{"asOf":"2026-09-01","home":"FL","physicalPresence":["FL"],"registeredToCollect":[],"counts":{"jurisdictions":51,"noStatewideTax":5,"sst":24,"watch2027":2,"stillOr200":3,"andBoth":1},"noStatewideTax":["AK","DE","MT","NH","OR"],"watch2027":["CA","CO"],"stillOr200":["VT","VA","WV"],"andBoth":["NY"],"doctrine":{"surface":"The state is the collector. SSDF is the merchant. The atlas maps how SSDF tax classes treat in 51 jurisdictions, records destination, and watches nexus. SSDF does not collect out-of-state tax in this build and does not guess the buyer's state.","sourcing":"Destination-based. X-BUYER-STATE on x402; a state picker on hosted checkout. Unsourced orders stay Florida-origin exempt and do not count toward any other state's threshold.","collection":"Computed ≠ collected. The 402 amount is the SKU price until SSDF is registered in that destination. California SB 122 and Colorado HB 26-1223 tax electronically delivered prewritten software and SaaS as of 1 Jan 2027 — watch, do not collect today.","form1099da":"SSDF is not a 1099-DA broker. Coinbase may be, for hosted checkout. Direct USDC to the retailer generally is not. Record the settlement anyway.","agenttax":"AgentTax is a vendor. SSDF sits next to it the same way it sits next to the clerk: a first-party map and a determination, not a mocked API.","basisguard":"BasisGuard is the income-tax clerk. SSDF records destination and sales-tax math. BasisGuard records lots, citations, and CPA sign-off. Same company. Different ledgers. SSDF does not call BasisGuard on checkout and does not mint a Passport as a tax opinion."},"income":{"surface":"Two taxes, two products. SSDF is the merchant atlas for sales/use on digital SKUs. BasisGuard is the evidence log for federal income tax on crypto. They share USDC on Base and Coinbase Business. They do not share a classify API, a Clerk session, or a webhook handler.","sister":"https://basisguard.site","repo":"https://github.com/CreoDAMO/BasisGuard","envelope":"Clerk records land; SSDF mints a Passport over the receipt, not the deed. The state collects sales tax; SSDF mints a Passport over the determination, not the return. A CPA signs a Position Record; a later Evidence Packet Protocol may attest that a signed packet exists (hash, year, signer credential). It does not attest the tax position. That opinion stays in BasisGuard.","notNow":"No internal API key. No merge of lot matching, DeFi adapters, or citation engines into this store. Auth stays off here. BasisGuard stays Clerk-gated there."},"disclosure":{"florida":"Electronically delivered digital goods and electronically delivered software are not Florida sales-taxable (Fla. Stat. §212.05; Rule 12A-1.032, F.A.C.; TAA 16A-014). Streaming video/audio may be Communications Services Tax — SSDF does not sell streaming.","nexus":"Economic nexus is Wayfair. Thresholds are mostly $100k; California, New York, and Texas are $500k; Alabama and Mississippi are $250k. New York is BOTH $500k AND 100 TPP sales. Vermont, Virginia, and West Virginia still have an OR-200 transaction test as of Aug 2026. Illinois dropped 200 transactions on 1 Jan 2026. SSDF records destination and watches trailing volume. SSDF does not collect out-of-state tax in this build.","sourcing":"Destination-based. Humans pick a state at checkout. Agents send X-BUYER-STATE (and optionally X-BUYER-ZIP). Missing destination is unsourced — Florida origin electronic delivery is exempt, and the sale does not count toward any other state's nexus. SSDF does not guess from IP or wallet.","rounding":"Half-up to USD cents on the SKU price. USDC is 6 decimals; $0.01 = 10,000 atomic. Sub-cent invoices round tax under $0.005 to 0.00. Current catalog has no sub-cent SKUs.","collection":"The engine computes what would be due. Collected remains 0.00 until SSDF is registered in that destination. The x402 maxAmountRequired is the SKU price, not SKU+tax, until that flip. This is the opposite of a fake collector.","credits":"Desk Credits are closed-loop store credit, redeemable only for SSDF SKUs, never cash.","custom":"Custom Deliverable, Title File Review, Seller-Carry File Review, and Tokenization Structure Review are electronic services. Any physical component is itemized on its own line so the digital fee stays exempt.","form1099da":"SSDF INC is the merchant of record, not a digital-asset broker. Direct USDC to the retailer is generally not a 1099-DA issued by SSDF. Coinbase Business, as custodian of hosted checkout, may have its own broker obligations. SSDF records wallet, amount, timestamp, SKU, and destination for its books.","agenttax":"AgentTax is a third-party x402 calculator. SSDF does not call it, does not resell it, and does not mock a live key.","basisguard":"BasisGuard is the SSDF Inc. sister for federal income tax on crypto lots (cost basis, Circular 230 position records). Live at basisguard.site. SSDF does not call it, does not merge it, and does not wrap a CPA opinion in a Passport.","stackdesk":"StackDesk is the SSDF Inc. sister for Florida seller-carry underwriting (github.com/CreoDAMO/StackDesk). SSDF sells the files. SSDF does not host the calculator, does not merge the desk, and does not sell notes as securities.","genesis":"Genesis Engine is the SSDF Inc. sister for paper genetic-programming research (genesis-engine.site). SSDF sells the protocol. SSDF does not host the terminal, does not hold venue keys, and does not quote Polymarket.","amaima":"AMAIMA is a private architecture (repo by request). Public tax surface of the same company is basisguard.site. SSDF sells the architecture map. SSDF does not host inference, FHE, or a classified kernel."},"quote":"/api/tax?sku={sku}&state={state}","state":"/api/tax/{state}","states":[{"code":"AL","name":"Alabama","noStatewideTax":false,"sst":false,"dollar":250000,"transactions":null,"bothRequired":false,"digitalGood":"mixed","softwareElectronic":"tax","saas":"mixed","service":"exempt"},{"code":"AK","name":"Alaska","noStatewideTax":true,"sst":false,"dollar":100000,"transactions":null,"bothRequired":false,"digitalGood":"exempt","softwareElectronic":"exempt","saas":"exempt","service":"exempt"},{"code":"AZ","name":"Arizona","noStatewideTax":false,"sst":false,"dollar":100000,"transactions":null,"bothRequired":false,"digitalGood":"exempt","softwareElectronic":"exempt","saas":"exempt","service":"exempt"},{"code":"AR","name":"Arkansas","noStatewideTax":false,"sst":true,"dollar":100000,"transactions":null,"bothRequired":false,"digitalGood":"tax","softwareElectronic":"tax","saas":"mixed","service":"exempt"},{"code":"CA","name":"California","noStatewideTax":false,"sst":false,"dollar":500000,"transactions":null,"bothRequired":false,"digitalGood":"exempt","softwareElectronic":"watch_2027","saas":"watch_2027","service":"exempt"},{"code":"CO","name":"Colorado","noStatewideTax":false,"sst":false,"dollar":100000,"transactions":null,"bothRequired":false,"digitalGood":"exempt","softwareElectronic":"watch_2027","saas":"watch_2027","service":"exempt"},{"code":"CT","name":"Connecticut","noStatewideTax":false,"sst":false,"dollar":100000,"transactions":null,"bothRequired":false,"digitalGood":"tax","softwareElectronic":"mixed","saas":"tax","service":"exempt"},{"code":"DE","name":"Delaware","noStatewideTax":true,"sst":false,"dollar":null,"transactions":null,"bothRequired":false,"digitalGood":"exempt","softwareElectronic":"exempt","saas":"exempt","service":"exempt"},{"code":"DC","name":"District 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