# United States (`US`)

Use `jurisdictionalData` to preserve the state and any county, city, district,
or sector tax context selected by the merchant's tax system. The extension
fields support all 50 states and the District of Columbia; that is a data
capability, not a claim that every state imposes a statewide general sales tax.

## Before Cheqi

- Determine nexus, sourcing, taxability, exemptions, and applicable
jurisdictions using your tax/compliance systems.
- Calculate each state, county, city, district, or sector tax separately.
- Obtain seller permits/registrations and any exemption or resale-certificate
reference.
- Determine whether and how tax must be stated on the receipt.


## In the Cheqi request

| Value | Request location |
|  --- | --- |
| State/DC | Field `US:REGION` |
| Tax jurisdiction | Field `US:TAX_JURISDICTION` |
| Seller permit | Supplier identifier in the context resolved by Cheqi |
| Exemption/resale reference | `taxes[].exemptionReasonCode` and `exemptionReason` |
| Tax details | Receipt and product `taxes[]` using `SALES_TAX` where applicable |


## California example

```json
{
  "taxes": [
    {
      "type": "SALES_TAX",
      "rate": 8.625,
      "taxableAmount": 100.0,
      "amount": 8.625,
      "label": "Supplied state and local sales tax"
    }
  ],
  "jurisdictionalData": {
    "countryCode": "US",
    "additionalFields": [
      {
        "code": "US:REGION",
        "value": "CA",
        "label": "State"
      },
      {
        "code": "US:TAX_JURISDICTION",
        "value": "CA / supplied county / supplied city"
      }
    ]
  }
}
```

## Region without supplied sales tax

When the merchant tax system calculates no applicable sales tax, do not invent
a `SALES_TAX` entry:

```json
{
  "taxes": [],
  "jurisdictionalData": {
    "countryCode": "US",
    "additionalFields": [
      {
        "code": "US:REGION",
        "value": "OR"
      },
      {
        "code": "US:TAX_JURISDICTION",
        "value": "jurisdiction-result-supplied-by-merchant-tax-system"
      }
    ]
  }
}
```

Cheqi does not determine nexus, source the transaction, calculate tax, or
validate permits and certificates.

The presence of structured `taxes[]` entries already shows that tax is stated;
do not add boolean `PRESENT` or `US:TAX_SEPARATELY_STATED` duplicates. Keep
`US:TAX_JURISDICTION` only because the current tax structure cannot yet encode
state, county, city, and district attribution.

## Supported region codes

```text
AL AK AZ AR CA CO CT DE FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS
MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV
WI WY DC
```

## Related

- [Supplying jurisdiction data](/countries/jurisdictional-data)
- [Country support boundary](/countries/overview)