US Tax Dataset
A versioned JSON dataset of US sales-tax data, compiled from official government sources with per-record provenance: state and local rates with effective windows, economic-nexus thresholds, per-state taxability and intrastate sourcing, for all 51 jurisdictions.
This is not a package you require, it is data you read. US sales tax is fifty separate systems, and the hard part was never the arithmetic: it was getting figures you can stand behind, dated, sourced, and kept current. This dataset is the output of a pipeline that fetches the official state files, hashes them, and records where every figure came from.
Read at runtime, not shipped in a package
Tax for Laravel and Economic Nexus for Laravel both bind to it and fetch it at runtime, so a rate change is a dataset release rather than a package upgrade. Pin the location at a tagged release for a deterministic build. Disable it and the engines fall back to their static tables rather than guessing.
What is in it
Four Planes, All 51 Jurisdictions
Rates
State baselines for every state and DC, plus local rate records: 41 states carry them from official files, 5 more are complete on their state rate alone because no local sales tax exists, and Idaho is marked partial because locals exist that the dataset does not carry.
Taxability
Per-state, per-category determinations across 25 product categories, from prescription drugs and groceries to SaaS, digital goods and AI services. Each one carries a dated citation.
Economic Nexus
Post-Wayfair thresholds for 47 jurisdictions, with the measuring period, the sales basis, and whether marketplace sales count toward the seller's own threshold.
Sourcing
The intrastate origin, destination or mixed rule per state, which decides whether an in-state sale is taxed where it ships from or where it lands.
Per-Record Provenance
Automated figures carry the source file's URL, name, sha256 and retrieval time. Curated figures carry a dated citation. Every number can be traced back to something you can check.
Effective Windows
Records carry effective-from and effective-to dates, so a rate change taking effect next quarter is already in the dataset waiting for its date rather than arriving late.
A gap is a stated fact, never a silence
Every state carries an explicit coverage level, so a missing local rate is visible rather than implied. Where two published compilations disagree on whether something is taxable, the determination is left out instead of picked. Curated figures cannot drift quietly either: wherever an official file gives ground truth the curated baseline has to agree with it or the build aborts, and a monthly check fails when any citation ages past 120 days without a human re-verifying it.
It is semver tagged and carries its own schema version. Additive fields are not breaking, so a consumer written against an older release keeps working, and a schema bump is the signal that something was removed or reinterpreted.
Internal use, including commercial
Licensed under PolyForm Internal Use 1.0.0. Computing the tax on your own invoices is internal use and covered, commercial or not. Handing the rates themselves to your customers, as data, an API, or a feature of your product, is distribution and needs a separate licence. It is also not tax advice: the provenance trail exists so you can verify against the official files where statutory reliance matters.