectiveFrom": "2019-07-01"
      },
      "reduced": [
        {
          "rate": "1.75",
          "notes": "Statewide grocery rate is 3% incl. 1.25% local; effectiveFrom not documented.",
          "label": "Grocery food (state portion)"
        }
      ],
      "localRatesMayApply": true,
      "sources": [
        {
          "url": "https://le.utah.gov/xcode/Title59/Chapter12/C59-12-S103_2026050620260701.html",
          "title": "Utah Code 59-12-103 (version effective 2026-07-01)",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://tax.utah.gov/business/sales-tax/sales/rates/",
          "title": "Utah State Tax Commission - Sales & Use Tax Rates",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Statute: state rate = 4.70% + 0.15% (Subsection (6)) = 4.85% (plus a supplemental state tax in some areas). Mandatory local/county options make the minimum combined rate 6.10% statewide (per tax.utah.gov search snippet; site blocked fetch). Grocery food: state 1.75% (statute) + 1.25% local = 3% statewide. effectiveFrom 2019-07-01 is a best-guess placeholder, NOT documented."
    },
    {
      "id": "us-va",
      "country": "US",
      "subdivision": "US-VA",
      "name": "Virginia",
      "taxLabel": "Sales tax",
      "standard": {
        "components": [
          {
            "name": "State sales tax",
            "rate": "5.3",
            "level": "state"
          }
        ],
        "effectiveFrom": "2013-07-01"
      },
      "reduced": [
        {
          "rate": "1",
          "effectiveFrom": "2023-01-01",
          "notes": "The statewide 1% is the local portion; state portion 0%. effectiveFrom from general knowledge.",
          "label": "Food for home consumption and essential personal hygiene items"
        }
      ],
      "localRatesMayApply": true,
      "sources": [
        {
          "url": "https://www.tax.virginia.gov/retail-sales-and-use-tax",
          "title": "Virginia Tax - Retail Sales and Use Tax",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Page rate table: 5.3% 'Everywhere else'; 6% in Central Virginia, Hampton Roads and Northern Virginia; 6.3% in several southside localities; 7% in James City County, Williamsburg and York County. The 5.3% statewide rate = 4.3% state + 1% local (breakdown from general knowledge). Grocery and personal hygiene items: 1% statewide (local; state portion eliminated 2023-01-01). effectiveFrom from general knowledge; not shown on fetched page."
    },
    {
      "id": "us-vt",
      "country": "US",
      "subdivision": "US-VT",
      "name": "Vermont",
      "taxLabel": "Sales tax",
      "standard": {
        "components": [
          {
            "name": "State sales tax",
            "rate": "6",
            "level": "state"
          }
        ],
        "effectiveFrom": "2003-10-01"
      },
      "reduced": [],
      "localRatesMayApply": true,
      "sources": [
        {
          "url": "https://tax.vermont.gov/business/sales-and-use-tax",
          "title": "Vermont Dept of Taxes - Sales and Use Tax",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Page: 'The sales tax rate is 6%.' Some towns levy a 1% local option tax. effectiveFrom from general knowledge; not shown on fetched page."
    },
    {
      "id": "us-wa",
      "country": "US",
      "subdivision": "US-WA",
      "name": "Washington",
      "taxLabel": "Sales tax",
      "standard": {
        "components": [
          {
            "name": "State sales tax",
            "rate": "6.5",
            "level": "state"
          }
        ],
        "effectiveFrom": "1983-07-01"
      },
      "reduced": [],
      "localRatesMayApply": true,
      "sources": [
        {
          "url": "https://dor.wa.gov/taxes-rates/retail-sales-tax",
          "title": "Washington DOR - Retail Sales Tax",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Page: 'The state tax rate is 6.5%. The local tax rate varies by city and/or county.' WA extended retail sales tax to additional services from 2025-10-01 (page links 'Services newly subject to retail sales tax') - rate unchanged. effectiveFrom from general knowledge; not shown on fetched page."
    },
    {
      "id": "us-wi",
      "country": "US",
      "subdivision": "US-WI",
      "name": "Wisconsin",
      "taxLabel": "Sales tax",
      "standard": {
        "components": [
          {
            "name": "State sales tax",
            "rate": "5",
            "level": "state"
          }
        ],
        "effectiveFrom": "1982-05-01"
      },
      "reduced": [],
      "localRatesMayApply": true,
      "sources": [
        {
          "url": "https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx",
          "title": "Wisconsin DOR - Tax Rates FAQ",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Page: 'The Wisconsin sales tax is a 5% tax imposed on the sales price of retailers...'. County (0.5%) and some city taxes apply. effectiveFrom from general knowledge; not shown on fetched page."
    },
    {
      "id": "us-wv",
      "country": "US",
      "subdivision": "US-WV",
      "name": "West Virginia",
      "taxLabel": "Sales tax",
      "standard": {
        "components": [
          {
            "name": "State sales tax",
            "rate": "6",
            "level": "state"
          }
        ],
        "effectiveFrom": "2003-07-01"
      },
      "reduced": [],
      "localRatesMayApply": true,
      "sources": [
        {
          "url": "https://tax.wv.gov/Business/SalesAndUseTax/Pages/SalesAndUseTax.aspx",
          "title": "WV Tax Division - Sales and Use Tax",
          "type": "official",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Page refers to 'the 6% sales tax' and a 1% municipal local sales tax. effectiveFrom 2003-07-01 is a best-guess placeholder, NOT documented."
    },
    {
      "id": "us-wy",
      "country": "US",
      "subdivision": "US-WY",
      "name": "Wyoming",
      "taxLabel": "Sales tax",
      "standard": {
        "components": [
          {
            "name": "State sales tax",
            "rate": "4",
            "level": "state"
          }
        ],
        "effectiveFrom": "1993-07-01"
      },
      "reduced": [],
      "localRatesMayApply": true,
      "sources": [
        {
          "url": "https://wyoleg.gov/InterimCommittee/2023/03-202306265-01SalesTax101June2023.pdf",
          "title": "Wyoming DOR - 'Wyoming Sales Tax 101' presentation to Joint Revenue Interim Committee (June 2023)",
          "type": "official",
          "retrieved": "2026-10-07"
        },
        {
          "url": "https://trykintsugi.com/sales-tax-guides/usa/wyoming",
          "title": "Kintsugi - Wyoming Sales Tax Guide (2026)",
          "type": "secondary",
          "retrieved": "2026-10-07"
        }
      ],
      "status": "verified",
      "notes": "Official Wyoming DOR presentation (hosted on wyoleg.gov) shows State Tax Rate 4% in every county (chart effective April 1, 2023). Source is from 2023; revenue.wyo.gov returned no content. A 2026 secondary source also states 4%. effectiveFrom 1993-07-01 per W.S. 39-15-104(b) as summarized in search results (3% -> 4%)."
    }
  ]
}