diff --git a/changelog.d/local-sales-tax-official-rates.added.md b/changelog.d/local-sales-tax-official-rates.added.md new file mode 100644 index 00000000000..690dab8e50c --- /dev/null +++ b/changelog.d/local-sales-tax-official-rates.added.md @@ -0,0 +1,2 @@ +Model the IRS local general sales tax worksheet for the optional sales tax deduction: the Optional Local Sales Tax Tables (with the selector's named counties and cities) and the ratio method, with official locality rates for New York, Virginia and the Streamlined Sales Tax states, and inputs for a household's combined or local rate elsewhere. Without an entered rate, the local amount in the 16 local-sales-tax states with no official rate file in this build (AL, AK, AZ, CA, CO, FL, HI, ID, IL, LA, MO, MS, NM, PA, SC and TX) is now $0; it was 20% of the state table amount. +Preserve supplied county geography carried into later dataset years when resolving local sales tax rates and tables. diff --git a/policyengine_us/data/local_sales_tax/SOURCES.md b/policyengine_us/data/local_sales_tax/SOURCES.md new file mode 100644 index 00000000000..b56fa309979 --- /dev/null +++ b/policyengine_us/data/local_sales_tax/SOURCES.md @@ -0,0 +1,192 @@ +# Locality sales tax rates: sources and terms + +`rates.csv` and `populations.csv` are built by +`scripts/local_sales_tax_rates/build.py` from official state files only. Where +PolicyEngine has no official locality rates, it applies no local rate: the +combined rate defaults to the state rate in the IRS state table heading, and +users can enter their own combined or local rate. + +**Coverage regression against main.** The 16 states with local general sales +taxes but no official rate file in this build are AL, AK, AZ, CA, CO, FL, +HI, ID, IL, LA, MO, MS, NM, PA, SC and TX. Without a user-entered combined +or local rate, their modeled local amount is now $0; main approximated it +as 20% of the state table amount. This represents missing locality data, +not an assertion that those localities impose no sales tax. For example, +a Houston single filer with $85,000 of wages in 2025 has a state table +amount of $849: main's local amount was $849 × 0.20 = $169.80, and this +build's default is $0. At Houston's 8.25% combined rate, the worksheet gives +$849 × (8.25 − 6.25) / 6.25 = $271.68. + +The household example does not establish aggregate deduction or tax +impacts, which also depend on the income-tax election, itemization and the +SALT limit. Houston's combined rate is documented in its +[FY2025 adopted budget, Sales Tax (PDF p. 8)](https://www.houstontx.gov/budget/25budadopt/II_GFR.pdf#page=8). + +Official follow-up sources consistent with the official-files requirement +include Florida DOR's [DR-15DSS county discretionary sales surtax table](https://floridarevenue.com/Forms_library/current/dr15dss.pdf) +and the California CDTFA [city and county sales and use tax rates and downloadable rate files](https://www.cdtfa.ca.gov/taxes-and-fees/sales-use-tax-rates.htm). + +`rates.csv` holds the combined state and local general sales tax rate +(general intrastate rate) of each county's places with their own rate and of +the county's area outside them, from 2022, and `populations.csv` the 2020 +Census population of each. `place_counties.csv` maps every Census place in +the covered states to its principal county, including places pruned from +the rate file, and includes single-county places elsewhere. +`state_rates.csv` holds each covered state's +general sales tax rate (worksheet line 3 is the combined rate less it), +except Nevada's: its files fold the state rate into county rates, and the +IRS has Nevada residents enter the combined rate above the 6.85% heading. They carry only rates and Census codes derived from the sources below, +not the sources' files. + +The state components stay in `state_rates.csv` alongside the locality rate +facts so the same official rate files determine both parts of the line 3 +subtraction. The loader averages each dated component over the days of the +year. This preserves Minnesota's 6.875% rather than the IRS heading's rounded +6.88%, and South Dakota's 2023 day-weighted 4.348767% rather than the heading's +4.35%. New York's 4% and Virginia's 4.3% components are recorded explicitly +by the build from the official state sources listed below. The IRS heading +rate remains a separate policy parameter for worksheet line 4. The CSV +components are data inputs, so parameter reforms and the parameter API +cannot independently change or expose them; a statutory-rate parameter is +a possible follow-up. + +Retrieved 2026-10-06 (from 11:00 UTC). `scripts/local_sales_tax_rates/manifest.json` lists the +SHA-256 of every input file and the build log. + +Vermont's coded municipal units are also checked against the Department of +Taxes' [Local Option Tax list](https://tax.vermont.gov/business/local-option-tax), +including effective dates and Montgomery's October 2025 rescission. The +short factual transcription is `scripts/local_sales_tax_rates/vt_local_option.csv` +(checked October 14, 2026); it distinguishes Rutland City (July 2023) from +Rutland Town (April 2009). Essex Junction uses its 2020 Census place code; +the other entries use county-subdivision codes. +The cross-check logs every difference and rejects any over one basis point; +the existing record-weighted method puts Barre City at 6.9976841% in the +October 2022 snapshot, within that tolerance of its statutory 7%. + +## Rates + +| States | Source | Files | Terms | +|---|---|---|---| +| Arkansas, Georgia, Iowa, Kansas, Minnesota, Nebraska, Nevada, North Carolina, North Dakota, Ohio, Oklahoma, South Dakota, Tennessee, Utah, Vermont, Washington, West Virginia, Wisconsin, Wyoming | Each state's rate and boundary files, posted on the Streamlined Sales Tax Governing Board website under the Streamlined Sales and Use Tax Agreement (SSUTA) sections 305 to 307 ([rate and boundary files](https://www.streamlinedsalestax.org/Shared-Pages/rate-and-boundary-files); format in the SST Technology Guide, chapter 5) | The latest rate file (`ratesandboundry/Rates/`) and boundary file (`ratesandboundry/Boundary/`) each state had posted on 2026-10-06, named in `manifest.json` (for example `WAR2026Q4AUG27.zip` and `WAB2026Q4AUG27.zip`). Each file keeps its rows' effective begin and end dates, which give the rates back to 2022. | No licence is attached to the files. The SST Technology Guide (May 2022) summarizes SSUTA section 307: "Database must be provided at no cost to the user of the database." The website carries "© Copyright 2018 Streamlined Sales Tax Governing Board, Inc." for the site. The rates are facts set by state and local law. | +| Indiana, Kentucky, Michigan, New Jersey, Rhode Island | The same SST files | | These states have no local general sales tax; the IRS has their residents enter no local sales tax, so the files are not used. | +| New York | New York State Department of Taxation and Finance, [Publication 718](https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf) (2/25), "New York State Sales and Use Tax Rates by Jurisdiction, Effective March 1, 2025", for the combined rate of each county and city; [Publication 718-A](https://www.tax.ny.gov/pdf/publications/sales/pub718a.pdf) (12/25) for the rate history (Suffolk County's rate rose from 8⅝% to 8¾% on March 1, 2025; no other combined rate changed from 2022) | `scripts/local_sales_tax_rates/ny_pub718.csv` transcribes Publication 718; the build checks each rate and reporting code against the publication's text | No licence is attached. The Department's [website disclaimer](https://www.tax.ny.gov/help/tech/disclaimer.htm) provides the site "as a public service" and states no reuse restriction. The rates are facts set by the Tax Law. | +| Virginia | Virginia Department of Taxation, [Sales and Use Tax Rates by Locality by Date](https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx), the "General Sales" rate of each county and independent city for each period | The workbook as downloaded | No licence is attached. The [website disclaimer](https://www.tax.virginia.gov/website-disclaimer) offers the site's information "as a public service to the taxpayers of the Commonwealth"; the site footer reads "Copyright © 2019 Virginia Department of Taxation. All rights reserved." The rates are facts set by Code of Virginia title 58.1. | + +## Rebuilding and parser audits + +`--download` retrieves the files currently posted by each agency, including +replacement SST quarterly files. A later download can change both future +and historical rows; it does not reproduce this build merely by using the +same URLs. Exact reproduction requires retaining source files whose hashes +match the manifest. Hashes verify retained files but cannot recover files +the agencies have replaced. Compare rebuilt historical rates with the +previous CSVs and explain changes in the build log before replacing them. + +Boundary parsing audits the full 89-field SST record before selecting +columns. Harmless trailing blank fields are allowed. A single missing final +type field is padded only when its special-district code is blank, with a +separate audit count. This preserves South Dakota's 489 such records and +matches the legacy parser's selected fields and collapsed record counts. +Other malformed widths are skipped with a visible warning, counts and +sample line numbers under each file's `boundary_audit` manifest entry. +Unrecoverable CSV quoting aborts the +build. Collapsed boundary records and their audit are cached under the +checkout's ignored `_build/local_sales_tax_rates/` directory. Cache schema +3 pins both the source SHA-256 and the cached data SHA-256, and restores the +same row counts on a cached build. Older unaudited v2 caches are ignored. + +## Places and populations + +| Source | Files | Terms | +|---|---|---| +| U.S. Census Bureau, [2020 Census Redistricting Data (P.L. 94-171) Summary Files](https://www2.census.gov/programs-surveys/decennial/2020/data/01-Redistricting_File--PL_94-171/): each tabulation block's county, county subdivision, place and total population (POP100) | `{st}2020.pl.zip`, geographic header file | Work of the U.S. Government, not subject to copyright in the United States (17 U.S.C. 105). | + +## Method + +- **SST states.** A boundary record's combined rate sums the rates of the + jurisdictions it lists: the state (when its state indicator equals the + state code), its county, its place, and up to 20 special taxing districts. + A taxing unit is a county and the place code its records carry; its rate is + the mean over its records, so a district covering part of a unit counts in + proportion to the records it covers. Each unit uses its finest record type + (address, else ZIP+4, else 5-digit ZIP). Rates are evaluated on every + quarter start from 2022 through 2026 and on every other date in that window + on which a state's files show a change. + This record-weighted mean can include a small special taxing district + within a city: Wichita (county 20173, place 79000), for example, is + 7.506% in the shipped data, compared with the ordinary 7.5% rate from the + state and county. The build retains every applicable district; it applies no + minimum record-share cutoff. The resulting city estimate need not be + the rate at a particular address. +- **Place codes.** A unit's place code is matched to the 2020 Census place + or county subdivision of its county with that code (in Vermont, whose + local option taxes are levied by towns, to the town). A code that matches + none is recoded to the Census entity of its county named like the postal + city of most of its records, or else to the code that the same ZIP codes + and postal cities carry after its records end, unless that entity has + records of its own on the date. Georgia codes the DeKalb County part of + Atlanta 05000 rather than 04000, and Vermont's 2022 records carry town + codes it replaced in 2023. `manifest.json` logs every recoding and every + code left unmatched; an unmatched code's area takes the rate of the place + or county around it. + Vermont's 2022 code 61225 is explicitly recoded to Rutland town 61300 even + though the old code resolves to Rutland city. The city receives its known + 6% state-only rate in 2022, before its July 2023 local-option tax, with zero + synthetic records so record-weighted averages do not change. +- **Blocks to places.** Each 2020 Census block takes the rate of its place's + unit, else its county subdivision's, else its county's unit without a + place code. A place's rate is the population-weighted mean of its blocks' + rates, and so is the rate of a county's area outside every place. +- **Household geography.** Both the combined-rate and IRS-table lookups + normalize county and place codes and accept a place GEOID only when its + state matches the household. When county FIPS is absent, the block's + county takes precedence over an explicitly entered county enum. An + explicitly entered New York City or Yonkers flag identifies its place + when place FIPS is absent. A place with no county uses its principal + county: the county containing the largest 2020 Census population slice, + with the smaller county FIPS code breaking ties. This mapping is built + from all Census blocks before rate pruning. Elsewhere in the 50 states and + DC, the Census place list resolves places lying in exactly one county; + a place spanning multiple counties requires an entered county or block. + Without any location + signal, calculated county/city defaults are ignored and the existing + state fallback applies. Explicit county and place codes take precedence. +- **Pruning.** A place whose rate equals the rate outside places in its + county at every date is dropped, and its population is added to the + county's remainder: a household there takes the same rate. +- **Known limits.** Iowa's boundary file has carried no place codes since its + 2024 rebuild, so from mid-2024 Iowa's local option taxes, which cities and + unincorporated areas levy separately, are averaged over each county: a + place without the tax gets part of it, and Des Moines gets Polk County's + 6.83% rather than 7%. Vermont's town taxes reach households through Census + places: a household in a taxing town but outside every place takes its + county's population-weighted rate outside places. Utah's files, ZIP+4 + records only, carry no city names, so a few state-assigned Utah codes stay + unmatched (listed in `manifest.json`). + Wisconsin's file added address records in late 2023; before then its + ZIP+4 records apply the lowest rate in each ZIP+4 area, as SSUTA section 305 + requires. + Vermont's uncoded 2022 statewide SST unit also includes a small share of + local-option records, giving 6.0059% (6.0091% from October) where that unit + applies. The build checks every coded municipality against the official + list and logs municipalities with no coded unit, including Montgomery; + these uncoded and county-remainder limits remain. + +## Mississippi methodology + +The [2025 IRS selector (PDF p. 18)](https://www.irs.gov/pub/irs-prior/i1040sca--2025.pdf#page=18) +lists "City of Jackson only" (Table C) and "City of Tupelo only" (Table A), +with no other-locality row. The instructions say "If there is no table for +your locality, the table amount is considered to be zero" +([PDF p. 5](https://www.irs.gov/pub/irs-prior/i1040sca--2025.pdf#page=5)), +so other Mississippi localities have no table: `local_sales_tax_table` is `NONE`, +worksheet line 2 is zero, and line 6 uses the ratio method +([PDF pp. 4–5](https://www.irs.gov/pub/irs-prior/i1040sca--2025.pdf#page=4)). +Jackson and Tupelo retain their named tables. + +For an $85,000 single filer with an entered 8% combined rate, the 7% state +component leaves 1 percentage point local. Outside Jackson and Tupelo, +line 6 is $1,243 × 1 / 7 = $177.57, replacing the $179 Jackson-table proxy. +Without an entered rate, the local amount remains $0 because this build +has no Mississippi locality rates. diff --git a/policyengine_us/data/local_sales_tax/place_counties.csv b/policyengine_us/data/local_sales_tax/place_counties.csv new file mode 100644 index 00000000000..b3a9a827736 --- /dev/null +++ b/policyengine_us/data/local_sales_tax/place_counties.csv @@ -0,0 +1,30925 @@ +place_geoid,county_fips +0100100,01017 +0100124,01067 +0100460,01073 +0100484,01133 +0100676,01065 +0100820,01117 +0100988,01095 +0101132,01123 +0101180,01015 +0101228,01107 +0101396,01009 +0101708,01039 +0101756,01077 +0101852,01015 +0102260,01083 +0102428,01045 +0102500,01133 +0102836,01069 +0102860,01027 +0102908,01115 +0102956,01083 +0103004,01053 +0103028,01055 +0103076,01081 +0103220,01001 +0103364,01069 +0103508,01097 +0103556,01039 +0103676,01043 +0103724,01005 +0103820,01055 +0103940,01109 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+ND,38011,08700,2022-01-01,0.070000 +ND,38011,71500,2022-01-01,0.060000 +ND,38011,71500,2026-07-01,0.070000 +ND,38013,,2022-01-01,0.050000 +ND,38013,46540,2022-01-01,0.070000 +ND,38013,64140,2022-01-01,0.060000 +ND,38015,,2022-01-01,0.055000 +ND,38015,,2024-10-01,0.060000 +ND,38015,07200,2022-01-01,0.070000 +ND,38015,07200,2024-10-01,0.075000 +ND,38015,07200,2025-04-01,0.080000 +ND,38015,46640,2022-01-01,0.065000 +ND,38015,46640,2024-10-01,0.070000 +ND,38015,86580,2022-01-01,0.075000 +ND,38015,86580,2024-10-01,0.080000 +ND,38017,,2022-01-01,0.055000 +ND,38017,10420,2022-01-01,0.075000 +ND,38017,12700,2022-01-01,0.075000 +ND,38017,24260,2022-01-01,0.080000 +ND,38017,25700,2022-01-01,0.075000 +ND,38017,25700,2025-04-01,0.077500 +ND,38017,28720,2022-01-01,0.055000 +ND,38017,28720,2023-07-01,0.070000 +ND,38017,35940,2022-01-01,0.075000 +ND,38017,38900,2022-01-01,0.075000 +ND,38017,39460,2022-01-01,0.055000 +ND,38017,39460,2024-01-01,0.065000 +ND,38017,42780,2022-01-01,0.075000 +ND,38017,45980,2022-01-01,0.075000 +ND,38017,50580,2022-01-01,0.070000 +ND,38017,50580,2024-07-01,0.075000 +ND,38017,60480,2022-01-01,0.065000 +ND,38017,60500,2022-01-01,0.075000 +ND,38017,79340,2022-01-01,0.075000 +ND,38017,84780,2022-01-01,0.075000 +ND,38017,84780,2023-07-01,0.080000 +ND,38019,,2022-01-01,0.050000 +ND,38019,44780,2022-01-01,0.070000 +ND,38019,44780,2025-07-01,0.080000 +ND,38019,55020,2022-01-01,0.060000 +ND,38021,,2022-01-01,0.050000 +ND,38021,23220,2022-01-01,0.070000 +ND,38021,58740,2022-01-01,0.070000 +ND,38023,,2022-01-01,0.050000 +ND,38023,16940,2022-01-01,0.080000 +ND,38025,,2022-01-01,0.050000 +ND,38025,34340,2022-01-01,0.060000 +ND,38025,42700,2022-01-01,0.070000 +ND,38027,,2022-01-01,0.050000 +ND,38027,56620,2022-01-01,0.075000 +ND,38029,,2022-01-01,0.050000 +ND,38029,36700,2022-01-01,0.070000 +ND,38029,46980,2022-01-01,0.070000 +ND,38029,76500,2022-01-01,0.070000 +ND,38031,,2022-01-01,0.050000 +ND,38031,12340,2022-01-01,0.070000 +ND,38033,,2022-01-01,0.050000 +ND,38033,05420,2022-01-01,0.060000 +ND,38033,05420,2023-01-01,0.070000 +ND,38035,,2022-01-01,0.050000 +ND,38035,32060,2022-01-01,0.072500 +ND,38035,45020,2022-01-01,0.070000 +ND,38035,58300,2022-01-01,0.075000 +ND,38035,58300,2023-01-01,0.080000 +ND,38035,78660,2022-01-01,0.070000 +ND,38037,,2022-01-01,0.050000 +ND,38037,12460,2022-01-01,0.060000 +ND,38037,23020,2022-01-01,0.060000 +ND,38037,56420,2022-01-01,0.060000 +ND,38037,56420,2023-01-01,0.070000 +ND,38039,,2022-01-01,0.050000 +ND,38039,07020,2022-01-01,0.070000 +ND,38039,15900,2022-01-01,0.065000 +ND,38039,35020,2022-01-01,0.060000 +ND,38041,,2022-01-01,0.055000 +ND,38041,54620,2022-01-01,0.075000 +ND,38041,56180,2022-01-01,0.075000 +ND,38041,66020,2022-01-01,0.075000 +ND,38043,,2022-01-01,0.050000 +ND,38043,75780,2022-01-01,0.070000 +ND,38043,75780,2022-07-01,0.075000 +ND,38045,,2022-01-01,0.050000 +ND,38045,22140,2022-01-01,0.080000 +ND,38045,43580,2022-01-01,0.070000 +ND,38045,44540,2022-01-01,0.070000 +ND,38045,44540,2025-04-01,0.080000 +ND,38047,,2022-01-01,0.050000 +ND,38047,28380,2022-01-01,0.070000 +ND,38047,28860,2022-01-01,0.060000 +ND,38047,55420,2022-01-01,0.070000 +ND,38049,,2022-01-01,0.050000 +ND,38049,02220,2022-01-01,0.060000 +ND,38049,20300,2022-01-01,0.070000 +ND,38049,32660,2022-01-01,0.070000 +ND,38049,79420,2022-01-01,0.070000 +ND,38049,81620,2022-01-01,0.070000 +ND,38051,,2022-01-01,0.050000 +ND,38051,03540,2022-01-01,0.060000 +ND,38051,03540,2025-01-01,0.070000 +ND,38051,87020,2022-01-01,0.065000 +ND,38051,87020,2023-01-01,0.070000 +ND,38053,,2022-01-01,0.050000 +ND,38053,01180,2022-01-01,0.070000 +ND,38053,83860,2022-01-01,0.065000 +ND,38055,,2022-01-01,0.050000 +ND,38055,29460,2022-01-01,0.070000 +ND,38055,51380,2022-01-01,0.060000 +ND,38055,51380,2023-04-01,0.075000 +ND,38055,79940,2022-01-01,0.070000 +ND,38055,79940,2025-01-01,0.080000 +ND,38055,80660,2022-01-01,0.070000 +ND,38055,83700,2022-01-01,0.070000 +ND,38055,86580,2022-01-01,0.070000 +ND,38057,,2022-01-01,0.050000 +ND,38057,06660,2022-01-01,0.070000 +ND,38057,36780,2022-01-01,0.065000 +ND,38059,,2022-01-01,0.055000 +ND,38059,,2025-04-01,0.060000 +ND,38059,30860,2022-01-01,0.065000 +ND,38059,30860,2025-04-01,0.070000 +ND,38059,49900,2022-01-01,0.072500 +ND,38059,49900,2025-01-01,0.077500 +ND,38059,49900,2025-04-01,0.082500 +ND,38059,56700,2022-01-01,0.075000 +ND,38059,56700,2025-04-01,0.080000 +ND,38061,,2022-01-01,0.050000 +ND,38061,56740,2022-01-01,0.060000 +ND,38061,56740,2023-01-01,0.070000 +ND,38061,75380,2022-01-01,0.065000 +ND,38063,,2022-01-01,0.050000 +ND,38063,02380,2022-01-01,0.060000 +ND,38063,44300,2022-01-01,0.060000 +ND,38063,49580,2022-01-01,0.070000 +ND,38063,52740,2022-01-01,0.070000 +ND,38065,,2022-01-01,0.050000 +ND,38065,13180,2022-01-01,0.070000 +ND,38067,,2022-01-01,0.050000 +ND,38067,12940,2022-01-01,0.070000 +ND,38067,20340,2022-01-01,0.065000 +ND,38067,20340,2026-07-01,0.085000 +ND,38067,55620,2022-01-01,0.070000 +ND,38067,61580,2022-01-01,0.075000 +ND,38067,82980,2022-01-01,0.070000 +ND,38069,,2022-01-01,0.050000 +ND,38069,68860,2022-01-01,0.070000 +ND,38071,,2022-01-01,0.050000 +ND,38071,19420,2022-01-01,0.072500 +ND,38071,19420,2023-01-01,0.075000 +ND,38073,,2022-01-01,0.050000 +ND,38073,24260,2022-01-01,0.075000 +ND,38073,27580,2022-01-01,0.070000 +ND,38073,47100,2022-01-01,0.075000 +ND,38075,,2022-01-01,0.050000 +ND,38075,30580,2022-01-01,0.070000 +ND,38075,53780,2022-01-01,0.070000 +ND,38075,72540,2022-01-01,0.050000 +ND,38075,72540,2026-01-01,0.070000 +ND,38077,,2022-01-01,0.050000 +ND,38077,15180,2022-01-01,0.050000 +ND,38077,15180,2025-10-01,0.070000 +ND,38077,25300,2022-01-01,0.070000 +ND,38077,34900,2022-01-01,0.080000 +ND,38077,46460,2022-01-01,0.080000 +ND,38077,82660,2022-01-01,0.070000 +ND,38077,82660,2025-10-01,0.080000 +ND,38077,87740,2022-01-01,0.080000 +ND,38079,,2022-01-01,0.050000 +ND,38079,21020,2022-01-01,0.060000 +ND,38079,21020,2025-07-01,0.070000 +ND,38079,67780,2022-01-01,0.070000 +ND,38079,67820,2022-01-01,0.070000 +ND,38079,67820,2024-07-01,0.080000 +ND,38079,69980,2022-01-01,0.060000 +ND,38081,,2022-01-01,0.050000 +ND,38081,27260,2022-01-01,0.065000 +ND,38081,27260,2023-10-01,0.075000 +ND,38081,34020,2022-01-01,0.070000 +ND,38081,52940,2022-01-01,0.075000 +ND,38083,,2022-01-01,0.050000 +ND,38083,49020,2022-01-01,0.070000 +ND,38085,,2022-01-01,0.050000 +ND,38087,,2022-01-01,0.050000 +ND,38089,,2022-01-01,0.050000 +ND,38089,05820,2022-01-01,0.070000 +ND,38089,19620,2022-01-01,0.065000 +ND,38089,66500,2022-01-01,0.075000 +ND,38089,74185,2022-01-01,0.070000 +ND,38091,,2022-01-01,0.060000 +ND,38091,26420,2022-01-01,0.080000 +ND,38091,38860,2022-01-01,0.080000 +ND,38093,,2022-01-01,0.050000 +ND,38093,40580,2022-01-01,0.075000 +ND,38093,51860,2022-01-01,0.060000 +ND,38093,76620,2022-01-01,0.060000 +ND,38093,87580,2022-01-01,0.060000 +ND,38095,,2022-01-01,0.050000 +ND,38095,07180,2022-01-01,0.070000 +ND,38095,11860,2022-01-01,0.070000 +ND,38097,,2022-01-01,0.050000 +ND,38097,36100,2022-01-01,0.075000 +ND,38097,38100,2022-01-01,0.075000 +ND,38097,38100,2025-04-01,0.080000 +ND,38097,51500,2022-01-01,0.070000 +ND,38097,63900,2022-01-01,0.070000 +ND,38099,,2022-01-01,0.052500 +ND,38099,,2026-01-01,0.060000 +ND,38099,22260,2022-01-01,0.062500 +ND,38099,22260,2026-01-01,0.070000 +ND,38099,31820,2022-01-01,0.077500 +ND,38099,31820,2024-10-01,0.080000 +ND,38099,31820,2026-01-01,0.087500 +ND,38099,38780,2022-01-01,0.062500 +ND,38099,38780,2026-01-01,0.070000 +ND,38099,53540,2022-01-01,0.062500 +ND,38099,53540,2026-01-01,0.070000 +ND,38099,60900,2022-01-01,0.072500 +ND,38099,60900,2025-04-01,0.077500 +ND,38099,60900,2026-01-01,0.085000 +ND,38101,,2022-01-01,0.055000 +ND,38101,06460,2022-01-01,0.065000 +ND,38101,10940,2022-01-01,0.070000 +ND,38101,12260,2022-01-01,0.070000 +ND,38101,42020,2022-01-01,0.075000 +ND,38101,53380,2022-01-01,0.075000 +ND,38101,53380,2026-10-01,0.080000 +ND,38101,77180,2022-01-01,0.075000 +ND,38101,77180,2026-01-01,0.085000 +ND,38103,,2022-01-01,0.050000 +ND,38103,26180,2022-01-01,0.070000 +ND,38103,35900,2022-01-01,0.070000 +ND,38105,,2022-01-01,0.060000 +ND,38105,33500,2022-01-01,0.070000 +ND,38105,65580,2022-01-01,0.080000 +ND,38105,78940,2022-01-01,0.085000 +ND,38105,86220,2022-01-01,0.080000 +OH,39001,,2022-01-01,0.072500 +OH,39003,,2022-01-01,0.068500 +OH,39005,,2022-01-01,0.070000 +OH,39007,,2022-01-01,0.067500 +OH,39009,,2022-01-01,0.072500 +OH,39011,,2022-01-01,0.072500 +OH,39013,,2022-01-01,0.072500 +OH,39015,,2022-01-01,0.072500 +OH,39015,,2025-10-01,0.070000 +OH,39017,,2022-01-01,0.065000 +OH,39019,,2022-01-01,0.067500 +OH,39021,,2022-01-01,0.072500 +OH,39023,,2022-01-01,0.072500 +OH,39025,,2022-01-01,0.067500 +OH,39027,,2022-01-01,0.072500 +OH,39029,,2022-01-01,0.072500 +OH,39031,,2022-01-01,0.072500 +OH,39031,,2022-04-01,0.077500 +OH,39033,,2022-01-01,0.072500 +OH,39035,,2022-01-01,0.080000 +OH,39037,,2022-01-01,0.072500 +OH,39039,,2022-01-01,0.067500 +OH,39041,,2022-01-01,0.070734 +OH,39041,,2022-04-01,0.070736 +OH,39041,,2022-10-01,0.070731 +OH,39041,,2023-04-01,0.070724 +OH,39041,,2023-07-01,0.070717 +OH,39041,,2023-10-01,0.070715 +OH,39041,,2024-04-01,0.070717 +OH,39041,,2024-07-01,0.070713 +OH,39041,,2025-01-01,0.070703 +OH,39041,,2025-04-01,0.071406 +OH,39041,,2025-07-01,0.071380 +OH,39041,,2026-01-01,0.071398 +OH,39041,,2026-10-01,0.071385 +OH,39043,,2022-01-01,0.067500 +OH,39045,,2022-01-01,0.067768 +OH,39045,,2022-10-01,0.067748 +OH,39045,,2023-10-01,0.067750 +OH,39045,,2024-04-01,0.067752 +OH,39045,,2024-07-01,0.067751 +OH,39045,,2025-01-01,0.067749 +OH,39045,,2025-04-01,0.067998 +OH,39045,,2025-07-01,0.067991 +OH,39045,,2026-01-01,0.067988 +OH,39045,,2026-10-01,0.067980 +OH,39047,,2022-01-01,0.072500 +OH,39049,,2022-01-01,0.075000 +OH,39049,,2025-04-01,0.080000 +OH,39051,,2022-01-01,0.072500 +OH,39053,,2022-01-01,0.072500 +OH,39055,,2022-01-01,0.067500 +OH,39057,,2022-01-01,0.067500 +OH,39059,,2022-01-01,0.072500 +OH,39061,,2022-01-01,0.078000 +OH,39063,,2022-01-01,0.067500 +OH,39065,,2022-01-01,0.072500 +OH,39067,,2022-01-01,0.072500 +OH,39069,,2022-01-01,0.072500 +OH,39071,,2022-01-01,0.072500 +OH,39073,,2022-01-01,0.072500 +OH,39075,,2022-01-01,0.070000 +OH,39077,,2022-01-01,0.072500 +OH,39079,,2022-01-01,0.072500 +OH,39081,,2022-01-01,0.072500 +OH,39083,,2022-01-01,0.072500 +OH,39083,,2023-07-01,0.070000 +OH,39083,,2023-10-01,0.072500 +OH,39085,,2022-01-01,0.072500 +OH,39085,,2024-07-01,0.070000 +OH,39085,,2025-07-01,0.072500 +OH,39087,,2022-01-01,0.072500 +OH,39089,,2022-01-01,0.072677 +OH,39089,,2022-10-01,0.072683 +OH,39089,,2023-04-01,0.072680 +OH,39089,,2023-07-01,0.072679 +OH,39089,,2023-10-01,0.072680 +OH,39089,,2024-04-01,0.072688 +OH,39089,,2025-01-01,0.072685 +OH,39089,,2025-04-01,0.072869 +OH,39089,,2025-07-01,0.072877 +OH,39089,,2026-01-01,0.072884 +OH,39089,,2026-10-01,0.072882 +OH,39091,,2022-01-01,0.072500 +OH,39093,,2022-01-01,0.065000 +OH,39095,,2022-01-01,0.072500 +OH,39095,,2022-04-01,0.077500 +OH,39097,,2022-01-01,0.070000 +OH,39099,,2022-01-01,0.072500 +OH,39099,,2022-04-01,0.075000 +OH,39101,,2022-01-01,0.072500 +OH,39103,,2022-01-01,0.067500 +OH,39105,,2022-01-01,0.072500 +OH,39107,,2022-01-01,0.072500 +OH,39109,,2022-01-01,0.070000 +OH,39111,,2022-01-01,0.072500 +OH,39113,,2022-01-01,0.075000 +OH,39115,,2022-01-01,0.072500 +OH,39117,,2022-01-01,0.072500 +OH,39119,,2022-01-01,0.072500 +OH,39121,,2022-01-01,0.072500 +OH,39123,,2022-01-01,0.070000 +OH,39125,,2022-01-01,0.072500 +OH,39127,,2022-01-01,0.072500 +OH,39129,,2022-01-01,0.072500 +OH,39131,,2022-01-01,0.072500 +OH,39133,,2022-01-01,0.070000 +OH,39135,,2022-01-01,0.072500 +OH,39137,,2022-01-01,0.070000 +OH,39139,,2022-01-01,0.070000 +OH,39141,,2022-01-01,0.072500 +OH,39143,,2022-01-01,0.072500 +OH,39145,,2022-01-01,0.072500 +OH,39147,,2022-01-01,0.072500 +OH,39149,,2022-01-01,0.072500 +OH,39151,,2022-01-01,0.065000 +OH,39153,,2022-01-01,0.067500 +OH,39155,,2022-01-01,0.067500 +OH,39157,,2022-01-01,0.067500 +OH,39159,,2022-01-01,0.070261 +OH,39159,,2022-10-01,0.070256 +OH,39159,,2023-04-01,0.070258 +OH,39159,,2023-07-01,0.070257 +OH,39159,,2023-10-01,0.070260 +OH,39159,,2024-04-01,0.070264 +OH,39159,,2025-01-01,0.070256 +OH,39159,,2025-04-01,0.070513 +OH,39159,,2025-07-01,0.070505 +OH,39159,,2026-01-01,0.070518 +OH,39159,,2026-10-01,0.070500 +OH,39161,,2022-01-01,0.072500 +OH,39163,,2022-01-01,0.072500 +OH,39165,,2022-01-01,0.070000 +OH,39165,,2023-01-01,0.067500 +OH,39165,,2026-10-01,0.072500 +OH,39167,,2022-01-01,0.072500 +OH,39169,,2022-01-01,0.065000 +OH,39171,,2022-01-01,0.072500 +OH,39173,,2022-01-01,0.067500 +OH,39173,,2022-04-01,0.067701 +OH,39173,,2022-10-01,0.067700 +OH,39173,,2023-07-01,0.067706 +OH,39173,,2024-07-01,0.067705 +OH,39173,,2025-01-01,0.067702 +OH,39173,,2025-07-01,0.067699 +OH,39173,,2026-01-01,0.067697 +OH,39175,,2022-01-01,0.072500 +OK,40001,,2022-01-01,0.062500 +OK,40001,70350,2022-01-01,0.100000 +OK,40001,79100,2022-01-01,0.102500 +OK,40001,80450,2022-01-01,0.100000 +OK,40003,,2022-01-01,0.065000 +OK,40003,01350,2022-01-01,0.095000 +OK,40003,10050,2022-01-01,0.075000 +OK,40003,10650,2022-01-01,0.085000 +OK,40003,12000,2022-01-01,0.095000 +OK,40003,12000,2026-07-01,0.100000 +OK,40003,13750,2022-01-01,0.097500 +OK,40003,29900,2022-01-01,0.095000 +OK,40003,33450,2022-01-01,0.095000 +OK,40003,38000,2022-01-01,0.095000 +OK,40005,,2022-01-01,0.062500 +OK,40005,,2023-04-01,0.065000 +OK,40005,03300,2022-01-01,0.102500 +OK,40005,03300,2023-04-01,0.105000 +OK,40005,11550,2022-01-01,0.082500 +OK,40005,11550,2023-04-01,0.085000 +OK,40005,70850,2022-01-01,0.092500 +OK,40005,70850,2023-04-01,0.095000 +OK,40005,75250,2022-01-01,0.097500 +OK,40005,75250,2023-04-01,0.100000 +OK,40007,,2022-01-01,0.065000 +OK,40007,04750,2022-01-01,0.095000 +OK,40007,26900,2022-01-01,0.095000 +OK,40007,28800,2022-01-01,0.085000 +OK,40007,40100,2022-01-01,0.085000 +OK,40009,,2022-01-01,0.048500 +OK,40009,12300,2022-01-01,0.088500 +OK,40009,23500,2022-01-01,0.093500 +OK,40009,24200,2022-01-01,0.098500 +OK,40009,65700,2022-01-01,0.088500 +OK,40009,71900,2022-01-01,0.058500 +OK,40009,73150,2022-01-01,0.058500 +OK,40011,,2022-01-01,0.053750 +OK,40011,11600,2022-01-01,0.083750 +OK,40011,11600,2024-07-01,0.093750 +OK,40011,28900,2022-01-01,0.088750 +OK,40011,31250,2022-01-01,0.083750 +OK,40011,34850,2022-01-01,0.083750 +OK,40011,36700,2022-01-01,0.098750 +OK,40011,43950,2022-01-01,0.083750 +OK,40011,54150,2022-01-01,0.096250 +OK,40011,54150,2025-04-01,0.106250 +OK,40011,78950,2022-01-01,0.103750 +OK,40011,78950,2023-07-01,0.113750 +OK,40013,,2022-01-01,0.050000 +OK,40013,00100,2022-01-01,0.080000 +OK,40013,05400,2022-01-01,0.090000 +OK,40013,07350,2022-01-01,0.090000 +OK,40013,10800,2022-01-01,0.080000 +OK,40013,10800,2023-07-01,0.090000 +OK,40013,10950,2022-01-01,0.090000 +OK,40013,16050,2022-01-01,0.090000 +OK,40013,22050,2022-01-01,0.093750 +OK,40013,39200,2022-01-01,0.080000 +OK,40013,47250,2022-01-01,0.070000 +OK,40015,,2022-01-01,0.060000 +OK,40015,02050,2022-01-01,0.095000 +OK,40015,02300,2022-01-01,0.095000 +OK,40015,02300,2023-04-01,0.100000 +OK,40015,06200,2022-01-01,0.100000 +OK,40015,08750,2022-01-01,0.090000 +OK,40015,12050,2022-01-01,0.100000 +OK,40015,13000,2022-01-01,0.095000 +OK,40015,19000,2022-01-01,0.100000 +OK,40015,22400,2022-01-01,0.090000 +OK,40015,27100,2022-01-01,0.100000 +OK,40015,30600,2022-01-01,0.100000 +OK,40015,34750,2022-01-01,0.090000 +OK,40015,34750,2023-07-01,0.097500 +OK,40015,36700,2022-01-01,0.105000 +OK,40015,44000,2022-01-01,0.090000 +OK,40017,,2022-01-01,0.048500 +OK,40017,11050,2022-01-01,0.088500 +OK,40017,23700,2022-01-01,0.088500 +OK,40017,28900,2022-01-01,0.083500 +OK,40017,50100,2022-01-01,0.088500 +OK,40017,54050,2022-01-01,0.093500 +OK,40017,55000,2022-01-01,0.089750 +OK,40017,58700,2022-01-01,0.098500 +OK,40017,75950,2022-01-01,0.088500 +OK,40017,75950,2025-07-01,0.093500 +OK,40017,82950,2022-01-01,0.088500 +OK,40019,,2022-01-01,0.053750 +OK,40019,02600,2022-01-01,0.091250 +OK,40019,20700,2022-01-01,0.093750 +OK,40019,28950,2022-01-01,0.083750 +OK,40019,33350,2022-01-01,0.093750 +OK,40019,43750,2022-01-01,0.093750 +OK,40019,61900,2022-01-01,0.088750 +OK,40019,69500,2022-01-01,0.073750 +OK,40019,72500,2022-01-01,0.103750 +OK,40019,81500,2022-01-01,0.093750 +OK,40021,,2022-01-01,0.062500 +OK,40021,27200,2022-01-01,0.107500 +OK,40021,36400,2022-01-01,0.102500 +OK,40021,53550,2022-01-01,0.092500 +OK,40021,72100,2022-01-01,0.095000 +OK,40023,,2022-01-01,0.065000 +OK,40023,07750,2022-01-01,0.095000 +OK,40023,27400,2022-01-01,0.100000 +OK,40023,36300,2022-01-01,0.100000 +OK,40023,65650,2022-01-01,0.075000 +OK,40023,68500,2022-01-01,0.085000 +OK,40025,,2022-01-01,0.065000 +OK,40025,07300,2022-01-01,0.095000 +OK,40025,39600,2022-01-01,0.085000 +OK,40027,,2022-01-01,0.046250 +OK,40027,42700,2022-01-01,0.086250 +OK,40027,49200,2022-01-01,0.085000 +OK,40027,52150,2022-01-01,0.087500 +OK,40027,52500,2022-01-01,0.087500 +OK,40027,55000,2022-01-01,0.087500 +OK,40027,61150,2022-01-01,0.096250 +OK,40027,67950,2022-01-01,0.066250 +OK,40029,,2022-01-01,0.065000 +OK,40029,15800,2022-01-01,0.095000 +OK,40029,15800,2026-07-01,0.105000 +OK,40029,42200,2022-01-01,0.085000 +OK,40029,75050,2022-01-01,0.095000 +OK,40031,,2022-01-01,0.048750 +OK,40031,10700,2022-01-01,0.086250 +OK,40031,13600,2022-01-01,0.078750 +OK,40031,23450,2022-01-01,0.088750 +OK,40031,25650,2022-01-01,0.068750 +OK,40031,26350,2022-01-01,0.088750 +OK,40031,29100,2022-01-01,0.078750 +OK,40031,36850,2022-01-01,0.088750 +OK,40031,41850,2022-01-01,0.090000 +OK,40031,47350,2022-01-01,0.090000 +OK,40031,70150,2022-01-01,0.078750 +OK,40033,,2022-01-01,0.065000 +OK,40033,,2025-04-01,0.075000 +OK,40033,72750,2022-01-01,0.095000 +OK,40033,72750,2025-04-01,0.105000 +OK,40033,78150,2022-01-01,0.095000 +OK,40033,78150,2025-04-01,0.105000 +OK,40035,,2022-01-01,0.065000 +OK,40035,05900,2022-01-01,0.090000 +OK,40035,06950,2022-01-01,0.085000 +OK,40035,39550,2022-01-01,0.095000 +OK,40035,41500,2022-01-01,0.095000 +OK,40035,77550,2022-01-01,0.095000 +OK,40035,79750,2022-01-01,0.095000 +OK,40037,,2022-01-01,0.056670 +OK,40037,08900,2022-01-01,0.106670 +OK,40037,20300,2022-01-01,0.096670 +OK,40037,21750,2022-01-01,0.101670 +OK,40037,39000,2022-01-01,0.091670 +OK,40037,39750,2022-01-01,0.096670 +OK,40037,46200,2022-01-01,0.091670 +OK,40037,49550,2022-01-01,0.096670 +OK,40037,54000,2022-01-01,0.106670 +OK,40037,65400,2022-01-01,0.096670 +OK,40037,66600,2022-01-01,0.086670 +OK,40037,68000,2022-01-01,0.086670 +OK,40037,71000,2022-01-01,0.096670 +OK,40039,,2022-01-01,0.050000 +OK,40039,02500,2022-01-01,0.080000 +OK,40039,10450,2022-01-01,0.080000 +OK,40039,15400,2022-01-01,0.095000 +OK,40039,18950,2022-01-01,0.090000 +OK,40039,32250,2022-01-01,0.080000 +OK,40039,73450,2022-01-01,0.095000 +OK,40039,79450,2022-01-01,0.095000 +OK,40041,,2022-01-01,0.059000 +OK,40041,,2023-07-01,0.062000 +OK,40041,05550,2022-01-01,0.094000 +OK,40041,05550,2023-07-01,0.097000 +OK,40041,15250,2022-01-01,0.059000 +OK,40041,15250,2023-07-01,0.062000 +OK,40041,15250,2025-07-01,0.082000 +OK,40041,16100,2022-01-01,0.099000 +OK,40041,16100,2023-07-01,0.102000 +OK,40041,31600,2022-01-01,0.093000 +OK,40041,31600,2023-07-01,0.096000 +OK,40041,31600,2024-04-01,0.102000 +OK,40041,37650,2022-01-01,0.089000 +OK,40041,37650,2023-07-01,0.092000 +OK,40041,37650,2025-07-01,0.102000 +OK,40041,38600,2022-01-01,0.099000 +OK,40041,38600,2023-07-01,0.102000 +OK,40041,53550,2022-01-01,0.089000 +OK,40041,53550,2023-07-01,0.092000 +OK,40041,80350,2022-01-01,0.106500 +OK,40041,80350,2023-07-01,0.109500 +OK,40043,,2022-01-01,0.062500 +OK,40043,11150,2022-01-01,0.102500 +OK,40043,42050,2022-01-01,0.092500 +OK,40043,66250,2022-01-01,0.102500 +OK,40043,72350,2022-01-01,0.092500 +OK,40043,77300,2022-01-01,0.102500 +OK,40045,,2022-01-01,0.065000 +OK,40045,02800,2022-01-01,0.095000 +OK,40045,02800,2023-01-01,0.105000 +OK,40045,25450,2022-01-01,0.095000 +OK,40045,28250,2022-01-01,0.095000 +OK,40045,66750,2022-01-01,0.105000 +OK,40047,,2022-01-01,0.048500 +OK,40047,17700,2022-01-01,0.088500 +OK,40047,21250,2022-01-01,0.068500 +OK,40047,21700,2022-01-01,0.078500 +OK,40047,23950,2022-01-01,0.091000 +OK,40047,24950,2022-01-01,0.078500 +OK,40047,28500,2022-01-01,0.088500 +OK,40047,34650,2022-01-01,0.058500 +OK,40047,36600,2022-01-01,0.068500 +OK,40047,36600,2024-10-01,0.088500 +OK,40047,40400,2022-01-01,0.078500 +OK,40047,40700,2022-01-01,0.093500 +OK,40047,52600,2022-01-01,0.088500 +OK,40047,79200,2022-01-01,0.088500 +OK,40049,,2022-01-01,0.052500 +OK,40049,19450,2022-01-01,0.082500 +OK,40049,23600,2022-01-01,0.092500 +OK,40049,27500,2022-01-01,0.092500 +OK,40049,43150,2022-01-01,0.092500 +OK,40049,47150,2022-01-01,0.092500 +OK,40049,57100,2022-01-01,0.082500 +OK,40049,57550,2022-01-01,0.097500 +OK,40049,70800,2022-01-01,0.092500 +OK,40049,82400,2022-01-01,0.092500 +OK,40049,82400,2024-07-01,0.097500 +OK,40051,,2022-01-01,0.052500 +OK,40051,01250,2022-01-01,0.082500 +OK,40051,01900,2022-01-01,0.092500 +OK,40051,06700,2022-01-01,0.092500 +OK,40051,06700,2022-07-01,0.102500 +OK,40051,08300,2022-01-01,0.082500 +OK,40051,13950,2022-01-01,0.090000 +OK,40051,13950,2024-01-01,0.095000 +OK,40051,48750,2022-01-01,0.092500 +OK,40051,52100,2022-01-01,0.082500 +OK,40051,52450,2022-01-01,0.062500 +OK,40051,59700,2022-01-01,0.067500 +OK,40051,64300,2022-01-01,0.097500 +OK,40051,75450,2022-01-01,0.097500 +OK,40051,77000,2022-01-01,0.090000 +OK,40053,,2022-01-01,0.057500 +OK,40053,19650,2022-01-01,0.087500 +OK,40053,41350,2022-01-01,0.097500 +OK,40053,41350,2024-04-01,0.107500 +OK,40053,46000,2022-01-01,0.067500 +OK,40053,47300,2022-01-01,0.097500 +OK,40053,50300,2022-01-01,0.087500 +OK,40053,59950,2022-01-01,0.097500 +OK,40053,59950,2025-01-01,0.077500 +OK,40053,59950,2025-04-01,0.097500 +OK,40053,62900,2022-01-01,0.097500 +OK,40053,77950,2022-01-01,0.097500 +OK,40055,,2022-01-01,0.065000 +OK,40055,30950,2022-01-01,0.095000 +OK,40055,46050,2022-01-01,0.095000 +OK,40055,81300,2022-01-01,0.085000 +OK,40057,,2022-01-01,0.075000 +OK,40057,,2023-04-01,0.085000 +OK,40057,30400,2022-01-01,0.095000 +OK,40057,30400,2023-04-01,0.105000 +OK,40057,35500,2022-01-01,0.105000 +OK,40057,35500,2023-04-01,0.115000 +OK,40059,,2022-01-01,0.065000 +OK,40059,09850,2022-01-01,0.095000 +OK,40059,41700,2022-01-01,0.097500 +OK,40059,41700,2026-10-01,0.095000 +OK,40059,47000,2022-01-01,0.085000 +OK,40061,,2022-01-01,0.065000 +OK,40061,39500,2022-01-01,0.100000 +OK,40061,39950,2022-01-01,0.090000 +OK,40061,44950,2022-01-01,0.100000 +OK,40061,70250,2022-01-01,0.100000 +OK,40061,72400,2022-01-01,0.095000 +OK,40061,80800,2022-01-01,0.095000 +OK,40063,,2022-01-01,0.055000 +OK,40063,01400,2022-01-01,0.085000 +OK,40063,03350,2022-01-01,0.075000 +OK,40063,11100,2022-01-01,0.095000 +OK,40063,22200,2022-01-01,0.095000 +OK,40063,29150,2022-01-01,0.075000 +OK,40063,35400,2022-01-01,0.105000 +OK,40063,41250,2022-01-01,0.085000 +OK,40063,71050,2022-01-01,0.095000 +OK,40063,80500,2022-01-01,0.105000 +OK,40063,82650,2022-01-01,0.085000 +OK,40065,,2022-01-01,0.056250 +OK,40065,01700,2022-01-01,0.097500 +OK,40065,06650,2022-01-01,0.086250 +OK,40065,22550,2022-01-01,0.091250 +OK,40065,23350,2022-01-01,0.076250 +OK,40065,55450,2022-01-01,0.066250 +OK,40065,55450,2026-07-01,0.086250 +OK,40067,,2022-01-01,0.065000 +OK,40067,00450,2022-01-01,0.085000 +OK,40067,17350,2022-01-01,0.085000 +OK,40067,33000,2022-01-01,0.095000 +OK,40067,63350,2022-01-01,0.090000 +OK,40067,64600,2022-01-01,0.095000 +OK,40067,72900,2022-01-01,0.095000 +OK,40067,79250,2022-01-01,0.095000 +OK,40069,,2022-01-01,0.065000 +OK,40069,46300,2022-01-01,0.095000 +OK,40069,48400,2022-01-01,0.085000 +OK,40069,48500,2022-01-01,0.100000 +OK,40069,62000,2022-01-01,0.095000 +OK,40069,73900,2022-01-01,0.095000 +OK,40069,78300,2022-01-01,0.080000 +OK,40071,,2022-01-01,0.054170 +OK,40071,,2023-04-01,0.057500 +OK,40071,06600,2022-01-01,0.104170 +OK,40071,06600,2023-04-01,0.107500 +OK,40071,08450,2022-01-01,0.094170 +OK,40071,08450,2023-04-01,0.097500 +OK,40071,38800,2022-01-01,0.099170 +OK,40071,38800,2023-04-01,0.102500 +OK,40071,51300,2022-01-01,0.084170 +OK,40071,51300,2022-07-01,0.094170 +OK,40071,51300,2023-04-01,0.097500 +OK,40071,59850,2022-01-01,0.092500 +OK,40071,59850,2023-04-01,0.095830 +OK,40071,74150,2022-01-01,0.099170 +OK,40071,74150,2023-04-01,0.102500 +OK,40073,,2022-01-01,0.057500 +OK,40073,12650,2022-01-01,0.097500 +OK,40073,21350,2022-01-01,0.097500 +OK,40073,33700,2022-01-01,0.097500 +OK,40073,39850,2022-01-01,0.092500 +OK,40073,44300,2022-01-01,0.097500 +OK,40073,54050,2022-01-01,0.102500 +OK,40073,58700,2022-01-01,0.107500 +OK,40075,,2022-01-01,0.050000 +OK,40075,,2023-10-01,0.060000 +OK,40075,,2024-07-01,0.075000 +OK,40075,30350,2022-01-01,0.090000 +OK,40075,30350,2023-10-01,0.100000 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+OK,40077,62550,2022-01-01,0.090000 +OK,40077,62550,2022-10-01,0.092500 +OK,40077,62550,2023-07-01,0.082500 +OK,40077,62550,2024-01-01,0.087500 +OK,40077,62550,2026-07-01,0.095000 +OK,40077,81000,2022-01-01,0.095000 +OK,40077,81000,2022-10-01,0.097500 +OK,40077,81000,2023-07-01,0.087500 +OK,40077,81000,2024-01-01,0.092500 +OK,40079,,2022-01-01,0.065000 +OK,40079,,2025-07-01,0.068000 +OK,40079,02650,2022-01-01,0.095000 +OK,40079,02650,2025-07-01,0.098000 +OK,40079,07450,2022-01-01,0.095000 +OK,40079,07450,2022-04-01,0.105000 +OK,40079,07450,2025-07-01,0.108000 +OK,40079,11300,2022-01-01,0.085000 +OK,40079,11300,2025-07-01,0.088000 +OK,40079,25400,2022-01-01,0.095000 +OK,40079,25400,2025-07-01,0.098000 +OK,40079,27150,2022-01-01,0.095000 +OK,40079,27150,2025-07-01,0.098000 +OK,40079,33400,2022-01-01,0.100000 +OK,40079,33400,2025-07-01,0.103000 +OK,40079,36150,2022-01-01,0.095000 +OK,40079,36150,2025-07-01,0.098000 +OK,40079,42150,2022-01-01,0.075000 +OK,40079,42150,2025-07-01,0.078000 +OK,40079,56900,2022-01-01,0.095000 +OK,40079,56900,2025-07-01,0.098000 +OK,40079,59750,2022-01-01,0.105000 +OK,40079,59750,2025-07-01,0.108000 +OK,40079,60350,2022-01-01,0.095000 +OK,40079,60350,2025-07-01,0.098000 +OK,40079,63600,2022-01-01,0.080000 +OK,40079,63600,2025-07-01,0.083000 +OK,40079,66550,2022-01-01,0.100000 +OK,40079,66550,2025-07-01,0.103000 +OK,40079,69350,2022-01-01,0.095000 +OK,40079,69350,2025-07-01,0.098000 +OK,40079,72250,2022-01-01,0.095000 +OK,40079,72250,2025-07-01,0.098000 +OK,40079,81750,2022-01-01,0.095000 +OK,40079,81750,2025-07-01,0.098000 +OK,40081,,2022-01-01,0.055000 +OK,40081,00700,2022-01-01,0.095000 +OK,40081,12100,2022-01-01,0.095000 +OK,40081,13500,2022-01-01,0.095000 +OK,40081,19350,2022-01-01,0.095000 +OK,40081,39150,2022-01-01,0.095000 +OK,40081,47450,2022-01-01,0.095000 +OK,40081,60500,2022-01-01,0.095000 +OK,40081,68950,2022-01-01,0.095000 +OK,40081,71000,2022-01-01,0.095000 +OK,40081,74550,2022-01-01,0.095000 +OK,40081,79900,2022-01-01,0.095000 +OK,40081,79900,2026-10-01,0.090000 +OK,40083,,2022-01-01,0.052500 +OK,40083,12650,2022-01-01,0.092500 +OK,40083,12960,2022-01-01,0.055000 +OK,40083,14500,2022-01-01,0.072500 +OK,40083,17950,2022-01-01,0.082500 +OK,40083,18250,2022-01-01,0.082500 +OK,40083,31700,2022-01-01,0.090000 +OK,40083,41550,2022-01-01,0.092500 +OK,40083,46650,2022-01-01,0.092500 +OK,40083,47800,2022-01-01,0.072500 +OK,40083,49900,2022-01-01,0.082500 +OK,40083,56050,2022-01-01,0.092500 +OK,40085,,2022-01-01,0.070000 +OK,40085,46500,2022-01-01,0.100000 +OK,40085,73200,2022-01-01,0.090000 +OK,40087,,2022-01-01,0.050000 +OK,40087,06700,2022-01-01,0.090000 +OK,40087,06700,2022-07-01,0.100000 +OK,40087,10550,2022-01-01,0.090000 +OK,40087,16200,2022-01-01,0.090000 +OK,40087,20650,2022-01-01,0.100000 +OK,40087,29850,2022-01-01,0.085000 +OK,40087,51150,2022-01-01,0.090000 +OK,40087,61150,2022-01-01,0.100000 +OK,40087,78700,2022-01-01,0.090000 +OK,40087,78700,2025-07-01,0.100000 +OK,40087,79300,2022-01-01,0.085000 +OK,40089,,2022-01-01,0.062500 +OK,40089,09100,2022-01-01,0.092500 +OK,40089,09100,2024-10-01,0.102500 +OK,40089,28700,2022-01-01,0.092500 +OK,40089,33150,2022-01-01,0.097500 +OK,40089,35030,2022-01-01,0.062500 +OK,40089,35030,2023-07-01,0.092500 +OK,40089,36750,2022-01-01,0.092500 +OK,40089,36750,2022-07-01,0.102500 +OK,40089,48600,2022-01-01,0.092500 +OK,40089,68250,2022-01-01,0.062500 +OK,40089,68250,2024-04-01,0.067500 +OK,40089,76650,2022-01-01,0.092500 +OK,40089,82200,2022-01-01,0.092500 +OK,40091,,2022-01-01,0.065000 +OK,40091,13650,2022-01-01,0.105000 +OK,40091,24650,2022-01-01,0.100000 +OK,40091,32350,2022-01-01,0.105000 +OK,40091,62950,2022-01-01,0.105000 +OK,40093,,2022-01-01,0.062500 +OK,40093,,2025-01-01,0.059060 +OK,40093,01950,2022-01-01,0.092500 +OK,40093,01950,2025-01-01,0.089060 +OK,40093,15300,2022-01-01,0.092500 +OK,40093,15300,2023-07-01,0.112500 +OK,40093,15300,2025-01-01,0.109060 +OK,40093,25100,2022-01-01,0.102500 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/dev/null +++ b/policyengine_us/data/local_sales_tax/state_rates.csv @@ -0,0 +1,22 @@ +state_code,effective_from,rate +AR,2022-01-01,0.065000 +GA,2022-01-01,0.040000 +IA,2022-01-01,0.060000 +KS,2022-01-01,0.065000 +MN,2022-01-01,0.068750 +NC,2022-01-01,0.047500 +ND,2022-01-01,0.050000 +NE,2022-01-01,0.055000 +NY,2022-01-01,0.040000 +OH,2022-01-01,0.057500 +OK,2022-01-01,0.045000 +SD,2022-01-01,0.045000 +SD,2023-07-01,0.042000 +TN,2022-01-01,0.070000 +UT,2022-01-01,0.048500 +VA,2022-01-01,0.043000 +VT,2022-01-01,0.060000 +WA,2022-01-01,0.065000 +WI,2022-01-01,0.050000 +WV,2022-01-01,0.060000 +WY,2022-01-01,0.040000 diff --git a/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/county/a.yaml b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/county/a.yaml new file mode 100644 index 00000000000..776d0772574 --- /dev/null +++ b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/county/a.yaml @@ -0,0 +1,123 @@ +description: The IRS has residents of these counties use Optional Local Sales Tax Table A. +metadata: + unit: list + period: year + label: Counties using Optional Local Sales Tax Table A + reference: + - title: 2022 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2022.pdf#page=17 + - title: 2023 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2023.pdf#page=17 + - title: 2024 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2024.pdf#page=16 + - title: 2025 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2025.pdf#page=18 +# Counties (and Louisiana parishes and Alaska boroughs) that the IRS selector +# names for this table, by 2020 Census county FIPS code. The 2025 selector +# names the same localities with the same tables as the 2024 selector, so +# the 2024 value applies to 2025. A place named in another row takes +# precedence (place lists), as in "Dekalb County (excluding Atlanta)". +# New York City's five counties (Bronx, Kings, New York, Queens and +# Richmond) lie wholly within the city, which the selector names +# ("Cities: New York"), so they are listed as Table A counties. +values: + 2022-01-01: + - "08001" # Adams County, CO + - "08013" # Boulder County, CO + - "08041" # El Paso County, CO + - "08069" # Larimer County, CO + - "08101" # Pueblo County, CO + - "36005" # Bronx County, NY + - "36013" # Chautauqua County, NY + - "36017" # Chenango County, NY + - "36021" # Columbia County, NY + - "36025" # Delaware County, NY + - "36027" # Dutchess County, NY + - "36039" # Greene County, NY + - "36041" # Hamilton County, NY + - "36047" # Kings County, NY + - "36061" # New York County, NY + - "36081" # Queens County, NY + - "36085" # Richmond County, NY + - "36107" # Tioga County, NY + - "45003" # Aiken County, SC + - "45007" # Anderson County, SC + - "45047" # Greenwood County, SC + - "45051" # Horry County, SC + - "45063" # Lexington County, SC + - "45071" # Newberry County, SC + - "45075" # Orangeburg County, SC + - "45083" # Spartanburg County, SC + - "45091" # York County, SC + 2023-01-01: + - "08001" # Adams County, CO + - "08005" # Arapahoe County, CO + - "08013" # Boulder County, CO + - "08041" # El Paso County, CO + - "08069" # Larimer County, CO + - "08101" # Pueblo County, CO + - "36005" # Bronx County, NY + - "36013" # Chautauqua County, NY + - "36017" # Chenango County, NY + - "36021" # Columbia County, NY + - "36025" # Delaware County, NY + - "36027" # Dutchess County, NY + - "36039" # Greene County, NY + - "36041" # Hamilton County, NY + - "36047" # Kings County, NY + - "36061" # New York County, NY + - "36081" # Queens County, NY + - "36085" # Richmond County, NY + - "36107" # Tioga County, NY + - "45003" # Aiken County, SC + - "45007" # Anderson County, SC + - "45047" # Greenwood County, SC + - "45051" # Horry County, SC + - "45063" # Lexington County, SC + - "45071" # Newberry County, SC + - "45075" # Orangeburg County, SC + - "45083" # Spartanburg County, SC + - "45091" # York County, SC + 2024-01-01: + - "08001" # Adams County, CO + - "08013" # Boulder County, CO + - "08041" # El Paso County, CO + - "08069" # Larimer County, CO + - "08101" # Pueblo County, CO + - "13089" # DeKalb County, GA + - "36005" # Bronx County, NY + - "36013" # Chautauqua County, NY + - "36017" # Chenango County, NY + - "36021" # Columbia County, NY + - "36025" # Delaware County, NY + - "36027" # Dutchess County, NY + - "36039" # Greene County, NY + - "36041" # Hamilton County, NY + - "36047" # Kings County, NY + - "36061" # New York County, NY + - "36081" # Queens County, NY + - "36085" # Richmond County, NY + - "36107" # Tioga County, NY + - "45005" # Allendale County, SC + - "45009" # Bamberg County, SC + - "45011" # Barnwell County, SC + - "45017" # Calhoun County, SC + - "45019" # Charleston County, SC + - "45021" # Cherokee County, SC + - "45023" # Chester County, SC + - "45025" # Chesterfield County, SC + - "45029" # Colleton County, SC + - "45031" # Darlington County, SC + - "45033" # Dillon County, SC + - "45037" # Edgefield County, SC + - "45041" # Florence County, SC + - "45053" # Jasper County, SC + - "45055" # Kershaw County, SC + - "45057" # Lancaster County, SC + - "45059" # Laurens County, SC + - "45061" # Lee County, SC + - "45065" # McCormick County, SC + - "45067" # Marion County, SC + - "45069" # Marlboro County, SC + - "45081" # Saluda County, SC + - "45089" # Williamsburg County, SC diff --git a/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/county/b.yaml b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/county/b.yaml new file mode 100644 index 00000000000..c65b8148fcd --- /dev/null +++ b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/county/b.yaml @@ -0,0 +1,247 @@ +description: The IRS has residents of these counties use Optional Local Sales Tax Table B. +metadata: + unit: list + period: year + label: Counties using Optional Local Sales Tax Table B + reference: + - title: 2022 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2022.pdf#page=17 + - title: 2023 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2023.pdf#page=17 + - title: 2024 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2024.pdf#page=16 + - title: 2025 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2025.pdf#page=18 +# Counties (and Louisiana parishes and Alaska boroughs) that the IRS selector +# names for this table, by 2020 Census county FIPS code. The 2025 selector +# names the same localities with the same tables as the 2024 selector, so +# the 2024 value applies to 2025. A place named in another row takes +# precedence (place lists), as in "Dekalb County (excluding Atlanta)". +values: + 2022-01-01: + - "08005" # Arapahoe County, CO + - "08059" # Jefferson County, CO + - "13089" # DeKalb County, GA + - "22033" # East Baton Rouge Parish, LA + - "36001" # Albany County, NY + - "36003" # Allegany County, NY + - "36007" # Broome County, NY + - "36009" # Cattaraugus County, NY + - "36011" # Cayuga County, NY + - "36015" # Chemung County, NY + - "36019" # Clinton County, NY + - "36023" # Cortland County, NY + - "36029" # Erie County, NY + - "36031" # Essex County, NY + - "36033" # Franklin County, NY + - "36035" # Fulton County, NY + - "36037" # Genesee County, NY + - "36043" # Herkimer County, NY + - "36045" # Jefferson County, NY + - "36049" # Lewis County, NY + - "36051" # Livingston County, NY + - "36053" # Madison County, NY + - "36055" # Monroe County, NY + - "36057" # Montgomery County, NY + - "36059" # Nassau County, NY + - "36063" # Niagara County, NY + - "36065" # Oneida County, NY + - "36067" # Onondaga County, NY + - "36069" # Ontario County, NY + - "36071" # Orange County, NY + - "36073" # Orleans County, NY + - "36075" # Oswego County, NY + - "36077" # Otsego County, NY + - "36079" # Putnam County, NY + - "36083" # Rensselaer County, NY + - "36087" # Rockland County, NY + - "36089" # St. Lawrence County, NY + - "36091" # Saratoga County, NY + - "36093" # Schenectady County, NY + - "36095" # Schoharie County, NY + - "36097" # Schuyler County, NY + - "36099" # Seneca County, NY + - "36101" # Steuben County, NY + - "36103" # Suffolk County, NY + - "36105" # Sullivan County, NY + - "36109" # Tompkins County, NY + - "36111" # Ulster County, NY + - "36113" # Warren County, NY + - "36115" # Washington County, NY + - "36117" # Wayne County, NY + - "36119" # Westchester County, NY + - "36121" # Wyoming County, NY + - "36123" # Yates County, NY + - "45005" # Allendale County, SC + - "45009" # Bamberg County, SC + - "45011" # Barnwell County, SC + - "45017" # Calhoun County, SC + - "45019" # Charleston County, SC + - "45021" # Cherokee County, SC + - "45023" # Chester County, SC + - "45025" # Chesterfield County, SC + - "45029" # Colleton County, SC + - "45031" # Darlington County, SC + - "45033" # Dillon County, SC + - "45037" # Edgefield County, SC + - "45041" # Florence County, SC + - "45053" # Jasper County, SC + - "45055" # Kershaw County, SC + - "45057" # Lancaster County, SC + - "45059" # Laurens County, SC + - "45061" # Lee County, SC + - "45065" # McCormick County, SC + - "45067" # Marion County, SC + - "45069" # Marlboro County, SC + - "45081" # Saluda County, SC + - "45085" # Sumter County, SC + - "45089" # Williamsburg County, SC + 2023-01-01: + - "08059" # Jefferson County, CO + - "13089" # DeKalb County, GA + - "22033" # East Baton Rouge Parish, LA + - "36001" # Albany County, NY + - "36003" # Allegany County, NY + - "36007" # Broome County, NY + - "36009" # Cattaraugus County, NY + - "36011" # Cayuga County, NY + - "36015" # Chemung County, NY + - "36019" # Clinton County, NY + - "36023" # Cortland County, NY + - "36029" # Erie County, NY + - "36031" # Essex County, NY + - "36033" # Franklin County, NY + - "36035" # Fulton County, NY + - "36037" # Genesee County, NY + - "36043" # Herkimer County, NY + - "36045" # Jefferson County, NY + - "36049" # Lewis County, NY + - "36051" # Livingston County, NY + - "36053" # Madison County, NY + - "36055" # Monroe County, NY + - "36057" # Montgomery County, NY + - "36059" # Nassau County, NY + - "36063" # Niagara County, NY + - "36065" # Oneida County, NY + - "36067" # Onondaga County, NY + - "36069" # Ontario County, NY + - "36071" # Orange County, NY + - "36073" # Orleans County, NY + - "36075" # Oswego County, NY + - "36077" # Otsego County, NY + - "36079" # Putnam County, NY + - "36083" # Rensselaer County, NY + - "36087" # Rockland County, NY + - "36089" # St. Lawrence County, NY + - "36091" # Saratoga County, NY + - "36093" # Schenectady County, NY + - "36095" # Schoharie County, NY + - "36097" # Schuyler County, NY + - "36099" # Seneca County, NY + - "36101" # Steuben County, NY + - "36103" # Suffolk County, NY + - "36105" # Sullivan County, NY + - "36109" # Tompkins County, NY + - "36111" # Ulster County, NY + - "36113" # Warren County, NY + - "36115" # Washington County, NY + - "36117" # Wayne County, NY + - "36119" # Westchester County, NY + - "36121" # Wyoming County, NY + - "36123" # Yates County, NY + - "45005" # Allendale County, SC + - "45009" # Bamberg County, SC + - "45011" # Barnwell County, SC + - "45015" # Berkeley County, SC + - "45017" # Calhoun County, SC + - "45019" # Charleston County, SC + - "45021" # Cherokee County, SC + - "45023" # Chester County, SC + - "45025" # Chesterfield County, SC + - "45029" # Colleton County, SC + - "45031" # Darlington County, SC + - "45033" # Dillon County, SC + - "45037" # Edgefield County, SC + - "45041" # Florence County, SC + - "45053" # Jasper County, SC + - "45055" # Kershaw County, SC + - "45057" # Lancaster County, SC + - "45059" # Laurens County, SC + - "45061" # Lee County, SC + - "45065" # McCormick County, SC + - "45067" # Marion County, SC + - "45069" # Marlboro County, SC + - "45081" # Saluda County, SC + - "45085" # Sumter County, SC + - "45089" # Williamsburg County, SC + 2024-01-01: + - "08005" # Arapahoe County, CO + - "08059" # Jefferson County, CO + - "22033" # East Baton Rouge Parish, LA + - "36001" # Albany County, NY + - "36003" # Allegany County, NY + - "36007" # Broome County, NY + - "36009" # Cattaraugus County, NY + - "36011" # Cayuga County, NY + - "36015" # Chemung County, NY + - "36019" # Clinton County, NY + - "36023" # Cortland County, NY + - "36029" # Erie County, NY + - "36031" # Essex County, NY + - "36033" # Franklin County, NY + - "36035" # Fulton County, NY + - "36037" # Genesee County, NY + - "36043" # Herkimer County, NY + - "36045" # Jefferson County, NY + - "36049" # Lewis County, NY + - "36051" # Livingston County, NY + - "36053" # Madison County, NY + - "36055" # Monroe County, NY + - "36057" # Montgomery County, NY + - "36059" # Nassau County, NY + - "36063" # Niagara County, NY + - "36065" # Oneida County, NY + - "36067" # Onondaga County, NY + - "36069" # Ontario County, NY + - "36071" # Orange County, NY + - "36073" # Orleans County, NY + - "36075" # Oswego County, NY + - "36077" # Otsego County, NY + - "36079" # Putnam County, NY + - "36083" # Rensselaer County, NY + - "36087" # Rockland County, NY + - "36089" # St. Lawrence County, NY + - "36091" # Saratoga County, NY + - "36093" # Schenectady County, NY + - "36095" # Schoharie County, NY + - "36097" # Schuyler County, NY + - "36099" # Seneca County, NY + - "36101" # Steuben County, NY + - "36103" # Suffolk County, NY + - "36105" # Sullivan County, NY + - "36109" # Tompkins County, NY + - "36111" # Ulster County, NY + - "36113" # Warren County, NY + - "36115" # Washington County, NY + - "36117" # Wayne County, NY + - "36119" # Westchester County, NY + - "36121" # Wyoming County, NY + - "36123" # Yates County, NY + - "45001" # Abbeville County, SC + - "45003" # Aiken County, SC + - "45007" # Anderson County, SC + - "45015" # Berkeley County, SC + - "45027" # Clarendon County, SC + - "45035" # Dorchester County, SC + - "45039" # Fairfield County, SC + - "45047" # Greenwood County, SC + - "45049" # Hampton County, SC + - "45051" # Horry County, SC + - "45063" # Lexington County, SC + - "45071" # Newberry County, SC + - "45075" # Orangeburg County, SC + - "45077" # Pickens County, SC + - "45079" # Richland County, SC + - "45083" # Spartanburg County, SC + - "45087" # Union County, SC + - "45091" # York County, SC diff --git a/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/county/c.yaml b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/county/c.yaml new file mode 100644 index 00000000000..5244bbbb6e9 --- /dev/null +++ b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/county/c.yaml @@ -0,0 +1,98 @@ +description: The IRS has residents of these counties use Optional Local Sales Tax Table C. +metadata: + unit: list + period: year + label: Counties using Optional Local Sales Tax Table C + reference: + - title: 2022 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2022.pdf#page=17 + - title: 2023 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2023.pdf#page=17 + - title: 2024 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2024.pdf#page=16 + - title: 2025 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2025.pdf#page=18 +# Counties (and Louisiana parishes and Alaska boroughs) that the IRS selector +# names for this table, by 2020 Census county FIPS code. The 2025 selector +# names the same localities with the same tables as the 2024 selector, so +# the 2024 value applies to 2025. A place named in another row takes +# precedence (place lists), as in "Dekalb County (excluding Atlanta)". +values: + 2022-01-01: + - "02110" # Juneau City and Borough, AK + - "02220" # Sitka City and Borough, AK + - "22005" # Ascension Parish, LA + - "22015" # Bossier Parish, LA + - "22017" # Caddo Parish, LA + - "22019" # Calcasieu Parish, LA + - "22045" # Iberia Parish, LA + - "22051" # Jefferson Parish, LA + - "22055" # Lafayette Parish, LA + - "22057" # Lafourche Parish, LA + - "22063" # Livingston Parish, LA + - "22071" # Orleans Parish, LA + - "22073" # Ouachita Parish, LA + - "22079" # Rapides Parish, LA + - "22087" # St. Bernard Parish, LA + - "22097" # St. Landry Parish, LA + - "22103" # St. Tammany Parish, LA + - "22105" # Tangipahoa Parish, LA + - "22109" # Terrebonne Parish, LA + - "45001" # Abbeville County, SC + - "45015" # Berkeley County, SC + - "45027" # Clarendon County, SC + - "45035" # Dorchester County, SC + - "45039" # Fairfield County, SC + - "45049" # Hampton County, SC + - "45077" # Pickens County, SC + - "45079" # Richland County, SC + - "45087" # Union County, SC + 2023-01-01: + - "02110" # Juneau City and Borough, AK + - "02220" # Sitka City and Borough, AK + - "22005" # Ascension Parish, LA + - "22015" # Bossier Parish, LA + - "22017" # Caddo Parish, LA + - "22019" # Calcasieu Parish, LA + - "22045" # Iberia Parish, LA + - "22051" # Jefferson Parish, LA + - "22055" # Lafayette Parish, LA + - "22057" # Lafourche Parish, LA + - "22063" # Livingston Parish, LA + - "22071" # Orleans Parish, LA + - "22073" # Ouachita Parish, LA + - "22079" # Rapides Parish, LA + - "22087" # St. Bernard Parish, LA + - "22097" # St. Landry Parish, LA + - "22103" # St. Tammany Parish, LA + - "22105" # Tangipahoa Parish, LA + - "22109" # Terrebonne Parish, LA + - "45001" # Abbeville County, SC + - "45027" # Clarendon County, SC + - "45035" # Dorchester County, SC + - "45039" # Fairfield County, SC + - "45049" # Hampton County, SC + - "45077" # Pickens County, SC + - "45079" # Richland County, SC + - "45087" # Union County, SC + 2024-01-01: + - "02110" # Juneau City and Borough, AK + - "02220" # Sitka City and Borough, AK + - "22005" # Ascension Parish, LA + - "22015" # Bossier Parish, LA + - "22017" # Caddo Parish, LA + - "22019" # Calcasieu Parish, LA + - "22045" # Iberia Parish, LA + - "22051" # Jefferson Parish, LA + - "22055" # Lafayette Parish, LA + - "22057" # Lafourche Parish, LA + - "22063" # Livingston Parish, LA + - "22071" # Orleans Parish, LA + - "22073" # Ouachita Parish, LA + - "22079" # Rapides Parish, LA + - "22087" # St. Bernard Parish, LA + - "22097" # St. Landry Parish, LA + - "22103" # St. Tammany Parish, LA + - "22105" # Tangipahoa Parish, LA + - "22109" # Terrebonne Parish, LA + - "45085" # Sumter County, SC diff --git a/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/county/d.yaml b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/county/d.yaml new file mode 100644 index 00000000000..a17d06d166c --- /dev/null +++ b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/county/d.yaml @@ -0,0 +1,23 @@ +description: The IRS has residents of these counties use Optional Local Sales Tax Table D. +metadata: + unit: list + period: year + label: Counties using Optional Local Sales Tax Table D + reference: + - title: 2022 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2022.pdf#page=17 + - title: 2023 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2023.pdf#page=17 + - title: 2024 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2024.pdf#page=16 + - title: 2025 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2025.pdf#page=18 +# Counties (and Louisiana parishes and Alaska boroughs) that the IRS selector +# names for this table, by 2020 Census county FIPS code. The 2025 selector +# names the same localities with the same tables as the 2024 selector, so +# the 2024 value applies to 2025. A place named in another row takes +# precedence (place lists), as in "Dekalb County (excluding Atlanta)". +values: + 2022-01-01: [] + 2023-01-01: [] + 2024-01-01: [] diff --git a/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/default_table/a.yaml b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/default_table/a.yaml new file mode 100644 index 00000000000..7d9a220bf12 --- /dev/null +++ b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/default_table/a.yaml @@ -0,0 +1,33 @@ +description: The IRS has residents of these states use Optional Local Sales Tax Table A unless the selector names their city or county. +metadata: + unit: list + period: year + label: States defaulting to Optional Local Sales Tax Table A + reference: + - title: 2022 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2022.pdf#page=17 + - title: 2023 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2023.pdf#page=17 + - title: 2024 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2024.pdf#page=16 + - title: 2025 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2025.pdf#page=18 +# Each state's default is the table in the selector row for "Any locality that +# imposes a local sales tax" or "... or any other locality that imposes a +# local sales tax". Residents of the localities the IRS names in other rows +# use those rows' tables (the county and place lists). +# Mississippi has no other-locality row; see none.yaml. +values: + 2022-01-01: + - CO + - IL + - UT + 2023-01-01: + - CO + - IL + - UT + 2024-01-01: + - CO + - IL + - LA + - VA diff --git a/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/default_table/b.yaml b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/default_table/b.yaml new file mode 100644 index 00000000000..9d98c02b054 --- /dev/null +++ b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/default_table/b.yaml @@ -0,0 +1,41 @@ +description: The IRS has residents of these states use Optional Local Sales Tax Table B unless the selector names their city or county. +metadata: + unit: list + period: year + label: States defaulting to Optional Local Sales Tax Table B + reference: + - title: 2022 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2022.pdf#page=17 + - title: 2023 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2023.pdf#page=17 + - title: 2024 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2024.pdf#page=16 + - title: 2025 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2025.pdf#page=18 +# Each state's default is the table in the selector row for "Any locality that +# imposes a local sales tax" or "... or any other locality that imposes a +# local sales tax". Residents of the localities the IRS names in other rows +# use those rows' tables (the county and place lists). +values: + 2022-01-01: + - AZ + - NC + 2023-01-01: + - AL + - AZ + - KS + - MO + - NC + - TN + - VA + 2024-01-01: + - AL + - AR + - AZ + - GA + - KS + - MO + - NC + - SC + - TN + - UT diff --git a/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/default_table/c.yaml b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/default_table/c.yaml new file mode 100644 index 00000000000..2892d155c2c --- /dev/null +++ b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/default_table/c.yaml @@ -0,0 +1,37 @@ +description: The IRS has residents of these states use Optional Local Sales Tax Table C unless the selector names their city or county. +metadata: + unit: list + period: year + label: States defaulting to Optional Local Sales Tax Table C + reference: + - title: 2022 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2022.pdf#page=17 + - title: 2023 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2023.pdf#page=17 + - title: 2024 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2024.pdf#page=16 + - title: 2025 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2025.pdf#page=18 +# Each state's default is the table in the selector row for "Any locality that +# imposes a local sales tax" or "... or any other locality that imposes a +# local sales tax". Residents of the localities the IRS names in other rows +# use those rows' tables (the county and place lists). +# Mississippi has no other-locality row; see none.yaml. +values: + 2022-01-01: + - AK + - AR + - GA + - LA + - MO + - SC + - TN + - VA + 2023-01-01: + - AK + - AR + - GA + - LA + - SC + 2024-01-01: + - AK diff --git a/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/default_table/d.yaml b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/default_table/d.yaml new file mode 100644 index 00000000000..7ad2a580f87 --- /dev/null +++ b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/default_table/d.yaml @@ -0,0 +1,28 @@ +description: The IRS has residents of these states use Optional Local Sales Tax Table D unless the selector names their city or county. +metadata: + unit: list + period: year + label: States defaulting to Optional Local Sales Tax Table D + reference: + - title: 2022 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2022.pdf#page=17 + - title: 2023 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2023.pdf#page=17 + - title: 2024 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2024.pdf#page=16 + - title: 2025 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2025.pdf#page=18 +# Each state's default is the table in the selector row for "Any locality that +# imposes a local sales tax" or "... or any other locality that imposes a +# local sales tax". Residents of the localities the IRS names in other rows +# use those rows' tables (the county and place lists). +# New York's "Any other locality that imposes a local sales tax" row names +# Table D, with the note "* Note: Local Table D is just 25% of the NY +# State table." +values: + 2022-01-01: + - NY + 2023-01-01: + - NY + 2024-01-01: + - NY diff --git a/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/default_table/none.yaml b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/default_table/none.yaml new file mode 100644 index 00000000000..0e9ec9e0bac --- /dev/null +++ b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/default_table/none.yaml @@ -0,0 +1,21 @@ +description: The IRS provides no Optional Local Sales Tax Table for residents of these states unless the selector names their city. +metadata: + unit: list + period: year + label: States without a default Optional Local Sales Tax Table + reference: + - title: 2022 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2022.pdf#page=17 + - title: 2023 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2023.pdf#page=17 + - title: 2024 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2024.pdf#page=16 + - title: 2025 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2025.pdf#page=18 +# Mississippi lists only Jackson and Tupelo. Other localities enter zero on +# worksheet line 2 and use the ratio method: "If there is no table for your +# locality, the table amount is considered to be zero" (2025 Instructions for +# Schedule A, PDF p. 5). +values: + 2022-01-01: + - MS diff --git a/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/place/a.yaml b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/place/a.yaml new file mode 100644 index 00000000000..faf3636040e --- /dev/null +++ b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/place/a.yaml @@ -0,0 +1,82 @@ +description: The IRS has residents of these cities use Optional Local Sales Tax Table A. +metadata: + unit: list + period: year + label: Places using Optional Local Sales Tax Table A + reference: + - title: 2022 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2022.pdf#page=17 + - title: 2023 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2023.pdf#page=17 + - title: 2024 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2024.pdf#page=16 + - title: 2025 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2025.pdf#page=18 +# Cities that the IRS selector names for this table, by 2020 Census place +# GEOID (state FIPS code and place code). The 2025 selector names the same +# localities with the same tables as the 2024 selector, so the 2024 value +# applies to 2025. A place's row takes precedence over its county's row. +values: + 2022-01-01: + - "0812815" # Centennial city, CO + - "0816000" # Colorado Springs city, CO + - "0820000" # Denver city, CO + - "0862000" # Pueblo city, CO + - "1702154" # Arlington Heights village, IL + - "1706613" # Bloomington city, IL + - "1712385" # Champaign city, IL + - "1714000" # Chicago city, IL + - "1714351" # Cicero town, IL + - "1718823" # Decatur city, IL + - "1724582" # Evanston city, IL + - "1757225" # Palatine village, IL + - "1759000" # Peoria city, IL + - "1768003" # Schaumburg village, IL + - "1770122" # Skokie village, IL + - "1772000" # Springfield city, IL + - "2836000" # Jackson city, MS + - "3651000" # New York city, NY + - "3653979" # Norwich city, NY + - "4549075" # Myrtle Beach city, SC + 2023-01-01: + - "0804000" # Aurora city, CO + - "0812815" # Centennial city, CO + - "0816000" # Colorado Springs city, CO + - "0820000" # Denver city, CO + - "0862000" # Pueblo city, CO + - "1702154" # Arlington Heights village, IL + - "1706613" # Bloomington city, IL + - "1712385" # Champaign city, IL + - "1714000" # Chicago city, IL + - "1714351" # Cicero town, IL + - "1718823" # Decatur city, IL + - "1724582" # Evanston city, IL + - "1757225" # Palatine village, IL + - "1759000" # Peoria city, IL + - "1768003" # Schaumburg village, IL + - "1770122" # Skokie village, IL + - "1772000" # Springfield city, IL + - "2836000" # Jackson city, MS + - "3651000" # New York city, NY + - "3653979" # Norwich city, NY + - "4549075" # Myrtle Beach city, SC + 2024-01-01: + - "0812815" # Centennial city, CO + - "0816000" # Colorado Springs city, CO + - "0820000" # Denver city, CO + - "0862000" # Pueblo city, CO + - "1702154" # Arlington Heights village, IL + - "1706613" # Bloomington city, IL + - "1712385" # Champaign city, IL + - "1714000" # Chicago city, IL + - "1714351" # Cicero town, IL + - "1718823" # Decatur city, IL + - "1724582" # Evanston city, IL + - "1757225" # Palatine village, IL + - "1759000" # Peoria city, IL + - "1768003" # Schaumburg village, IL + - "1770122" # Skokie village, IL + - "1772000" # Springfield city, IL + - "2874840" # Tupelo city, MS + - "3651000" # New York city, NY + - "3653979" # Norwich city, NY diff --git a/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/place/b.yaml b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/place/b.yaml new file mode 100644 index 00000000000..b4e46bc85fd --- /dev/null +++ b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/place/b.yaml @@ -0,0 +1,141 @@ +description: The IRS has residents of these cities use Optional Local Sales Tax Table B. +metadata: + unit: list + period: year + label: Places using Optional Local Sales Tax Table B + reference: + - title: 2022 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2022.pdf#page=17 + - title: 2023 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2023.pdf#page=17 + - title: 2024 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2024.pdf#page=16 + - title: 2025 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2025.pdf#page=18 +# Cities that the IRS selector names for this table, by 2020 Census place +# GEOID (state FIPS code and place code). The 2025 selector names the same +# localities with the same tables as the 2024 selector, so the 2024 value +# applies to 2025. A place's row takes precedence over its county's row. +values: + 2022-01-01: + - "0412000" # Chandler city, AZ + - "0427400" # Gilbert town, AZ + - "0427820" # Glendale city, AZ + - "0446000" # Mesa city, AZ + - "0454050" # Peoria city, AZ + - "0455000" # Phoenix city, AZ + - "0465000" # Scottsdale city, AZ + - "0477000" # Tucson city, AZ + - "0485540" # Yuma city, AZ + - "0803455" # Arvada city, CO + - "0804000" # Aurora city, CO + - "0807850" # Boulder city, CO + - "0827425" # Fort Collins city, CO + - "0832155" # Greeley city, CO + - "0843000" # Lakewood city, CO + - "0845970" # Longmont city, CO + - "0877290" # Thornton city, CO + - "0883835" # Westminster city, CO + - "1703012" # Aurora city, IL + - "1723074" # Elgin city, IL + - "1738570" # Joliet city, IL + - "1779293" # Waukegan city, IL + - "3603078" # Auburn city, NY + - "3629333" # Glens Falls city, NY + - "3629443" # Gloversville city, NY + - "3638077" # Ithaca city, NY + - "3638781" # Johnstown city, NY + - "3649121" # Mount Vernon city, NY + - "3650617" # New Rochelle city, NY + - "3654485" # Ogdensburg city, NY + - "3654716" # Olean city, NY + - "3654837" # Oneida city, NY + - "3655574" # Oswego city, NY + - "3663418" # Rome city, NY + - "3664749" # Salamanca city, NY + - "3665255" # Saratoga Springs city, NY + - "3676540" # Utica city, NY + - "3681677" # White Plains city, NY + - "3684000" # Yonkers city, NY + 2023-01-01: + - "0412000" # Chandler city, AZ + - "0427400" # Gilbert town, AZ + - "0427820" # Glendale city, AZ + - "0446000" # Mesa city, AZ + - "0454050" # Peoria city, AZ + - "0455000" # Phoenix city, AZ + - "0465000" # Scottsdale city, AZ + - "0477000" # Tucson city, AZ + - "0485540" # Yuma city, AZ + - "0803455" # Arvada city, CO + - "0807850" # Boulder city, CO + - "0827425" # Fort Collins city, CO + - "0832155" # Greeley city, CO + - "0843000" # Lakewood city, CO + - "0845970" # Longmont city, CO + - "0877290" # Thornton city, CO + - "0883835" # Westminster city, CO + - "1703012" # Aurora city, IL + - "1723074" # Elgin city, IL + - "1738570" # Joliet city, IL + - "1779293" # Waukegan city, IL + - "3603078" # Auburn city, NY + - "3629333" # Glens Falls city, NY + - "3629443" # Gloversville city, NY + - "3638077" # Ithaca city, NY + - "3638781" # Johnstown city, NY + - "3649121" # Mount Vernon city, NY + - "3650617" # New Rochelle city, NY + - "3654485" # Ogdensburg city, NY + - "3654716" # Olean city, NY + - "3654837" # Oneida city, NY + - "3655574" # Oswego city, NY + - "3663418" # Rome city, NY + - "3664749" # Salamanca city, NY + - "3665255" # Saratoga Springs city, NY + - "3676540" # Utica city, NY + - "3681677" # White Plains city, NY + - "3684000" # Yonkers city, NY + 2024-01-01: + - "0412000" # Chandler city, AZ + - "0427400" # Gilbert town, AZ + - "0427820" # Glendale city, AZ + - "0446000" # Mesa city, AZ + - "0454050" # Peoria city, AZ + - "0455000" # Phoenix city, AZ + - "0465000" # Scottsdale city, AZ + - "0473000" # Tempe city, AZ + - "0477000" # Tucson city, AZ + - "0485540" # Yuma city, AZ + - "0803455" # Arvada city, CO + - "0804000" # Aurora city, CO + - "0807850" # Boulder city, CO + - "0827425" # Fort Collins city, CO + - "0832155" # Greeley city, CO + - "0843000" # Lakewood city, CO + - "0845970" # Longmont city, CO + - "0877290" # Thornton city, CO + - "0883835" # Westminster city, CO + - "1304000" # Atlanta city, GA + - "1703012" # Aurora city, IL + - "1723074" # Elgin city, IL + - "1738570" # Joliet city, IL + - "1779293" # Waukegan city, IL + - "3603078" # Auburn city, NY + - "3629333" # Glens Falls city, NY + - "3629443" # Gloversville city, NY + - "3638077" # Ithaca city, NY + - "3638781" # Johnstown city, NY + - "3649121" # Mount Vernon city, NY + - "3650617" # New Rochelle city, NY + - "3654485" # Ogdensburg city, NY + - "3654716" # Olean city, NY + - "3654837" # Oneida city, NY + - "3655574" # Oswego city, NY + - "3663418" # Rome city, NY + - "3664749" # Salamanca city, NY + - "3665255" # Saratoga Springs city, NY + - "3676540" # Utica city, NY + - "3681677" # White Plains city, NY + - "3684000" # Yonkers city, NY + - "4549075" # Myrtle Beach city, SC diff --git a/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/place/c.yaml b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/place/c.yaml new file mode 100644 index 00000000000..d88445b6654 --- /dev/null +++ b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/place/c.yaml @@ -0,0 +1,44 @@ +description: The IRS has residents of these cities use Optional Local Sales Tax Table C. +metadata: + unit: list + period: year + label: Places using Optional Local Sales Tax Table C + reference: + - title: 2022 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2022.pdf#page=17 + - title: 2023 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2023.pdf#page=17 + - title: 2024 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2024.pdf#page=16 + - title: 2025 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2025.pdf#page=18 +# Cities that the IRS selector names for this table, by 2020 Census place +# GEOID (state FIPS code and place code). The 2025 selector names the same +# localities with the same tables as the 2024 selector, so the 2024 value +# applies to 2025. A place's row takes precedence over its county's row. +# Georgia: the selector's "Dekalb County (excluding Atlanta)" row leaves +# Atlanta with the state's "any other locality" table, listed here and in +# place/b.yaml for 2024 and 2025. +values: + 2022-01-01: + - "0238420" # Kenai city, AK + - "0238970" # Ketchikan city, AK + - "0240950" # Kodiak city, AK + - "0283080" # Wasilla city, AK + - "0473000" # Tempe city, AZ + - "1304000" # Atlanta city, GA + - "2874840" # Tupelo city, MS + 2023-01-01: + - "0238420" # Kenai city, AK + - "0238970" # Ketchikan city, AK + - "0240950" # Kodiak city, AK + - "0283080" # Wasilla city, AK + - "0473000" # Tempe city, AZ + - "1304000" # Atlanta city, GA + - "2874840" # Tupelo city, MS + 2024-01-01: + - "0238420" # Kenai city, AK + - "0238970" # Ketchikan city, AK + - "0240950" # Kodiak city, AK + - "0283080" # Wasilla city, AK + - "2836000" # Jackson city, MS diff --git a/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/place/d.yaml b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/place/d.yaml new file mode 100644 index 00000000000..1279c74dc9a --- /dev/null +++ b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/place/d.yaml @@ -0,0 +1,22 @@ +description: The IRS has residents of these cities use Optional Local Sales Tax Table D. +metadata: + unit: list + period: year + label: Places using Optional Local Sales Tax Table D + reference: + - title: 2022 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2022.pdf#page=17 + - title: 2023 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2023.pdf#page=17 + - title: 2024 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2024.pdf#page=16 + - title: 2025 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2025.pdf#page=18 +# Cities that the IRS selector names for this table, by 2020 Census place +# GEOID (state FIPS code and place code). The 2025 selector names the same +# localities with the same tables as the 2024 selector, so the 2024 value +# applies to 2025. A place's row takes precedence over its county's row. +values: + 2022-01-01: [] + 2023-01-01: [] + 2024-01-01: [] diff --git a/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/states.yaml b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/states.yaml new file mode 100644 index 00000000000..092d16fbf41 --- /dev/null +++ b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/states.yaml @@ -0,0 +1,59 @@ +description: The IRS has residents of these states enter base local general sales taxes from the Optional Local Sales Tax Tables on line 2 of the sales tax deduction worksheet. +metadata: + unit: list + period: year + label: States that use the Optional Local Sales Tax Tables + reference: + - title: 2022 Instructions for Schedule A (Form 1040), State and Local General Sales Tax Deduction Worksheet, line 2 + href: https://www.irs.gov/pub/irs-prior/i1040sca--2022.pdf#page=5 + - title: 2023 Instructions for Schedule A (Form 1040), State and Local General Sales Tax Deduction Worksheet, line 2 + href: https://www.irs.gov/pub/irs-prior/i1040sca--2023.pdf#page=5 + - title: 2024 Instructions for Schedule A (Form 1040), State and Local General Sales Tax Deduction Worksheet, line 2 + href: https://www.irs.gov/pub/irs-prior/i1040sca--2024.pdf#page=4 + - title: 2025 Instructions for Schedule A (Form 1040), State and Local General Sales Tax Deduction Worksheet, line 2 + href: https://www.irs.gov/pub/irs-prior/i1040sca--2025.pdf#page=4 +values: + # 2022 worksheet, line 2: "Did you live in Alaska, Arizona, Arkansas, + # Colorado, Georgia, Illinois, Louisiana, Mississippi, Missouri, New York, + # North Carolina, South Carolina, Tennessee, Utah, or Virginia in 2022?" + # These are the states whose tables carry footnote 2, "Follow the + # instructions on the next page to determine your local sales tax + # deduction", plus Alaska, which has no state table. + 2022-01-01: + - AK + - AR + - AZ + - CO + - GA + - IL + - LA + - MO + - MS + - NC + - NY + - SC + - TN + - UT + - VA + # 2023 worksheet, line 2: "Did you live in Alabama, Alaska, Arizona, + # Arkansas, Colorado, Georgia, Illinois, Kansas, Louisiana, Mississippi, + # Missouri, New York, North Carolina, South Carolina, Tennessee, Utah, or + # Virginia in 2023?" The 2024 and 2025 worksheets list the same states. + 2023-01-01: + - AK + - AL + - AR + - AZ + - CO + - GA + - IL + - KS + - LA + - MO + - MS + - NC + - NY + - SC + - TN + - UT + - VA diff --git a/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/tax.yaml b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/tax.yaml new file mode 100644 index 00000000000..2f36ee49c60 --- /dev/null +++ b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/tax.yaml @@ -0,0 +1,2346 @@ +description: The IRS lists these base local general sales taxes, for a 1% local general sales tax rate, in its Optional Local Sales Tax Tables. +metadata: + unit: currency-USD + period: year + breakdown: + - local_sales_tax_table + - range(1,7) + - range(1,20) + breakdown_labels: + - Local table + - Family size + - Income bracket + label: Optional local sales tax table + # IRS values through 2025; later years are uprated from 2025, as for the + # state table. The IRS built the 2025 tables from the 2024 tables by + # adjusting "all values in every table using the rate of growth of total + # state general sales and gross receipts tax revenues from 2024 to 2025 + # (adjusted for changes in population)" (2025 Optional State Sales Tax + # Tables). + uprating: gov.irs.uprating + propagate_metadata_to_children: true + reference: + - title: 2022 Optional Local Sales Tax Tables, Instructions for Schedule A (Form 1040) + href: https://www.irs.gov/pub/irs-prior/i1040sca--2022.pdf#page=17 + - title: 2023 Optional Local Sales Tax Tables, Instructions for Schedule A (Form 1040) + href: https://www.irs.gov/pub/irs-prior/i1040sca--2023.pdf#page=17 + - title: 2024 Optional Local Sales Tax Tables, Instructions for Schedule A (Form 1040) + href: https://www.irs.gov/pub/irs-prior/i1040sca--2024.pdf#page=17 + - title: 2025 Optional Local Sales Tax Tables, Instructions for Schedule A (Form 1040) + href: https://www.irs.gov/pub/irs-prior/i1040sca--2025.pdf#page=18 +# The 2024 and 2025 tables are captioned "(Based on a local sales tax rate of 1%)". +# The 2022 and 2023 tables carry no caption; there the per-1% basis follows +# from the worksheet, which multiplies these "base local general sales +# taxes" (line 2) by the local rate entered as a percentage number (line 3). +# Table D is transcribed as printed. 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b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/state_sales_tax_table/rate.yaml @@ -0,0 +1,269 @@ +description: The IRS prints this state general sales tax rate in the heading of each state's Optional State Sales Tax Table; the sales tax deduction worksheet divides the local rate by it. +metadata: + unit: /1 + period: year + breakdown: + - state_code + label: Optional state sales tax table heading rate + reference: + - title: "2022 Instructions for Schedule A (Form 1040), State and Local General Sales Tax Deduction Worksheet line 4 and Optional State Sales Tax Table headings #page 5,13-16" + href: https://www.irs.gov/pub/irs-prior/i1040sca--2022.pdf#page=5 + - title: "2023 Instructions for Schedule A (Form 1040), State and Local General Sales Tax Deduction Worksheet line 4 and Optional State Sales Tax Table headings #page 5,13-16" + href: https://www.irs.gov/pub/irs-prior/i1040sca--2023.pdf#page=5 + - title: "2024 Instructions for Schedule A (Form 1040), State and Local General Sales Tax Deduction Worksheet line 4 and Optional State Sales Tax Table headings #page 4,12-15" + href: https://www.irs.gov/pub/irs-prior/i1040sca--2024.pdf#page=4 + - title: "2025 Instructions for Schedule A (Form 1040), State and Local General Sales Tax Deduction Worksheet line 4 and Optional State Sales Tax Table headings #page 4,13-17" + href: https://www.irs.gov/pub/irs-prior/i1040sca--2025.pdf#page=4 +# Worksheet line 4: "Enter your state general sales tax rate (shown in the +# table heading for your state), but omit the percentage sign." Table +# footnote 1: "Your state sales tax rate is provided next to the state name." +# Values are the printed heading rates (four decimals in 2022 and 2023, two +# in 2024 and 2025) divided by 100. +# The California and Nevada headings (7.25% and 6.85%) include uniform local +# rates: "The California table includes the 1.25% uniform local sales tax +# rate in addition to the 6.00% state sales tax rate for a total of 7.25%" +# and "The Nevada table includes the 2.25% uniform local sales tax rate in +# addition to the 4.6000% state sales tax rate for a total of 6.85%" (table +# footnotes 3 and 5, 2022-2025); their ratio denominators are 7.25% and 6.85%. +# 2023 footnote 7 (New Mexico, South Dakota): "The rate decreased during +# 2023 so the given rate is an average for the year." +# Delaware, Montana, New Hampshire, Oregon, and the territories have no IRS +# state table and are left out, so they default to 0. +AK: + # No Alaska state table: "Residents of Alaska do not have a state sales + # tax, but should follow the instructions on the next page to determine + # their local sales tax amount." (Note beside the Wyoming table, 2022-2025.) + 2022-01-01: 0 + 2023-01-01: 0 + 2024-01-01: 0 + 2025-01-01: 0 +AL: + 2022-01-01: 0.04 + 2023-01-01: 0.04 + 2024-01-01: 0.04 + 2025-01-01: 0.04 +AR: + 2022-01-01: 0.065 + 2023-01-01: 0.065 + 2024-01-01: 0.065 + 2025-01-01: 0.065 +AZ: + 2022-01-01: 0.056 + 2023-01-01: 0.056 + 2024-01-01: 0.056 + 2025-01-01: 0.056 +CA: + 2022-01-01: 0.0725 + 2023-01-01: 0.0725 + 2024-01-01: 0.0725 + 2025-01-01: 0.0725 +CO: + 2022-01-01: 0.029 + 2023-01-01: 0.029 + 2024-01-01: 0.029 + 2025-01-01: 0.029 +CT: + 2022-01-01: 0.0635 + 2023-01-01: 0.0635 + 2024-01-01: 0.0635 + 2025-01-01: 0.0635 +DC: + 2022-01-01: 0.06 + 2023-01-01: 0.06 + 2024-01-01: 0.06 + 2025-01-01: 0.06 +FL: + 2022-01-01: 0.06 + 2023-01-01: 0.06 + 2024-01-01: 0.06 + 2025-01-01: 0.06 +GA: + 2022-01-01: 0.04 + 2023-01-01: 0.04 + 2024-01-01: 0.04 + 2025-01-01: 0.04 +HI: + 2022-01-01: 0.04 + 2023-01-01: 0.04 + 2024-01-01: 0.04 + 2025-01-01: 0.04 +IA: + 2022-01-01: 0.06 + 2023-01-01: 0.06 + 2024-01-01: 0.06 + 2025-01-01: 0.06 +ID: + 2022-01-01: 0.06 + 2023-01-01: 0.06 + 2024-01-01: 0.06 + 2025-01-01: 0.06 +IL: + 2022-01-01: 0.0625 + 2023-01-01: 0.0625 + 2024-01-01: 0.0625 + 2025-01-01: 0.0625 +IN: + 2022-01-01: 0.07 + 2023-01-01: 0.07 + 2024-01-01: 0.07 + 2025-01-01: 0.07 +KS: + 2022-01-01: 0.065 + 2023-01-01: 0.065 + 2024-01-01: 0.065 + 2025-01-01: 0.065 +KY: + 2022-01-01: 0.06 + 2023-01-01: 0.06 + 2024-01-01: 0.06 + 2025-01-01: 0.06 +LA: + 2022-01-01: 0.0445 + 2023-01-01: 0.0445 + 2024-01-01: 0.0445 + 2025-01-01: 0.05 +MA: + 2022-01-01: 0.0625 + 2023-01-01: 0.0625 + 2024-01-01: 0.0625 + 2025-01-01: 0.0625 +MD: + 2022-01-01: 0.06 + 2023-01-01: 0.06 + 2024-01-01: 0.06 + 2025-01-01: 0.06 +ME: + 2022-01-01: 0.055 + 2023-01-01: 0.055 + 2024-01-01: 0.055 + 2025-01-01: 0.055 +MI: + 2022-01-01: 0.06 + 2023-01-01: 0.06 + 2024-01-01: 0.06 + 2025-01-01: 0.06 +MN: + 2022-01-01: 0.06875 + 2023-01-01: 0.0688 + 2024-01-01: 0.0688 + 2025-01-01: 0.0688 +MO: + 2022-01-01: 0.04225 + 2023-01-01: 0.0423 + 2024-01-01: 0.0423 + 2025-01-01: 0.0423 +MS: + 2022-01-01: 0.07 + 2023-01-01: 0.07 + 2024-01-01: 0.07 + 2025-01-01: 0.07 +NC: + 2022-01-01: 0.0475 + 2023-01-01: 0.0475 + 2024-01-01: 0.0475 + 2025-01-01: 0.0475 +ND: + 2022-01-01: 0.05 + 2023-01-01: 0.05 + 2024-01-01: 0.05 + 2025-01-01: 0.05 +NE: + 2022-01-01: 0.055 + 2023-01-01: 0.055 + 2024-01-01: 0.055 + 2025-01-01: 0.055 +NJ: + 2022-01-01: 0.06625 + 2023-01-01: 0.0663 + 2024-01-01: 0.0663 + 2025-01-01: 0.0663 +NM: + 2022-01-01: 0.05062 + 2023-01-01: 0.0494 + 2024-01-01: 0.0488 + 2025-01-01: 0.0488 +NV: + 2022-01-01: 0.0685 + 2023-01-01: 0.0685 + 2024-01-01: 0.0685 + 2025-01-01: 0.0685 +NY: + 2022-01-01: 0.04 + 2023-01-01: 0.04 + 2024-01-01: 0.04 + 2025-01-01: 0.04 +OH: + 2022-01-01: 0.0575 + 2023-01-01: 0.0575 + 2024-01-01: 0.0575 + 2025-01-01: 0.0575 +OK: + 2022-01-01: 0.045 + 2023-01-01: 0.045 + 2024-01-01: 0.045 + 2025-01-01: 0.045 +PA: + 2022-01-01: 0.06 + 2023-01-01: 0.06 + 2024-01-01: 0.06 + 2025-01-01: 0.06 +RI: + 2022-01-01: 0.07 + 2023-01-01: 0.07 + 2024-01-01: 0.07 + 2025-01-01: 0.07 +SC: + 2022-01-01: 0.06 + 2023-01-01: 0.06 + 2024-01-01: 0.06 + 2025-01-01: 0.06 +SD: + 2022-01-01: 0.045 + 2023-01-01: 0.0435 + 2024-01-01: 0.042 + 2025-01-01: 0.042 +TN: + 2022-01-01: 0.07 + 2023-01-01: 0.07 + 2024-01-01: 0.07 + 2025-01-01: 0.07 +TX: + 2022-01-01: 0.0625 + 2023-01-01: 0.0625 + 2024-01-01: 0.0625 + 2025-01-01: 0.0625 +UT: + 2022-01-01: 0.0485 + 2023-01-01: 0.0485 + 2024-01-01: 0.0485 + 2025-01-01: 0.0485 +VA: + 2022-01-01: 0.043 + 2023-01-01: 0.043 + 2024-01-01: 0.043 + 2025-01-01: 0.043 +VT: + 2022-01-01: 0.06 + 2023-01-01: 0.06 + 2024-01-01: 0.06 + 2025-01-01: 0.06 +WA: + 2022-01-01: 0.065 + 2023-01-01: 0.065 + 2024-01-01: 0.065 + 2025-01-01: 0.065 +WI: + 2022-01-01: 0.05 + 2023-01-01: 0.05 + 2024-01-01: 0.05 + 2025-01-01: 0.05 +WV: + 2022-01-01: 0.06 + 2023-01-01: 0.06 + 2024-01-01: 0.06 + 2025-01-01: 0.06 +WY: + 2022-01-01: 0.04 + 2023-01-01: 0.04 + 2024-01-01: 0.04 + 2025-01-01: 0.04 diff --git a/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/state_sales_tax_table/tax.yaml b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/state_sales_tax_table/tax.yaml index 081b5b33c02..423c6ee7850 100644 --- a/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/state_sales_tax_table/tax.yaml +++ b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/state_sales_tax_table/tax.yaml @@ -39,13 +39,13 @@ metadata: href: https://www.irs.gov/pub/irs-prior/i1040sca--2020.pdf#page=14 - title: 2021 Optional State Sales Tax Tables, Instructions for Schedule A (Form 1040) href: https://www.irs.gov/pub/irs-prior/i1040sca--2021.pdf#page=14 - - title: 2022 Optional State Sales Tax Tables, Instructions for Schedule A (Form 1040) + - title: "2022 Optional State Sales Tax Tables, Instructions for Schedule A (Form 1040) #page 13-16" href: https://www.irs.gov/pub/irs-prior/i1040sca--2022.pdf#page=13 - - title: 2023 Optional State Sales Tax Tables, Instructions for Schedule A (Form 1040) + - title: "2023 Optional State Sales Tax Tables, Instructions for Schedule A (Form 1040) #page 13-16" href: https://www.irs.gov/pub/irs-prior/i1040sca--2023.pdf#page=13 - - title: 2024 Optional State Sales Tax Tables, Instructions for Schedule A (Form 1040) + - title: "2024 Optional State Sales Tax Tables, Instructions for Schedule A (Form 1040) #page 12-15" href: https://www.irs.gov/pub/irs-prior/i1040sca--2024.pdf#page=12 - - title: 2025 Optional State Sales Tax Tables, Instructions for Schedule A (Form 1040) + - title: "2025 Optional State Sales Tax Tables, Instructions for Schedule A (Form 1040) #page 13-17" href: https://www.irs.gov/pub/irs-prior/i1040sca--2025.pdf#page=13 AL: 1: diff --git a/policyengine_us/tests/code_health/test_source_conflicts.py b/policyengine_us/tests/code_health/test_source_conflicts.py index ac9edcdd63c..340af280a0a 100644 --- a/policyengine_us/tests/code_health/test_source_conflicts.py +++ b/policyengine_us/tests/code_health/test_source_conflicts.py @@ -152,7 +152,6 @@ "policyengine_us/variables/gov/irs/income/taxable_income/deductions/qualified_business_income_deduction/section_199a_net_capital_gain.py": 2, "policyengine_us/variables/gov/local/ca/cc/ga/ca_cc_general_assistance_maximum_grant.py": 1, "policyengine_us/variables/gov/local/ca/cc/ga/eligibility/ca_cc_general_assistance_eligible.py": 1, - "policyengine_us/variables/gov/local/tax/sales/local_sales_tax.py": 1, "policyengine_us/variables/gov/states/ar/ade/oec/sra/rates/ar_sra_daily_copay.py": 1, "policyengine_us/variables/gov/states/ct/tax/income/rebate/ct_child_tax_rebate.py": 1, "policyengine_us/variables/gov/states/fl/commerce/liheap/eligibility/fl_liheap_eligible.py": 1, diff --git a/policyengine_us/tests/microsimulation/test_local_sales_tax_county_carryover.py b/policyengine_us/tests/microsimulation/test_local_sales_tax_county_carryover.py new file mode 100644 index 00000000000..d258bacb118 --- /dev/null +++ b/policyengine_us/tests/microsimulation/test_local_sales_tax_county_carryover.py @@ -0,0 +1,96 @@ +"""Sales tax geography must recognize counties carried into dataset years.""" + +import numpy as np +import pytest +from policyengine_core.periods import period as as_period + +from policyengine_us.tests.microsimulation.test_county_branch_reuse import ( + COUNTY_FIPS, + DATASET_YEAR, + EXPECTED, + _simulation, +) +from policyengine_us.tools.local_sales_tax_geography import _supplied_input +from policyengine_us.variables.household.demographic.geographic.county.county_enum import ( + County, +) + +MOVED_COUNTIES = [ + "BALTIMORE_COUNTY_MD", + "QUEENS_COUNTY_NY", + "SAN_DIEGO_COUNTY_CA", +] + + +def test_local_sales_tax_uses_county_carried_from_dataset_year(): + # YAML situations do not exercise Microsimulation's dataset carryover. + simulation = _simulation("county") + year = DATASET_YEAR + 1 + simulation.set_input( + "state_sales_tax_income_bracket", year, np.full(len(COUNTY_FIPS), 8) + ) + simulation.set_input("tax_unit_size", year, np.ones(len(COUNTY_FIPS))) + + assert ("county", simulation.branch_name, as_period(DATASET_YEAR)) in ( + simulation._user_input_keys + ) + assert simulation.calculate("county", year).iloc[1] == "KINGS_COUNTY_NY" + assert not any( + name == "county" and input_period == as_period(year) + for name, _, input_period in simulation._user_input_keys + ) + + # Kings County uses NYC's 8.875% combined rate and IRS Local Table A. + assert simulation.calculate("local_sales_tax", year).iloc[1] == pytest.approx(585) + assert simulation.calculate("combined_sales_tax_rate", year).iloc[ + 1 + ] == pytest.approx(0.08875) + assert simulation.calculate("local_sales_tax_table", year).iloc[1] == "A" + + +def test_calculated_county_shadowing_same_year_input_is_not_supplied(): + simulation = _simulation("county") + year = DATASET_YEAR + 1 + simulation.set_input("county", year, County.encode(np.array(MOVED_COUNTIES))) + branch = simulation.get_branch("shadowed") + # Match the earlier input so only the hidden same-year input rules it out. + branch.get_holder("county").put_in_cache( + County.encode(np.array(EXPECTED)), as_period(year), branch.branch_name + ) + + assert ( + _supplied_input(branch.populations["household"], as_period(year), "county") + is None + ) + + +def test_calculated_county_shadowing_source_input_is_not_supplied(): + simulation = _simulation("county") + branch = simulation.get_branch("shadowed") + # Equal values still cannot give this calculated cache input provenance. + branch.get_holder("county").put_in_cache( + County.encode(np.array(EXPECTED)), as_period(DATASET_YEAR), branch.branch_name + ) + + assert ( + _supplied_input( + branch.populations["household"], as_period(DATASET_YEAR + 1), "county" + ) + is None + ) + + +def test_carried_county_differing_from_earlier_input_is_not_supplied(): + simulation = _simulation("county") + branch = simulation.get_branch("moved") + branch.set_input( + "county", DATASET_YEAR + 2, County.encode(np.array(MOVED_COUNTIES)) + ) + # County carries the branch's latest stored value, even into an earlier year. + # The resolver must compare it with the input preceding the requested year. + assert ( + _supplied_input( + branch.populations["household"], as_period(DATASET_YEAR + 1), "county" + ) + is None + ) diff --git a/policyengine_us/tests/policy/baseline/gov/irs/deductions/itemized/salt_and_real_estate/combined_sales_tax_rate.yaml b/policyengine_us/tests/policy/baseline/gov/irs/deductions/itemized/salt_and_real_estate/combined_sales_tax_rate.yaml new file mode 100644 index 00000000000..8aedce8d01e --- /dev/null +++ b/policyengine_us/tests/policy/baseline/gov/irs/deductions/itemized/salt_and_real_estate/combined_sales_tax_rate.yaml @@ -0,0 +1,357 @@ +# Combined state and local general sales tax rates from the official state +# rate files (policyengine_us/data/local_sales_tax/SOURCES.md). A rate that +# changes during the year is averaged over the days it was in effect, as the +# worksheet's line 3 instructions direct. + +- name: New York City, Publication 718 + # "*New York City 8⅞ 8081" (Publication 718, effective March 1, 2025). + period: 2025 + input: + state_code: NY + county_fips: "36047" + place_fips: "51000" + output: + combined_sales_tax_rate: 0.08875 + +- name: Yonkers, a Westchester County city with its own rate + # "*Yonkers (city) 8⅞ 6511"; "*Westchester – except 8⅜ 5581". + period: 2025 + input: + state_code: NY + county_fips: "36119" + place_fips: "84000" + output: + combined_sales_tax_rate: 0.08875 + +- name: Westchester County outside the cities with their own rate + # A known census block outside every place: "*Westchester – except 8⅜". + period: 2025 + input: + state_code: NY + county_fips: "36119" + block_geoid: "361190001001000" + output: + combined_sales_tax_rate: 0.08375 + +- name: Suffolk County, New York, before its March 1, 2025 increase + # Publication 718-A: Suffolk County 4¼% (with the 4% state rate and the ⅜% + # MCTD rate, 8⅝%) until its 4⅜% rate took effect on 1 Mar. 2025. + period: 2024 + input: + state_code: NY + county_fips: "36103" + output: + combined_sales_tax_rate: 0.08625 + +- name: Suffolk County, New York, 2025, day-weighted + # 8⅝% for January 1-February 28 (59 days), 8¾% for March 1-December 31 + # (306 days): (59 x 8.625 + 306 x 8.75) / 365 = 8.72979%. + period: 2025 + absolute_error_margin: 0.000001 + input: + state_code: NY + county_fips: "36103" + output: + combined_sales_tax_rate: 0.0872979 + +- name: Danville, Virginia, 2022, additional 1% local tax from July 1 + # Virginia Tax, Sales and Use Tax Rates by Locality by Date: Danville + # (51590) 5.3% for January 1-June 30, 2022 (181 days); "An additional 1% + # Local Tax for Danville City went into effect on July 1, 2022": 6.3% for + # the other 184 days. (181 x 5.3 + 184 x 6.3) / 365 = 5.80411%. + period: 2022 + absolute_error_margin: 0.000001 + input: + state_code: VA + county_fips: "51590" + output: + combined_sales_tax_rate: 0.0580411 + +- name: Williamsburg, Virginia, Historic Triangle rate + # Virginia Tax: Williamsburg (51830) General Sales 7%. + period: 2025 + input: + state_code: VA + county_fips: "51830" + output: + combined_sales_tax_rate: 0.07 + +- name: Clark County, Nevada, SST rate file + # NVR2025Q4NOV05: county 003 0.08375 from January 1, 2020. + period: 2025 + input: + state_code: NV + county_fips: "32003" + place_fips: "40000" + output: + combined_sales_tax_rate: 0.08375 + +- name: Nashville, Tennessee, 2025, transit surcharge from February 1 + # TNR2026Q4AUG21: Davidson County 9.25% until January 31, 2025, then the + # 0.5% surcharge (codes 9195x) from February 1: 9.75% for 334 days. + # (31 x 9.25 + 334 x 9.75) / 365 = 9.70753%. + period: 2025 + absolute_error_margin: 0.000001 + input: + state_code: TN + county_fips: "47037" + place_fips: "52006" + output: + combined_sales_tax_rate: 0.0970753 + +- name: Atlanta in DeKalb County, Georgia + # GAR2026Q4OCT01 and GAB2026Q4AUG20 code the DeKalb County part of Atlanta + # 05000, not the Census place code 04000: 4% state + 3% DeKalb County + + # 1.9% Atlanta = 8.9%, as in the Fulton County part. + period: 2024 + input: + state_code: GA + county_fips: "13089" + place_fips: "04000" + output: + combined_sales_tax_rate: 0.089 + +- name: East Middlebury, Vermont, 2022, the town's 1% local option tax + # VTR2026Q4AUG20 and VTB2026Q4AUG20: Middlebury's 1% local option tax + # (state code 00508 in 2022) applies town-wide; its 2022 records carry the + # Middlebury CDP code 44275, and the town's code, 44350, from 2023. + # East Middlebury CDP (21700) lies in the town: 6% + 1% = 7%. + period: 2022 + input: + state_code: VT + county_fips: "50001" + place_fips: "21700" + output: + combined_sales_tax_rate: 0.07 + +- name: California has no official locality rate file, so the heading rate + # The California table heading, 7.25%, includes the uniform local rate. + period: 2025 + input: + state_code: CA + county_fips: "06037" + place_fips: "44000" + output: + combined_sales_tax_rate: 0.0725 + +- name: Texas has no official locality rate file, so the heading rate + period: 2025 + input: + state_code: TX + output: + combined_sales_tax_rate: 0.0625 + +- name: Alaska has no state sales tax or official locality rate file + period: 2025 + input: + state_code: AK + county_fips: "02020" + output: + combined_sales_tax_rate: 0 + +- name: A county code outside the household's state is ignored + # A Texas household with a Seattle county code gets the Texas default. + period: 2025 + input: + state_code: TX + county_fips: "53033" + output: + combined_sales_tax_rate: 0.0625 + +- name: Rutland city, Vermont, before its local option sales tax + # Vermont Department of Taxes: Rutland City began its 1% tax in July 2023; + # Rutland Town's tax began in April 2009. They are separate municipalities. + period: 2022 + input: + state_code: VT + county_fips: "50021" + place_fips: "61225" + output: + combined_sales_tax_rate: 0.06 + +- name: Rutland city, Vermont, July 2023 local option sales tax, day-weighted + # 181 days at 6% and 184 days at 7%: (181 x 6 + 184 x 7) / 365. + period: 2023 + absolute_error_margin: 0.00000001 + input: + state_code: VT + county_fips: "50021" + place_fips: "61225" + output: + combined_sales_tax_rate: 0.0650410959 + +- name: Rutland city, Vermont, full year of local option sales tax + period: 2024 + input: + state_code: VT + county_fips: "50021" + place_fips: "61225" + output: + combined_sales_tax_rate: 0.07 + +- name: Rutland town outside Census places contributes to its county remainder + # The 2022 taxed records map to Rutland town, not the city. The documented + # county-remainder average remains: 273 days at 6.2167%, then 92 at 6.2192%. + period: 2022 + absolute_error_margin: 0.00000001 + input: + state_code: VT + county_fips: "50021" + block_geoid: "500219627001000" + output: + combined_sales_tax_rate: 0.0621733014 + +- name: New York City accepts a state-prefixed place GEOID + period: 2025 + input: + state_code: NY + county_fips: "36047" + place_fips: "3651000" + output: + combined_sales_tax_rate: 0.08875 + +- name: Atlanta in DeKalb accepts a short place code + period: 2024 + input: + state_code: GA + county_fips: "13089" + place_fips: "4000" + output: + combined_sales_tax_rate: 0.089 + +- name: DeWitt Arkansas accepts a short county code + # ARR2026Q4AUG28: state code 05 at 6.5%, county 001 at 1%, city 18790 + # at 3.5% throughout 2025; total 6.5 + 1 + 3.5 = 11%. The Census county + # FIPS 05001 is supplied without its leading zero as 5001. + period: 2025 + input: + state_code: AR + county_fips: "5001" + place_fips: "18790" + output: + combined_sales_tax_rate: 0.11 + +- name: Geography inputs resolve consistently with explicit-input precedence + # NYC: 8.875%, Table A; Yonkers: 8.875%, Table B; + # Westchester outside its cities: 8.375%, Table B (NY Pub. 718). + # A block outranks an entered county enum; county FIPS outranks both. + # Savannah (GA 69000) has no own-rate CSV row: its Chatham County + # remainder is 7%, and Georgia's other-locality table is B. The Census + # place-to-county crosswalk must retain it despite rate pruning. + period: 2025 + absolute_error_margin: 0.000001 + input: + people: + person_county_enum: + age: 40 + person_nyc_flag: + age: 40 + person_yonkers_flag: + age: 40 + person_place_only: + age: 40 + person_block_only: + age: 40 + person_block_over_enum: + age: 40 + person_county_over_block: + age: 40 + person_place_over_flag: + age: 40 + person_no_location: + age: 40 + person_pruned_place: + age: 40 + person_invalid_counties: + age: 40 + person_single_county_outside_coverage: + age: 40 + households: + household_county_enum: + members: [person_county_enum] + state_code: NY + county: KINGS_COUNTY_NY + household_nyc_flag: + members: [person_nyc_flag] + state_code: NY + in_nyc: true + household_yonkers_flag: + members: [person_yonkers_flag] + state_code: NY + in_yonkers: true + household_place_only: + members: [person_place_only] + state_code: NY + place_fips: "51000" + household_block_only: + members: [person_block_only] + state_code: NY + block_geoid: "361190001001000" + household_block_over_enum: + members: [person_block_over_enum] + state_code: NY + block_geoid: "361190001001000" + county: KINGS_COUNTY_NY + household_county_over_block: + members: [person_county_over_block] + state_code: NY + county_fips: "36119" + block_geoid: "360470001001000" + county: KINGS_COUNTY_NY + household_place_over_flag: + members: [person_place_over_flag] + state_code: NY + place_fips: "51000" + in_yonkers: true + household_no_location: + members: [person_no_location] + state_code: NY + household_pruned_place: + members: [person_pruned_place] + state_code: GA + place_fips: "69000" + household_invalid_counties: + members: [person_invalid_counties] + state_code: NY + county_fips: "36999" + block_geoid: "369990001001000" + place_fips: "51000" + household_single_county_outside_coverage: + members: [person_single_county_outside_coverage] + state_code: LA + place_fips: "05000" + output: + combined_sales_tax_rate: [0.088750000000, 0.088750000000, 0.088750000000, 0.088750000000, 0.083750000000, 0.083750000000, 0.083750000000, 0.088750000000, 0.085411545063, 0.070000000000, 0.088750000000, 0.050000000000] + local_sales_tax_table: [A, A, B, A, B, B, B, A, D, B, A, B] + +- name: Out-of-state place GEOID is ignored before its state prefix is stripped + period: 2025 + absolute_error_margin: 0.000001 + input: + state_code: NY + place_fips: "0651000" + output: + combined_sales_tax_rate: 0.085411545063 + local_sales_tax_table: D + +- name: Out-of-state county enum and block do not infer a New York locality + period: 2025 + absolute_error_margin: 0.000001 + input: + state_code: TX + county: KINGS_COUNTY_NY + block_geoid: "361190001001000" + output: + combined_sales_tax_rate: 0.062500000000 + local_sales_tax_table: A + +- name: New York city flags do not locate a household in another state + period: 2025 + absolute_error_margin: 0.000001 + input: + state_code: TX + in_nyc: true + in_yonkers: true + output: + combined_sales_tax_rate: 0.062500000000 + local_sales_tax_table: A diff --git a/policyengine_us/tests/policy/baseline/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_rate.yaml b/policyengine_us/tests/policy/baseline/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_rate.yaml new file mode 100644 index 00000000000..af331b7dc45 --- /dev/null +++ b/policyengine_us/tests/policy/baseline/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_rate.yaml @@ -0,0 +1,83 @@ +# Worksheet line 3: the combined rate above the state table heading rate. + +- name: Nevada, only the part of the combined rate above 6.85% + # Line 3 instructions: "If you lived in Nevada, ... include on line 3 only + # the part of the combined rate that is more than 6.8500%." Clark County: + # 8.375% - 6.85% = 1.525%. + period: 2025 + input: + state_code: NV + county_fips: "32003" + output: + local_sales_tax_rate: 0.01525 + +- name: California with no rate input, the "No" box + # "If you lived in California, check the "No" box if your combined state + # and local general sales tax rate is 7.2500%." + period: 2025 + input: + state_code: CA + output: + local_sales_tax_rate: 0 + +- name: California with a user-supplied combined rate + # 9.5% - 7.25% = 2.25%. + period: 2025 + input: + state_code: CA + combined_sales_tax_rate: 0.095 + output: + local_sales_tax_rate: 0.0225 + +- name: A combined rate below the heading rate enters nothing + period: 2025 + input: + state_code: CA + combined_sales_tax_rate: 0.07 + output: + local_sales_tax_rate: 0 + +- name: New York City, 8.875% less the 4% New York heading + period: 2025 + input: + state_code: NY + county_fips: "36047" + place_fips: "51000" + output: + local_sales_tax_rate: 0.04875 + +- name: Sioux Falls, South Dakota, 2023, the local rate through a state rate cut + # SDR2026Q3JUN02: the state rate is 4.5% until June 30, 2023 and 4.2% from + # July 1, and Sioux Falls's 2% local rate is unchanged, so the combined rate + # is 6.5% then 6.2%. Line 3 is the 2% local rate: the combined rate less + # the state rate, each averaged over the days of 2023. (The 2023 heading, + # 4.35%, is "an average for the year" and is line 4, not used here.) + period: 2023 + absolute_error_margin: 0.000001 + input: + state_code: SD + county_fips: "46099" + place_fips: "59020" + output: + local_sales_tax_rate: 0.02 + +- name: Minneapolis, 2024, the local rate above the 6.875% state rate + # MNR2026Q4AUG18: Minneapolis 9.025% from October 1, 2023, with the state + # rate 6.875%. Line 3 is 2.15. The 2024 heading prints the state rate + # rounded, 6.88%, which would understate line 3 by 0.005. + period: 2024 + absolute_error_margin: 0.000001 + input: + state_code: MN + county_fips: "27053" + place_fips: "43000" + output: + local_sales_tax_rate: 0.0215 + +- name: A user-supplied local rate is used as entered + period: 2025 + input: + state_code: TX + local_sales_tax_rate: 0.02 + output: + local_sales_tax_rate: 0.02 diff --git a/policyengine_us/tests/policy/baseline/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table.yaml b/policyengine_us/tests/policy/baseline/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table.yaml new file mode 100644 index 00000000000..faf260e5941 --- /dev/null +++ b/policyengine_us/tests/policy/baseline/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table.yaml @@ -0,0 +1,699 @@ +# Which Optional Local Sales Tax Table Should I Use? (Instructions for +# Schedule A (Form 1040)). Each state defaults to the table in its row for +# "Any locality that imposes a local sales tax" or "... or any other +# locality that imposes a local sales tax". Mississippi has no such row; +# other localities have no table (NONE): "If there is no table for your +# locality, the table amount is considered to be zero" (2025 instructions, +# PDF page 5). + +- name: Default local tables, 2022 + # 2022 selector (PDF page 17), row and table by state: + # AK: "... or any locality that imposes a local sales tax" -> C + # AR: "Any Locality that imposes a local sales tax" -> C + # AZ: "... or any other locality that imposes a local sales tax" -> B + # CO: "... or any other locality that imposes a local sales tax" -> A + # GA: "Any other locality that imposes a local sales tax" -> C + # IL: "... or any other locality that imposes a local sales tax" -> A + # LA: "... or any other locality that imposes a local sales tax" -> C + # MO: "Any locality that imposes a local sales tax" -> C + # MS: no other-locality row -> NONE + # NC: "Any locality that imposes a local sales tax" -> B + # NY: "Any other locality that imposes a local sales tax" -> D + # SC: "... or any other locality that imposes a local sales tax" -> C + # TN: "Any locality that imposes a local sales tax" -> C + # UT: "Any locality that imposes a local sales tax" -> A + # VA: "Any locality that imposes a local sales tax" -> C + period: 2022 + input: + people: + person_AK: + age: 40 + person_AR: + age: 40 + person_AZ: + age: 40 + person_CO: + age: 40 + person_GA: + age: 40 + person_IL: + age: 40 + person_LA: + age: 40 + person_MO: + age: 40 + person_MS: + age: 40 + person_NC: + age: 40 + person_NY: + age: 40 + person_SC: + age: 40 + person_TN: + age: 40 + person_UT: + age: 40 + person_VA: + age: 40 + households: + household_AK: + members: [person_AK] + state_code: AK + household_AR: + members: [person_AR] + state_code: AR + household_AZ: + members: [person_AZ] + state_code: AZ + household_CO: + members: [person_CO] + state_code: CO + household_GA: + members: [person_GA] + state_code: GA + household_IL: + members: [person_IL] + state_code: IL + household_LA: + members: [person_LA] + state_code: LA + household_MO: + members: [person_MO] + state_code: MO + household_MS: + members: [person_MS] + state_code: MS + household_NC: + members: [person_NC] + state_code: NC + household_NY: + members: [person_NY] + state_code: NY + household_SC: + members: [person_SC] + state_code: SC + household_TN: + members: [person_TN] + state_code: TN + household_UT: + members: [person_UT] + state_code: UT + household_VA: + members: [person_VA] + state_code: VA + output: + local_sales_tax_table: [C, C, B, A, C, A, C, C, NONE, B, D, C, C, A, C] + +- name: Default local tables, 2023 + # 2023 selector (PDF page 17), row and table by state: + # AK: "... or any locality that imposes a local sales tax" -> C + # AL: "Any locality that imposes a local sales tax" -> B + # AR: "Any Locality that imposes a local sales tax" -> C + # AZ: "... or any other locality that imposes a local sales tax" -> B + # CO: "... or any other locality that imposes a local sales tax" -> A + # GA: "Any other locality that imposes a local sales tax" -> C + # IL: "... or any other locality that imposes a local sales tax" -> A + # KS: "Any locality that imposes a local sales tax" -> B + # LA: "... or any other locality that imposes a local sales tax" -> C + # MO: "Any locality that imposes a local sales tax" -> B + # MS: no other-locality row -> NONE + # NC: "Any locality that imposes a local sales tax" -> B + # NY: "Any other locality that imposes a local sales tax" -> D + # SC: "... or any other locality that imposes a local sales tax" -> C + # TN: "Any locality that imposes a local sales tax" -> B + # UT: "Any locality that imposes a local sales tax" -> A + # VA: "Any locality that imposes a local sales tax" -> B + period: 2023 + input: + people: + person_AK: + age: 40 + person_AL: + age: 40 + person_AR: + age: 40 + person_AZ: + age: 40 + person_CO: + age: 40 + person_GA: + age: 40 + person_IL: + age: 40 + person_KS: + age: 40 + person_LA: + age: 40 + person_MO: + age: 40 + person_MS: + age: 40 + person_NC: + age: 40 + person_NY: + age: 40 + person_SC: + age: 40 + person_TN: + age: 40 + person_UT: + age: 40 + person_VA: + age: 40 + households: + household_AK: + members: [person_AK] + state_code: AK + household_AL: + members: [person_AL] + state_code: AL + household_AR: + members: [person_AR] + state_code: AR + household_AZ: + members: [person_AZ] + state_code: AZ + household_CO: + members: [person_CO] + state_code: CO + household_GA: + members: [person_GA] + state_code: GA + household_IL: + members: [person_IL] + state_code: IL + household_KS: + members: [person_KS] + state_code: KS + household_LA: + members: [person_LA] + state_code: LA + household_MO: + members: [person_MO] + state_code: MO + household_MS: + members: [person_MS] + state_code: MS + household_NC: + members: [person_NC] + state_code: NC + household_NY: + members: [person_NY] + state_code: NY + household_SC: + members: [person_SC] + state_code: SC + household_TN: + members: [person_TN] + state_code: TN + household_UT: + members: [person_UT] + state_code: UT + household_VA: + members: [person_VA] + state_code: VA + output: + local_sales_tax_table: [C, B, C, B, A, C, A, B, C, B, NONE, B, D, C, B, A, B] + +- name: Default local tables, 2024 + # 2024 selector (PDF page 16), row and table by state: + # AK: "... or any locality that imposes a local sales tax" -> C + # AL: "Any locality that imposes a local sales tax" -> B + # AR: "Any Locality that imposes a local sales tax" -> B + # AZ: "... or any other locality that imposes a local sales tax" -> B + # CO: "... or any other locality that imposes a local sales tax" -> A + # GA: "Any other locality that imposes a local sales tax" -> B + # IL: "... or any other locality that imposes a local sales tax" -> A + # KS: "Any locality that imposes a local sales tax" -> B + # LA: "Any other locality that imposes a local sales tax" -> A + # MO: "Any locality that imposes a local sales tax" -> B + # MS: no other-locality row -> NONE + # NC: "Any locality that imposes a local sales tax" -> B + # NY: "Any other locality that imposes a local sales tax" -> D + # SC: "... or any other locality that imposes a local sales tax" -> B + # TN: "Any locality that imposes a local sales tax" -> B + # UT: "Any locality that imposes a local sales tax" -> B + # VA: "Any locality that imposes a local sales tax" -> A + period: 2024 + input: + people: + person_AK: + age: 40 + person_AL: + age: 40 + person_AR: + age: 40 + person_AZ: + age: 40 + person_CO: + age: 40 + person_GA: + age: 40 + person_IL: + age: 40 + person_KS: + age: 40 + person_LA: + age: 40 + person_MO: + age: 40 + person_MS: + age: 40 + person_NC: + age: 40 + person_NY: + age: 40 + person_SC: + age: 40 + person_TN: + age: 40 + person_UT: + age: 40 + person_VA: + age: 40 + households: + household_AK: + members: [person_AK] + state_code: AK + household_AL: + members: [person_AL] + state_code: AL + household_AR: + members: [person_AR] + state_code: AR + household_AZ: + members: [person_AZ] + state_code: AZ + household_CO: + members: [person_CO] + state_code: CO + household_GA: + members: [person_GA] + state_code: GA + household_IL: + members: [person_IL] + state_code: IL + household_KS: + members: [person_KS] + state_code: KS + household_LA: + members: [person_LA] + state_code: LA + household_MO: + members: [person_MO] + state_code: MO + household_MS: + members: [person_MS] + state_code: MS + household_NC: + members: [person_NC] + state_code: NC + household_NY: + members: [person_NY] + state_code: NY + household_SC: + members: [person_SC] + state_code: SC + household_TN: + members: [person_TN] + state_code: TN + household_UT: + members: [person_UT] + state_code: UT + household_VA: + members: [person_VA] + state_code: VA + output: + local_sales_tax_table: [C, B, B, B, A, B, A, B, A, B, NONE, B, D, B, B, B, A] + +- name: Default local tables, 2025 + # 2025 selector (PDF page 18), row and table by state: + # AK: "... or any locality that imposes a local sales tax" -> C + # AL: "Any locality that imposes a local sales tax" -> B + # AR: "Any locality that imposes a local sales tax" -> B + # AZ: "... or any other locality that imposes a local sales tax" -> B + # CO: "... or any other locality that imposes a local sales tax" -> A + # GA: "Any other locality that imposes a local sales tax" -> B + # IL: "... or any other locality that imposes a local sales tax" -> A + # KS: "Any locality that imposes a local sales tax" -> B + # LA: "Any other locality that imposes a local sales tax" -> A + # MO: "Any locality that imposes a local sales tax" -> B + # MS: no other-locality row -> NONE + # NC: "Any locality that imposes a local sales tax" -> B + # NY: "Any other locality that imposes a local sales tax" -> D + # SC: "... or any other locality that imposes a local sales tax" -> B + # TN: "Any locality that imposes a local sales tax" -> B + # UT: "Any locality that imposes a local sales tax" -> B + # VA: "Any locality that imposes a local sales tax" -> A + period: 2025 + input: + people: + person_AK: + age: 40 + person_AL: + age: 40 + person_AR: + age: 40 + person_AZ: + age: 40 + person_CO: + age: 40 + person_GA: + age: 40 + person_IL: + age: 40 + person_KS: + age: 40 + person_LA: + age: 40 + person_MO: + age: 40 + person_MS: + age: 40 + person_NC: + age: 40 + person_NY: + age: 40 + person_SC: + age: 40 + person_TN: + age: 40 + person_UT: + age: 40 + person_VA: + age: 40 + households: + household_AK: + members: [person_AK] + state_code: AK + household_AL: + members: [person_AL] + state_code: AL + household_AR: + members: [person_AR] + state_code: AR + household_AZ: + members: [person_AZ] + state_code: AZ + household_CO: + members: [person_CO] + state_code: CO + household_GA: + members: [person_GA] + state_code: GA + household_IL: + members: [person_IL] + state_code: IL + household_KS: + members: [person_KS] + state_code: KS + household_LA: + members: [person_LA] + state_code: LA + household_MO: + members: [person_MO] + state_code: MO + household_MS: + members: [person_MS] + state_code: MS + household_NC: + members: [person_NC] + state_code: NC + household_NY: + members: [person_NY] + state_code: NY + household_SC: + members: [person_SC] + state_code: SC + household_TN: + members: [person_TN] + state_code: TN + household_UT: + members: [person_UT] + state_code: UT + household_VA: + members: [person_VA] + state_code: VA + output: + local_sales_tax_table: [C, B, B, B, A, B, A, B, A, B, NONE, B, D, B, B, B, A] + +- name: A locality's table given as input overrides the state default + # 2025 selector, Illinois: "Aurora, Elgin, Joliet, Waukegan" -> B, while + # the state default is A. + period: 2025 + input: + state_code: IL + local_sales_tax_table: B + output: + local_sales_tax_table: B + +# Localities the selector names. A place's row takes precedence over its +# county's, and both over the state's "any other locality" row. + +- name: Aurora, Colorado, 2022, a Table B city in Table A Adams County + # 2022 selector, Colorado: "Adams County, ... or any other locality" -> A; + # "Arapahoe County, Arvada, Aurora, ..." -> B. + period: 2022 + input: + state_code: CO + county_fips: "08001" + place_fips: "04000" + output: + local_sales_tax_table: B + +- name: Centennial, Colorado, 2022, a Table A city in Table B Arapahoe County + period: 2022 + input: + state_code: CO + county_fips: "08005" + place_fips: "12815" + output: + local_sales_tax_table: A + +- name: Arapahoe County, Colorado, moved to Table A in 2023 + # 2023 selector: "Adams County, Arapahoe County, Aurora, ..." -> A. + period: 2023 + input: + state_code: CO + county_fips: "08005" + output: + local_sales_tax_table: A + +- name: DeKalb County, Georgia, outside Atlanta, 2022 + # 2022 selector: "Dekalb County (excluding Atlanta)" -> B; "Any other + # locality that imposes a local sales tax" -> C. + period: 2022 + input: + state_code: GA + county_fips: "13089" + output: + local_sales_tax_table: B + +- name: Atlanta in DeKalb County, Georgia, 2022, the state's other table + period: 2022 + input: + state_code: GA + county_fips: "13089" + place_fips: "04000" + output: + local_sales_tax_table: C + +- name: DeKalb County, Georgia, outside Atlanta, 2024 + # 2024 selector: "Dekalb County (excluding Atlanta)" -> A; any other -> B. + period: 2024 + input: + state_code: GA + county_fips: "13089" + output: + local_sales_tax_table: A + +- name: Atlanta in DeKalb County, Georgia, 2024 + period: 2024 + input: + state_code: GA + county_fips: "13089" + place_fips: "04000" + output: + local_sales_tax_table: B + +- name: New York City + # 2025 selector, New York: "Cities: New York or Norwich (Chenango County)" + # -> A. + period: 2025 + input: + state_code: NY + county_fips: "36047" + place_fips: "51000" + output: + local_sales_tax_table: A + +- name: Brooklyn with only its county known + # Kings County lies wholly within New York City ("Cities: New York" -> A). + period: 2025 + input: + state_code: NY + county_fips: "36047" + output: + local_sales_tax_table: A + +- name: Yonkers, New York + # "Cities: Auburn, ..., White Plains, or Yonkers" -> B. + period: 2025 + input: + state_code: NY + county_fips: "36119" + place_fips: "84000" + output: + local_sales_tax_table: B + +- name: Dutchess County, New York + # "Counties: Chautauqua, Chenango, Columbia, Delaware, Dutchess, ..." -> A. + period: 2025 + input: + state_code: NY + county_fips: "36027" + output: + local_sales_tax_table: A + +- name: Tempe, Arizona, 2023 + # 2023 selector, Arizona: "Tempe" -> C; the rest -> B. + period: 2023 + input: + state_code: AZ + county_fips: "04013" + place_fips: "73000" + output: + local_sales_tax_table: C + +- name: Tempe, Arizona, 2024 + # 2024 selector: "Chandler, ..., Tempe, Tucson, Yuma, or any other + # locality" -> B. + period: 2024 + input: + state_code: AZ + county_fips: "04013" + place_fips: "73000" + output: + local_sales_tax_table: B + +- name: Tupelo, Mississippi, 2023 + # 2023 selector: "City of Jackson only" -> A; "City of Tupelo only" -> C. + period: 2023 + input: + state_code: MS + county_fips: "28081" + place_fips: "74840" + output: + local_sales_tax_table: C + +- name: Tupelo, Mississippi, 2025 + # 2025 selector: "City of Tupelo only" -> A; "City of Jackson only" -> C. + period: 2025 + input: + state_code: MS + county_fips: "28081" + place_fips: "74840" + output: + local_sales_tax_table: A + +- name: Sumter County, South Carolina, 2022 + # 2022 selector: "Allendale County, ..., Sumter County and Williamsburg + # County" -> B. + period: 2022 + input: + state_code: SC + county_fips: "45085" + output: + local_sales_tax_table: B + +- name: Sumter County, South Carolina, 2025 + # 2025 selector: "Sumter County" -> C. + period: 2025 + input: + state_code: SC + county_fips: "45085" + output: + local_sales_tax_table: C + +- name: East Baton Rouge Parish, Louisiana + # "East Baton Rouge Parish" -> B, while "Any other locality" -> A in 2025. + period: 2025 + input: + state_code: LA + county_fips: "22033" + output: + local_sales_tax_table: B + +- name: Orleans Parish, Louisiana + # "Ascension Parish, ..., Orleans Parish, ..." -> C. + period: 2025 + input: + state_code: LA + county_fips: "22071" + output: + local_sales_tax_table: C + +- name: A county outside the household's state is ignored + # A New York household with a Georgia county code: New York's "any other + # locality" table, D. + period: 2025 + input: + state_code: NY + county_fips: "13089" + output: + local_sales_tax_table: D + +- name: New York City selector accepts a state-prefixed place GEOID + period: 2025 + input: + state_code: NY + county_fips: "36047" + place_fips: "3651000" + output: + local_sales_tax_table: A + +- name: Atlanta in DeKalb selector accepts a short place code + period: 2024 + input: + state_code: GA + county_fips: "13089" + place_fips: "4000" + output: + local_sales_tax_table: B + +- name: Arapahoe County selector accepts a short county code + # 2022 Instructions for Schedule A PDF p. 17: Arapahoe County selects B; + # Colorado's other-locality row selects A, so this detects failed padding. + period: 2022 + input: + state_code: CO + county_fips: "8005" + output: + local_sales_tax_table: B + +- name: Jackson, Mississippi, 2022, retains its named table + period: 2022 + input: + state_code: MS + place_fips: "36000" + output: + local_sales_tax_table: A + +- name: Jackson, Mississippi, 2025, retains its named table + # 2025 Instructions for Schedule A PDF p. 18: "City of Jackson only" -> C. + period: 2025 + input: + state_code: MS + place_fips: "36000" + output: + local_sales_tax_table: C + +- name: Other Mississippi localities have no table even in Jackson's county + period: 2025 + input: + state_code: MS + county_fips: "28049" + place_fips: "14420" + output: + local_sales_tax_table: NONE diff --git a/policyengine_us/tests/policy/baseline/gov/irs/deductions/itemized/salt_and_real_estate/local_state_tax.yaml b/policyengine_us/tests/policy/baseline/gov/irs/deductions/itemized/salt_and_real_estate/local_state_tax.yaml index 3d999c8ada3..ef5be287213 100644 --- a/policyengine_us/tests/policy/baseline/gov/irs/deductions/itemized/salt_and_real_estate/local_state_tax.yaml +++ b/policyengine_us/tests/policy/baseline/gov/irs/deductions/itemized/salt_and_real_estate/local_state_tax.yaml @@ -1,9 +1,75 @@ -- name: 20% of state sales tax in a state with local sales taxes - period: 2023 +# State and Local General Sales Tax Deduction Worksheet, line 6 (Instructions +# for Schedule A (Form 1040), 2022-2025). Optional Local Sales Tax Table +# values are from the 2025 tables, row "$80,000-$90,000" (row 8), family +# size 1: Table A 120, Table B 142. + +- name: Local table method, New York City, Table A + # Line 2: Table A, 120. Line 3: 8.875% - 4% = 4.875 (Publication 718). + # Line 6: 120 x 4.875 = 585. + period: 2025 + input: + state_code: NY + county_fips: "36047" + place_fips: "51000" + state_sales_tax_income_bracket: 8 + output: + local_sales_tax: 585 + +- name: Local table method, Yonkers, Table B + # Line 2: Table B, 142. Line 3: 8.875% - 4% = 4.875. 142 x 4.875 = 692.25. + period: 2025 + input: + state_code: NY + county_fips: "36119" + place_fips: "84000" + state_sales_tax_income_bracket: 8 + output: + local_sales_tax: 692.25 + +- name: Ratio method, Tacoma, Washington + # Line 3: 10.3% (WAR2026Q4AUG27, all of 2025) - 6.5% = 3.8. Line 5: + # 3.8 / 6.5. Line 6: 1,000 x 3.8 / 6.5 = 584.62. + period: 2025 + absolute_error_margin: 0.01 + input: + state_code: WA + county_fips: "53053" + place_fips: "70000" + state_sales_tax: 1_000 + output: + local_sales_tax: 584.62 + +- name: Nevada, only the combined rate above 6.85% counts + # Clark County 8.375%: line 3 is 1.525 and line 4 is the 6.85% heading. + # 1,000 x 1.525 / 6.85 = 222.63. + period: 2025 + absolute_error_margin: 0.01 + input: + state_code: NV + county_fips: "32003" + state_sales_tax: 1_000 + output: + local_sales_tax: 222.63 + +- name: California with no rate input, no local amount + period: 2025 + input: + state_code: CA + county_fips: "06037" + state_sales_tax: 1_000 + output: + local_sales_tax: 0 + +- name: California with a user-supplied combined rate + # Line 3: 9.5% - 7.25% = 2.25. 1,000 x 2.25 / 7.25 = 310.34. + period: 2025 + absolute_error_margin: 0.01 input: + state_code: CA + combined_sales_tax_rate: 0.095 state_sales_tax: 1_000 output: - local_sales_tax: 200 + local_sales_tax: 310.34 - name: No state sales tax period: 2023 @@ -12,13 +78,49 @@ output: local_sales_tax: 0 -- name: Texas has local sales taxes, so the 20% estimate applies +- name: Texas has no official locality rates, so no local amount by default + period: 2025 + input: + state_code: TX + state_sales_tax: 1_000 + output: + local_sales_tax: 0 + +- name: Texas with a user-supplied combined rate + # Line 3: 8.25% - 6.25% = 2. 1,000 x 2 / 6.25 = 320. + period: 2025 + absolute_error_margin: 0.01 + input: + state_code: TX + combined_sales_tax_rate: 0.0825 + state_sales_tax: 1_000 + output: + local_sales_tax: 320 + +- name: Texas with a user-supplied local rate period: 2025 + absolute_error_margin: 0.01 input: state_code: TX + local_sales_tax_rate: 0.02 state_sales_tax: 1_000 output: - local_sales_tax: 200 + local_sales_tax: 320 + +- name: Chicago with a user-supplied combined rate, local table method + # Illinois has no official locality rate file. Line 3: 10.25% - 6.25% = 4. + # 2025 selector: "Arlington Heights, ..., Chicago, ..." -> Table A, 120. + # Line 6: 120 x 4 = 480. + period: 2025 + absolute_error_margin: 0.01 + input: + state_code: IL + county_fips: "17031" + place_fips: "14000" + combined_sales_tax_rate: 0.1025 + state_sales_tax_income_bracket: 8 + output: + local_sales_tax: 480 # The worksheet enters -0- on line 6 for residents of these ten states, whose # table entries carry footnote 4: "This state does not have a local general @@ -137,10 +239,145 @@ output: local_sales_tax: 0 -- name: Texas has local sales taxes, so the 20% estimate applies, 2019 +- name: Texas, 2019, no local amount without a rate input period: 2019 input: state_code: TX state_sales_tax: 1_000 output: - local_sales_tax: 200 + local_sales_tax: 0 + +- name: Rutland city has no local sales tax in 2022 + # The city's tax began in July 2023. The 2022 SST code belonged to the town. + period: 2022 + input: + state_code: VT + county_fips: "50021" + place_fips: "61225" + employment_income: 85_000 + output: + state_sales_tax: 572 + local_sales_tax: 0 + +- name: Backdating the corrected Rutland city rate gives no local tax in 2019 + period: 2019 + input: + state_code: VT + county_fips: "50021" + place_fips: "61225" + employment_income: 85_000 + output: + state_sales_tax: 525 + local_sales_tax: 0 + +- name: Rutland city local tax begins during 2023 + # 766 x ((184 / 365) x 1) / 6 = 64.35799. + period: 2023 + absolute_error_margin: 0.01 + input: + state_code: VT + county_fips: "50021" + place_fips: "61225" + employment_income: 85_000 + output: + state_sales_tax: 766 + local_sales_tax: 64.36 + +- name: Mississippi uses the ratio outside Jackson and Tupelo + # 2025 Instructions for Schedule A PDF pp. 4-5, 14, 18 (p. 5: "If there is no + # table for your locality, the table amount is considered to be zero"): + # https://www.irs.gov/pub/irs-prior/i1040sca--2025.pdf#page=18 + # Only Jackson and Tupelo have tables. At $85,000/family 1, line 1 = 1,243. + # Other/unknown localities: line 2 = 0; line 6 = 1,243 x 1 / 7 = 177.57. + # Jackson: Table C, 179 x 1 = 179. Tupelo: Table A, 120 x 1 = 120. + period: 2025 + absolute_error_margin: 0.01 + input: + people: + other: + age: 40 + employment_income: 85_000 + unknown: + age: 40 + employment_income: 85_000 + jackson: + age: 40 + employment_income: 85_000 + tupelo: + age: 40 + employment_income: 85_000 + tax_units: + other: + members: [other] + unknown: + members: [unknown] + jackson: + members: [jackson] + tupelo: + members: [tupelo] + households: + other: + members: [other] + state_code: MS + county_fips: "28049" + place_fips: "14420" + combined_sales_tax_rate: 0.08 + unknown: + members: [unknown] + state_code: MS + combined_sales_tax_rate: 0.08 + jackson: + members: [jackson] + state_code: MS + place_fips: "36000" + combined_sales_tax_rate: 0.08 + tupelo: + members: [tupelo] + state_code: MS + place_fips: "74840" + combined_sales_tax_rate: 0.08 + output: + local_sales_tax_table: [NONE, NONE, C, A] + state_sales_tax: [1_243, 1_243, 1_243, 1_243] + local_sales_tax: [177.57, 177.57, 179, 120] + +- name: Mississippi absent-table ratio accepts an entered local rate including zero + period: 2025 + absolute_error_margin: 0.01 + input: + people: + positive_rate: + age: 40 + employment_income: 85_000 + zero_rate: + age: 40 + employment_income: 85_000 + tax_units: + positive_rate: + members: [positive_rate] + zero_rate: + members: [zero_rate] + households: + positive_rate: + members: [positive_rate] + state_code: MS + local_sales_tax_rate: 0.01 + zero_rate: + members: [zero_rate] + state_code: MS + local_sales_tax_rate: 0 + output: + local_sales_tax_table: [NONE, NONE] + state_sales_tax: [1_243, 1_243] + local_sales_tax: [177.57, 0] + +- name: Mississippi still has no local amount without an entered rate + period: 2025 + input: + state_code: MS + place_fips: "14420" + employment_income: 85_000 + output: + local_sales_tax_table: NONE + state_sales_tax: 1_243 + local_sales_tax: 0 diff --git a/policyengine_us/tests/test_local_sales_tax_rate_build.py b/policyengine_us/tests/test_local_sales_tax_rate_build.py new file mode 100644 index 00000000000..8b2c3f71db6 --- /dev/null +++ b/policyengine_us/tests/test_local_sales_tax_rate_build.py @@ -0,0 +1,213 @@ +"""Small source-parser/cache checks; no tax-benefit model is constructed.""" + +import csv +import importlib.util +import io +import json +from pathlib import Path +import zipfile + +import pandas as pd +import pytest + + +@pytest.fixture(scope="module") +def build_script(): + path = ( + Path(__file__).resolve().parents[2] / "scripts/local_sales_tax_rates/build.py" + ) + spec = importlib.util.spec_from_file_location("local_sales_tax_build", path) + module = importlib.util.module_from_spec(spec) + spec.loader.exec_module(module) + return module + + +@pytest.fixture +def cached_build(build_script, monkeypatch, tmp_path): + monkeypatch.setattr(build_script, "BOUNDARY_CACHE", tmp_path / "cache") + return build_script + + +def boundary_row(*, city="Rutland", place="61225"): + fields = [""] * 89 + for column, value in { + 0: "A", + 1: "20220101", + 2: "29991231", + 14: city, + 15: "05701", + 22: "50", + 23: "50", + 24: "021", + 25: place, + }.items(): + fields[column] = value + return fields + + +def write_boundary(sources, rows, *, zipped=False): + folder = sources / "sst" / "boundary" + folder.mkdir(parents=True, exist_ok=True) + stream = io.StringIO(newline="") + csv.writer(stream).writerows(rows) + path = folder / ("VTB2026Q4.zip" if zipped else "VTB2026Q4.csv") + if zipped: + with zipfile.ZipFile(path, "w") as archive: + archive.writestr("boundary.csv", stream.getvalue().encode("latin-1")) + else: + path.write_text(stream.getvalue(), encoding="latin-1") + return path + + +@pytest.mark.parametrize("zipped", [False, True]) +def test_audit_counts_width_errors_before_selecting_columns( + cached_build, tmp_path, zipped +): + sources = tmp_path / "sources" + valid = boundary_row(city="Rutland, City") + missing_required_type = valid[:-1] + missing_required_type[-1] = "12345" + path = write_boundary( + sources, + [ + valid, + missing_required_type, + valid + ["unexpected"], + valid + [""], + valid, + valid[:-1], + ], + zipped=zipped, + ) + audits = {} + with pytest.warns(UserWarning, match="skipped 2 malformed boundary rows"): + frame = cached_build.load_sst_boundary(sources, "VT", audits) + audit = audits[str(path.relative_to(sources))] + assert audit["expected_fields"] == 89 + assert audit["input_rows"] == 6 + assert audit["accepted_rows"] == 4 + assert audit["skipped_rows"] == 2 + assert audit["trailing_blank_rows"] == 1 + assert audit["padded_trailing_type_rows"] == 1 + assert audit["skipped_row_examples"] == [ + {"line": 2, "fields": 88}, + {"line": 3, "fields": 90}, + ] + assert audit["source_sha256"] == cached_build.sha256(path) + assert frame.records.tolist() == [4] + assert frame.city.tolist() == ["RUTLAND, CITY"] + assert not (sources / "sst" / "cache").exists() + + +def test_cache_hit_restores_audit_without_reparsing( + cached_build, monkeypatch, tmp_path +): + sources = tmp_path / "sources" + write_boundary(sources, [boundary_row(), boundary_row()[:-2], boundary_row()[:-1]]) + original = {} + with pytest.warns(UserWarning, match="skipped 1 malformed boundary rows"): + frame = cached_build.load_sst_boundary(sources, "VT", original) + + def unexpected_parse(*args, **kwargs): + raise AssertionError("an input-pinned cache must avoid reparsing") + + monkeypatch.setattr(cached_build, "sst_boundary_chunks", unexpected_parse) + restored = {} + with pytest.warns(UserWarning, match="skipped 1 malformed boundary rows"): + again = cached_build.load_sst_boundary(sources, "VT", restored) + assert restored == original + assert next(iter(restored.values()))["skipped_rows"] == 1 + assert next(iter(restored.values()))["padded_trailing_type_rows"] == 1 + pd.testing.assert_frame_equal(again, frame) + sidecar = next(cached_build.BOUNDARY_CACHE.glob("*.audit.json")) + metadata = json.loads(sidecar.read_text()) + assert metadata["schema_version"] == 3 + assert metadata["source_sha256"] == next(iter(original.values()))["source_sha256"] + + +def test_changed_input_same_filename_invalidates_cache(cached_build, tmp_path): + sources = tmp_path / "sources" + write_boundary(sources, [boundary_row()]) + first = {} + cached_build.load_sst_boundary(sources, "VT", first) + write_boundary(sources, [boundary_row(city="Rutland Town", place="61300")]) + second = {} + frame = cached_build.load_sst_boundary(sources, "VT", second) + assert ( + next(iter(first.values()))["source_sha256"] + != next(iter(second.values()))["source_sha256"] + ) + assert frame.city.tolist() == ["RUTLAND TOWN"] + assert frame.place.tolist() == ["61300"] + + +def test_unaudited_v2_and_missing_sidecar_are_not_reused(cached_build, tmp_path): + sources = tmp_path / "sources" + write_boundary(sources, [boundary_row()]) + old_cache = sources / "sst" / "cache" / "VTB2026Q4-v2.pkl" + old_cache.parent.mkdir(parents=True) + pd.DataFrame({"records": [999]}).to_pickle(old_cache) + assert cached_build.load_sst_boundary(sources, "VT").records.tolist() == [1] + # A pre-normalization v3 audit must not preserve an obsolete row count. + sidecar = next(cached_build.BOUNDARY_CACHE.glob("*.audit.json")) + cache = next(cached_build.BOUNDARY_CACHE.glob("*.pkl")) + metadata = json.loads(sidecar.read_text()) + stale = pd.read_pickle(cache) + stale["records"] = 999 + stale.to_pickle(cache) + metadata["cache_sha256"] = cached_build.sha256(cache) + del metadata["audit"]["padded_trailing_type_rows"] + sidecar.write_text(json.dumps(metadata)) + assert cached_build.load_sst_boundary(sources, "VT").records.tolist() == [1] + next(cached_build.BOUNDARY_CACHE.glob("*.audit.json")).unlink() + next(cached_build.BOUNDARY_CACHE.glob("*.pkl")).write_bytes(b"unaudited") + assert cached_build.load_sst_boundary(sources, "VT").records.tolist() == [1] + + +def test_pickle_hash_mismatch_invalidates_cache(cached_build, tmp_path): + sources = tmp_path / "sources" + write_boundary(sources, [boundary_row()]) + cached_build.load_sst_boundary(sources, "VT") + next(cached_build.BOUNDARY_CACHE.glob("*.pkl")).write_bytes(b"modified") + assert cached_build.load_sst_boundary(sources, "VT").records.tolist() == [1] + + +def test_unrecoverable_csv_quotes_fail_with_source_and_line(cached_build, tmp_path): + sources = tmp_path / "sources" + path = write_boundary(sources, [boundary_row()]) + with path.open("a", encoding="latin-1") as stream: + stream.write('"unterminated\n') + with pytest.raises(ValueError, match=r"VTB2026Q4.csv: malformed CSV near line 2"): + cached_build.load_sst_boundary(sources, "VT") + assert not cached_build.BOUNDARY_CACHE.exists() + + +def test_no_usable_rows_does_not_write_cache(cached_build, tmp_path): + sources = tmp_path / "sources" + write_boundary(sources, [boundary_row()[:-2]]) + with pytest.raises( + ValueError, match="no usable boundary records; 1 malformed rows skipped" + ): + cached_build.load_sst_boundary(sources, "VT") + assert not cached_build.BOUNDARY_CACHE.exists() + + +def test_chunk_boundaries_preserve_all_counts(cached_build, tmp_path): + sources = tmp_path / "sources" + path = write_boundary( + sources, [boundary_row(), boundary_row()[:-1], boundary_row()] + ) + audit = {} + chunks = list(cached_build.sst_boundary_chunks(path, audit, chunksize=2)) + assert [len(chunk) for chunk in chunks] == [2, 1] + assert audit["accepted_rows"] == 3 + assert audit["skipped_rows"] == 0 + assert audit["padded_trailing_type_rows"] == 1 + + +def test_manifest_hashes_every_shipped_csv(build_script): + manifest = json.loads((build_script.HERE / "manifest.json").read_text()) + shipped = sorted(path.name for path in build_script.OUTPUT.glob("*.csv")) + assert sorted(manifest["output_sha256"]) == shipped + for name, digest in manifest["output_sha256"].items(): + assert build_script.sha256(build_script.OUTPUT / name) == digest, name diff --git a/policyengine_us/tests/test_local_sales_tax_worksheet.py b/policyengine_us/tests/test_local_sales_tax_worksheet.py new file mode 100644 index 00000000000..eddebede935 --- /dev/null +++ b/policyengine_us/tests/test_local_sales_tax_worksheet.py @@ -0,0 +1,465 @@ +"""Invariants of the local general sales tax worksheet (local_sales_tax). + +The State and Local General Sales Tax Deduction Worksheet (Instructions for +Schedule A (Form 1040), 2022-2025) sets line 6, the local amount, as: +- 0 for full-year residents of the ten jurisdictions it names after line 1; +- line 2 x line 3 in the states it names on line 2, where line 2 is the + Optional Local Sales Tax Table amount (for a 1% local rate) and line 3 the + local rate in percentage points; +- otherwise line 1 x line 3 / line 4, where line 1 is the state table amount + and line 4 the state rate in the state table heading. +PolicyEngine takes line 3 (local_sales_tax_rate) as the combined state and +local rate minus the state general sales tax rate (the official state rate +where PolicyEngine has the state's rate files, else the heading rate), +floored at 0. The combined rate is the +official locality rate in the states with official rate files, the heading +rate elsewhere, or the rate the user enters. + +Invariants, each tested below: +- I1 method partition: each IRS year, the 50 states and DC split exactly into + the no-local states (table footnote 4), the local-table states (footnote 2, + plus Alaska), the ratio states (footnote 1, plus California and Nevada), and + the four states without a state table; the default-table lists partition + the local-table states, including NONE for Mississippi outside its named + cities. +- I2 non-negativity: local_sales_tax >= 0 for any combined rate. +- I3 no-local zero: local_sales_tax = 0 in the ten no-local jurisdictions. +- I4 threshold: local_sales_tax = 0 whenever the combined rate is at or below + the state rate b (California at 7.25%, Nevada at 6.85%). +- I5 linearity in line 3: f(b + k x) = k f(b + x), and f never falls as the + combined rate rises. +- I6 differential: local_sales_tax equals a pure-Python worksheet that reads + the raw parameter YAML files, over every state, year (2022-2026, 2030), + family size 1-8, income row, table letter, and several rates. +- I7 local_sales_tax never falls as the income row or family size rises. +- I8 Table D equals the New York state table / 4, rounded half up, in + 2022-2024, and is within 1 of it in 2025 (as printed by the IRS). +- I9 with no rate input, the combined rate is the heading rate and + local_sales_tax is 0 in every state without official locality rates; in + the states with them, the combined rate is the state's official + population-weighted rate, above its state rate. +- I11 entering line 3 directly (local_sales_tax_rate) gives the same amount + as entering the combined rate it implies. +- I10 local tables after 2025 are the 2025 tables times the IRS uprating + ratio. + +Hypothesis draws the continuous rate and random (state, year, family size, +income row, table) points; each example runs as one vectorized simulation. +""" + +from datetime import date +from decimal import ROUND_HALF_UP, Decimal +from itertools import product + +import numpy as np +import pytest +import yaml +from hypothesis import HealthCheck, given, settings +from hypothesis import strategies as st +from policyengine_core.simulations import SimulationBuilder + +from policyengine_us.model_api import REPO +from policyengine_us.system import system + +STATE_RATES = REPO.joinpath("data", "local_sales_tax", "state_rates.csv") + +SALT = REPO.joinpath( + "parameters", "gov", "irs", "deductions", "itemized", "salt_and_real_estate" +) +IRS_YEARS = (2022, 2023, 2024, 2025) +CHECKED_YEARS = IRS_YEARS + (2026, 2030) +TABLES = ("A", "B", "C", "D") +TABLE_SELECTIONS = TABLES + ("NONE",) +FAMILY_SIZES = range(1, 9) +INCOME_ROWS = range(1, 20) +STATES = sorted( + "AL AK AZ AR CA CO CT DE DC 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".split() +) +# State table footnotes, 2022-2025. Footnote 4: "This state does not have a +# local general sales tax, so the amount in the state table is the only +# amount to be deducted." +NO_LOCAL = {"CT", "DC", "IN", "KY", "MA", "MD", "ME", "MI", "NJ", "RI"} +# Footnote 2: "Follow the instructions on the next page to determine your +# local sales tax deduction." Worksheet line 2 lists these states and Alaska. +FOOTNOTE_2 = { + 2022: set("AR AZ CO GA IL LA MO MS NC NY SC TN UT VA".split()), + 2023: set("AL AR AZ CO GA IL KS LA MO MS NC NY SC TN UT VA".split()), +} +# Footnote 1: "Use the Ratio Method to determine your local sales tax +# deduction." Footnotes 3 and 5 send California and Nevada residents with a +# larger local tax to the Ratio Method too. +FOOTNOTE_1 = { + 2022: set("AL FL HI IA ID KS MN ND NE NM OH OK PA SD TX VT WA WI WV WY".split()), + 2023: set("FL HI IA ID MN ND NE NM OH OK PA SD TX VT WA WI WV WY".split()), +} +NO_STATE_TABLE = {"DE", "MT", "NH", "OR"} +# States with official locality rate files: New York, Virginia, and the +# Streamlined Sales Tax member states with local sales taxes. +OFFICIAL_RATE_STATES = sorted( + "AR GA IA KS MN NC ND NE NV NY OH OK SD TN UT VA VT WA WI WV WY".split() +) +TABLE_D_NOTE_EXACT_YEARS = (2022, 2023, 2024) + + +def _irs_year(year): + """The IRS table year whose lists apply (2023's lists carry on).""" + return 2022 if year == 2022 else 2023 + + +def _load(path): + with path.open() as file: + return yaml.safe_load(file) + + +def _dated(values, year): + """The value in force on January 1 of the year, from a dated mapping.""" + instant = date(year, 1, 1) + dates = sorted(d for d in values if d <= instant) + return values[dates[-1]] if dates else values[min(values)] + + +@pytest.fixture(scope="module") +def raw(): + """The parameter YAML files as written, without the parameter system.""" + return { + "state_tax": _load(SALT / "state_sales_tax_table" / "tax.yaml"), + "rate": _load(SALT / "state_sales_tax_table" / "rate.yaml"), + "no_local": _load( + SALT / "state_sales_tax_table" / "no_local_sales_tax_states.yaml" + )["values"], + "local_tax": _load(SALT / "local_sales_tax_table" / "tax.yaml"), + "local_states": _load(SALT / "local_sales_tax_table" / "states.yaml")["values"], + "default": { + t: _load( + SALT / "local_sales_tax_table" / "default_table" / f"{t.lower()}.yaml" + )["values"] + for t in TABLE_SELECTIONS + }, + } + + +def _uprating_factor(year): + """Ratio of the IRS uprating index for the year to its 2025 value.""" + uprating = system.parameters.gov.irs.uprating + if year <= 2025: + return 1.0 + return uprating(f"{year}-01-01") / uprating("2025-01-01") + + +class _ReferenceWorksheet: + """The worksheet's line 6 from the raw YAML files, in plain Python.""" + + def __init__(self, raw, year): + table_year = min(year, 2025) + factor = _uprating_factor(year) + self.no_local = set(_dated(raw["no_local"], table_year)) + self.local_states = set(_dated(raw["local_states"], table_year)) + self.heading = { + s: _dated(raw["rate"][s], table_year) if s in raw["rate"] else 0 + for s in STATES + } + official = _official_state_rates(year) + self.base = {s: official.get(s, self.heading[s]) for s in STATES} + self.local_table = { + (t, size, row): _dated(raw["local_tax"][t][size][row], table_year) * factor + for t, size, row in product(TABLES, range(1, 7), INCOME_ROWS) + } + self.state_table = { + (s, size, row): _dated(raw["state_tax"][s][size][row], table_year) * factor + for s in STATES + if s in raw["state_tax"] + for size, row in product(range(1, 7), INCOME_ROWS) + } + + def line_6(self, state, size, row, table, combined): + if state in self.no_local: + return 0.0 + heading = self.heading[state] + local_rate = max(combined - self.base[state], 0.0) + column = min(size, 6) + if state in self.local_states and table != "NONE": + # Line 2 x line 3, with line 3 in percentage points. + return self.local_table[(table, column, row)] * local_rate * 100 + if heading == 0: + return 0.0 + # Line 1 x line 5, where line 5 = line 3 / line 4. + return self.state_table[(state, column, row)] * local_rate / heading + + +def _simulate(year, states, sizes, rows, rates, tables=None): + """One single-person household per point; returns local_sales_tax.""" + simulation = SimulationBuilder().build_default_simulation(system, len(states)) + simulation.set_input("state_code", year, np.array(states)) + simulation.set_input("tax_unit_size", year, np.array(sizes)) + simulation.set_input("state_sales_tax_income_bracket", year, np.array(rows)) + simulation.set_input("combined_sales_tax_rate", year, np.array(rates)) + if tables is not None: + simulation.set_input("local_sales_tax_table", year, np.array(tables)) + return simulation.calculate("local_sales_tax", year) + + +def _heading_rates(year): + rates = system.parameters.gov.irs.deductions.itemized.salt_and_real_estate + rates = rates.state_sales_tax_table.rate(f"{year}-01-01") + return {state: float(rates[state]) for state in STATES} + + +def _official_state_rates(year): + """Day-by-day mean over the year of each state's rate in the official + state rate file, read directly; each state's first rate also covers the + days before its first row.""" + rows = {} + with STATE_RATES.open() as file: + next(file) + for line in file: + state, start, rate = line.strip().split(",") + rows.setdefault(state, []).append((date.fromisoformat(start), float(rate))) + means = {} + for state, steps in rows.items(): + steps.sort() + day, total, days = date(year, 1, 1), 0.0, 0 + while day.year == year: + in_force = [r for start, r in steps if start <= day] or [steps[0][1]] + total += in_force[-1] + days += 1 + day = date.fromordinal(day.toordinal() + 1) + means[state] = total / days + return means + + +def _state_rates(year): + """Line 3's base: the official state rate where the state's files give + it, else the heading rate.""" + official = _official_state_rates(year) + headings = _heading_rates(year) + return {s: official.get(s, headings[s]) for s in STATES} + + +# Hypothesis strategies: a batch of worksheet points in one year. +points = st.lists( + st.tuples( + st.sampled_from(STATES), + st.sampled_from(FAMILY_SIZES), + st.sampled_from(INCOME_ROWS), + st.sampled_from(TABLE_SELECTIONS), + ), + min_size=1, + max_size=60, +) +years = st.sampled_from(CHECKED_YEARS) +# A fixed seed and no example database keep CI runs reproducible and leave no +# files behind; the grid tests below cover the finite dimensions exhaustively. +HYPOTHESIS_SETTINGS = settings( + max_examples=25, + deadline=None, + derandomize=True, + database=None, + suppress_health_check=[ + HealthCheck.too_slow, + HealthCheck.data_too_large, + HealthCheck.large_base_example, + ], +) + + +@pytest.mark.parametrize("year", IRS_YEARS) +def test_i1_methods_partition_the_jurisdictions(raw, year): + """I1: every state and DC gets exactly one worksheet method.""" + irs_year = _irs_year(year) + no_local = set(_dated(raw["no_local"], year)) + local_table = set(_dated(raw["local_states"], year)) + rates = {s: _dated(raw["rate"][s], year) for s in raw["rate"] if len(s) == 2} + ratio = { + s for s in STATES if rates.get(s, 0) > 0 and s not in no_local | local_table + } + no_table = {s for s in STATES if rates.get(s, 0) == 0} - local_table + assert no_local == NO_LOCAL + assert local_table == FOOTNOTE_2[irs_year] | {"AK"} + assert ratio == FOOTNOTE_1[irs_year] | {"CA", "NV"} + assert no_table == NO_STATE_TABLE + groups = [no_local, local_table, ratio, no_table] + assert sum(len(g) for g in groups) == len(STATES) == 51 + assert set().union(*groups) == set(STATES) + # Default selections cover each local-table state exactly once. Mississippi + # has no default table; only its named cities use tables. + defaults = [set(_dated(raw["default"][t], year)) for t in TABLE_SELECTIONS] + assert set(_dated(raw["default"]["NONE"], year)) == {"MS"} + assert sum(len(d) for d in defaults) == len(local_table) + assert set().union(*defaults) == local_table + + +@HYPOTHESIS_SETTINGS +@given(year=years, batch=points, data=st.data()) +def test_i2_local_sales_tax_is_never_negative(year, batch, data): + """I2: any combined rate from 0 to 20%, including below the heading.""" + rates = data.draw( + st.lists( + st.floats(0, 0.2, allow_nan=False), + min_size=len(batch), + max_size=len(batch), + ) + ) + states, sizes, rows, tables = zip(*batch) + amounts = _simulate(year, states, sizes, rows, rates, tables) + assert (amounts >= 0).all() + + +@HYPOTHESIS_SETTINGS +@given(year=years, batch=points, rate=st.floats(0, 0.2, allow_nan=False)) +def test_i3_no_local_jurisdictions_are_zero(year, batch, rate): + """I3: the ten no-local jurisdictions at any rate, size, row, and table.""" + no_local = sorted(NO_LOCAL) + states = [no_local[i % len(no_local)] for i in range(len(batch))] + _, sizes, rows, tables = zip(*batch) + amounts = _simulate(year, states, sizes, rows, [rate] * len(batch), tables) + assert (amounts == 0).all() + + +@HYPOTHESIS_SETTINGS +@given( + year=years, + batch=points, + shares=st.lists(st.floats(0, 1), min_size=60, max_size=60), +) +def test_i4_zero_at_or_below_the_heading_rate(year, batch, shares): + """I4: combined rate = state rate x a share in [0, 1].""" + bases = _state_rates(year) + states, sizes, rows, tables = zip(*batch) + rates = [bases[s] * shares[i] for i, s in enumerate(states)] + amounts = _simulate(year, states, sizes, rows, rates, tables) + assert (amounts == 0).all() + + +@pytest.mark.parametrize("year", CHECKED_YEARS) +def test_i4_california_and_nevada_no_box(year): + """I4: California at 7.25% and Nevada at 6.85% enter no local rate.""" + amounts = _simulate(year, ["CA", "NV"], [2, 2], [8, 8], [0.0725, 0.0685]) + assert list(amounts) == [0, 0] + above = _simulate(year, ["CA", "NV"], [2, 2], [8, 8], [0.0726, 0.0686]) + assert (above > 0).all() + + +@HYPOTHESIS_SETTINGS +@given( + year=years, + batch=points, + x=st.floats(0.001, 0.05), + k=st.floats(0.5, 4), +) +def test_i5_linear_and_monotone_in_the_local_rate(year, batch, x, k): + """I5: f(b + k x) = k f(b + x), and f(b + x) <= f(b + k x) when k >= 1.""" + bases = _state_rates(year) + states, sizes, rows, tables = zip(*batch) + base = [bases[s] + x for s in states] + scaled = [bases[s] + k * x for s in states] + f_base = _simulate(year, states, sizes, rows, base, tables) + f_scaled = _simulate(year, states, sizes, rows, scaled, tables) + np.testing.assert_allclose(f_scaled, k * f_base, rtol=1e-4, atol=0.01) + low, high = (f_base, f_scaled) if k >= 1 else (f_scaled, f_base) + assert (low <= high).all() + + +RATES = (0.0, 0.04, 0.0725, 0.0912, 0.115) + + +@pytest.mark.parametrize("year", CHECKED_YEARS) +def test_i6_matches_a_reference_worksheet(raw, year): + """I6: every state, family size 1-8, income row, table, and five rates + (0%, 4%, 7.25%, 9.12%, 11.5%).""" + grid = list(product(STATES, FAMILY_SIZES, INCOME_ROWS, TABLE_SELECTIONS, RATES)) + states, sizes, rows, tables, rates = zip(*grid) + actual = _simulate(year, states, sizes, rows, rates, tables) + reference = _ReferenceWorksheet(raw, year) + expected = [reference.line_6(*point) for point in grid] + np.testing.assert_allclose(actual, expected, rtol=1e-5, atol=1e-3) + + +@pytest.mark.parametrize("year", CHECKED_YEARS) +def test_i7_never_falls_as_income_row_or_family_size_rises(year): + """I7: every state and table, family size 1-8, income row, at 9.5%.""" + grid = list(product(STATES, TABLE_SELECTIONS, FAMILY_SIZES, INCOME_ROWS)) + states, tables, sizes, rows = zip(*grid) + amounts = _simulate(year, states, sizes, rows, [0.095] * len(grid), tables) + amounts = amounts.reshape( + len(STATES), len(TABLE_SELECTIONS), len(FAMILY_SIZES), len(INCOME_ROWS) + ) + assert (np.diff(amounts, axis=2) >= 0).all(), "falls as family size rises" + assert (np.diff(amounts, axis=3) >= 0).all(), "falls as the income row rises" + + +@pytest.mark.parametrize("year", IRS_YEARS) +def test_i8_table_d_is_a_quarter_of_the_new_york_table(raw, year): + """I8: selector note "* Note: Local Table D is just 25% of the NY State + table." Exact after half-up rounding in 2022-2024; the printed 2025 Table D + departs from it by up to 1 in some cells.""" + instant = date(year, 1, 1) + gaps = [] + for size, row in product(range(1, 7), INCOME_ROWS): + new_york = raw["state_tax"]["NY"][size][row][instant] + table_d = raw["local_tax"]["D"][size][row][instant] + quarter = Decimal(new_york) / 4 + rounded = int(quarter.quantize(Decimal(1), rounding=ROUND_HALF_UP)) + gaps.append((table_d - rounded, abs(Decimal(table_d) - quarter))) + if year in TABLE_D_NOTE_EXACT_YEARS: + assert all(gap == 0 for gap, _ in gaps) + else: + assert all(distance <= 1 for _, distance in gaps) + + +@pytest.mark.parametrize("year", CHECKED_YEARS + (2021,)) +def test_i9_no_rate_input(year): + """I9: every state and DC, every family size and income row, with no rate + input and no county.""" + grid = list(product(STATES, FAMILY_SIZES, INCOME_ROWS)) + states, sizes, rows = zip(*grid) + simulation = SimulationBuilder().build_default_simulation(system, len(grid)) + simulation.set_input("state_code", year, np.array(states)) + simulation.set_input("tax_unit_size", year, np.array(sizes)) + simulation.set_input("state_sales_tax_income_bracket", year, np.array(rows)) + combined = simulation.calculate("combined_sales_tax_rate", year) + amounts = simulation.calculate("local_sales_tax", year) + headings = _heading_rates(year) + heading = np.array([headings[s] for s in states], dtype=np.float32) + bases = _state_rates(year) + base = np.array([bases[s] for s in states], dtype=np.float32) + official = np.isin(states, OFFICIAL_RATE_STATES) + assert (combined[~official] == heading[~official]).all() + assert (amounts[~official] == 0).all() + assert (combined[official] > base[official]).all() + assert (amounts[official] > 0).all() + + +@HYPOTHESIS_SETTINGS +@given(year=years, batch=points, x=st.floats(0, 0.05, allow_nan=False)) +def test_i11_local_rate_input_matches_combined_rate_input(year, batch, x): + """I11: line 3 entered directly, or implied by a combined rate.""" + bases = _state_rates(year) + states, sizes, rows, tables = zip(*batch) + by_combined = _simulate( + year, states, sizes, rows, [bases[s] + x for s in states], tables + ) + simulation = SimulationBuilder().build_default_simulation(system, len(batch)) + simulation.set_input("state_code", year, np.array(states)) + simulation.set_input("tax_unit_size", year, np.array(sizes)) + simulation.set_input("state_sales_tax_income_bracket", year, np.array(rows)) + simulation.set_input("local_sales_tax_rate", year, np.full(len(batch), x)) + simulation.set_input("local_sales_tax_table", year, np.array(tables)) + by_local = simulation.calculate("local_sales_tax", year) + np.testing.assert_allclose(by_local, by_combined, rtol=1e-4, atol=0.01) + + +@pytest.mark.parametrize("year", (2026, 2030)) +def test_i10_local_tables_uprate_from_2025(year): + """I10: every table, family size, and income row.""" + tables = system.parameters.gov.irs.deductions.itemized.salt_and_real_estate + tables = tables.local_sales_tax_table.tax + later = tables(f"{year}-01-01") + last = tables("2025-01-01") + factor = _uprating_factor(year) + assert factor > 1 + for table, size, row in product(TABLES, range(1, 7), INCOME_ROWS): + assert later[table][str(size)][str(row)] == pytest.approx( + last[table][str(size)][str(row)] * factor, rel=1e-9 + ) diff --git a/policyengine_us/tests/test_locality_sales_tax_rates.py b/policyengine_us/tests/test_locality_sales_tax_rates.py new file mode 100644 index 00000000000..1b2daa0d782 --- /dev/null +++ b/policyengine_us/tests/test_locality_sales_tax_rates.py @@ -0,0 +1,522 @@ +"""Invariants of the official locality sales tax rates. + +`policyengine_us/data/local_sales_tax/` stores, for the states with official +locality rate files (New York, Virginia and the Streamlined Sales Tax states +with local sales taxes), the combined state and local general sales tax rate +of each county's places with their own rate and of its area outside them, as +step functions of the date, plus the 2020 Census population of each. +`combined_sales_tax_rate` reads them by county and place FIPS code, and +`local_sales_tax_table` reads the IRS selector's named counties and cities. + +Invariants, each tested below: +- L0 official sources only: no sales tax parameter, variable, data file or + build input names a non-official rate source. +- L1 schema: FIPS formats, one state per county, dates ascending from + 2022-01-01, consecutive rates of a key differ, rates in (0, 0.15). +- L2 coverage: every county of a covered state, in the county FIPS dataset, + has a rate; the population file has exactly the rate keys; populations are + non-negative. +- L3 day weighting: the annual rate of every key equals a day-by-day mean of + its step function, computed independently, for any year, and reproduces the + worksheet line 3 example (1% for 273 days, 1.75% for 92 days: 1.189%). +- L4 bounds: a key's annual rate lies within its step values; a county's and + a state's population-weighted rates lie within their keys' rates. +- L5 floors: every covered locality's annual rate is at least its state's + official general rate, and at least the IRS state table heading rate less + the IRS rounding, so worksheet line 3 is non-negative from the data, not + only from its floor at 0. +- L6 lookup precedence: combined_sales_tax_rate returns the place rate, else + the rate outside places when the place or census block is known, else the + county's rate, else the state's; a county outside the household's state is + ignored; a state without official rates gets its heading rate. +- L8 state rates: the official state general rates cover every covered + state but Nevada, at the statutory rates (New York 4%, Virginia 4.3%, + Minnesota 6.875%), with South Dakota's cut from 4.5% to 4.2% on 2023-07-01. +- L7 selector lists: each year's county and place lists are disjoint across + tables, and name only counties and places in states that use the local + tables (local_sales_tax_table.yaml tests the precedence place > county > + state default). +- L9 input provenance: calculated county/city defaults do not become + geography inputs; directly supplied values and branch ancestry remain + distinguishable (the YAML files test geographic values and precedence). +""" + +from datetime import date, timedelta +from pathlib import Path +import runpy + +import numpy as np +import pandas as pd +import pytest +import yaml +from hypothesis import HealthCheck, given, settings +from hypothesis import strategies as st +from policyengine_core.periods import period as to_period +from policyengine_core.simulations import SimulationBuilder + +from policyengine_us.model_api import REPO +from policyengine_us.system import system +from policyengine_us.tools.geography.county_helpers import ( + load_county_fips_dataset, + state_fips_by_state_code, +) +from policyengine_us.tools.local_sales_tax_rates import ( + annual_rates, + locality_populations, + locality_place_counties, + locality_rate_schedule, + locality_sales_tax_rates, + state_general_sales_tax_rates, + state_rate_schedule, +) + +SALT = REPO.joinpath( + "parameters", "gov", "irs", "deductions", "itemized", "salt_and_real_estate" +) +SELECTOR = SALT / "local_sales_tax_table" +TABLES = ("a", "b", "c", "d") +IRS_YEARS = (2022, 2023, 2024, 2025) +SCHEDULE = locality_rate_schedule() +COVERED_STATES = sorted(SCHEDULE["state_code"].unique()) +KEYS = ["county_fips", "place_fips"] +# New York, Virginia, and the 19 SST member states with local sales taxes. +EXPECTED_STATES = sorted( + "AR GA IA KS MN NC ND NE NV NY OH OK SD TN UT VA VT WA WI WV WY".split() +) +# IRS headings round state rates to two decimals (Minnesota's 6.875% prints +# as 6.88%), and South Dakota's 2023 heading averages a mid-year change. +HEADING_ROUNDING = 0.0001 +SALES_TAX_FILES = [ + *SALT.joinpath("state_sales_tax_table").glob("*.yaml"), + *SELECTOR.rglob("*.yaml"), + *REPO.joinpath("variables", "gov", "local", "tax", "sales").glob("*.py"), + *REPO.joinpath("data", "local_sales_tax").glob("*"), + REPO / "tools" / "local_sales_tax_rates.py", + REPO / "tools" / "local_sales_tax_geography.py", + *REPO.parent.joinpath("scripts", "local_sales_tax_rates").glob("*"), +] + + +def _dated(values, year): + instant = date(year, 1, 1) + dates = sorted(d for d in values if d <= instant) + return values[dates[-1]] if dates else values[min(values)] + + +def test_l0_official_sources_only(): + """L0: the sales tax files cite no non-official rate source.""" + assert SALES_TAX_FILES + offenders = [ + str(path) + for path in SALES_TAX_FILES + if path.is_file() + and path.suffix in {".py", ".yaml", ".csv", ".md", ".json"} + and any( + name in path.read_text().lower() + for name in ("taxfoundation", "tax foundation", "average_combined_rate") + ) + ] + assert not offenders, offenders + assert COVERED_STATES == EXPECTED_STATES + + +def test_l1_schema(): + """L1: every row of the rate and population files.""" + s = SCHEDULE + assert s["county_fips"].str.fullmatch(r"\d{5}").all() + assert s["place_fips"].str.fullmatch(r"(\d{5})?").all() + assert (s.groupby("county_fips")["state_code"].nunique() == 1).all() + state_fips = state_fips_by_state_code() + assert (s["county_fips"].str[:2] == s["state_code"].map(state_fips)).all() + first = s.groupby(KEYS)["effective_from"].transform("min") + assert (first == pd.Timestamp("2022-01-01")).all() + assert (s.groupby(KEYS)["effective_from"].diff().dropna() > pd.Timedelta(0)).all() + previous = s.groupby(KEYS)["rate"].shift() + assert (previous.isna() | (previous != s["rate"])).all() + assert ((s["rate"] > 0) & (s["rate"] < 0.15)).all() + populations = locality_populations() + assert (populations["population"] >= 0).all() + + +def test_l2_coverage(): + """L2: every county of every covered state.""" + counties = load_county_fips_dataset() + covered = set(SCHEDULE["county_fips"]) + for state in COVERED_STATES: + expected = set(counties.loc[counties["state"] == state, "county_fips"]) + missing = expected - covered + assert not missing, f"{state}: no rate for {sorted(missing)}" + rate_keys = set(map(tuple, SCHEDULE[KEYS].drop_duplicates().to_numpy())) + population_keys = set(map(tuple, locality_populations()[KEYS].to_numpy())) + assert rate_keys == population_keys + + +def _daily_mean(rows: pd.DataFrame, year: int) -> float: + """Day-by-day mean of a key's step function over a calendar year.""" + rows = rows.sort_values("effective_from") + total, days, day = 0.0, 0, date(year, 1, 1) + while day.year == year: + active = rows[rows["effective_from"] <= pd.Timestamp(day)] + rate = active["rate"].iloc[-1] if len(active) else rows["rate"].iloc[0] + total += rate + days += 1 + day += timedelta(days=1) + return total / days + + +changing_keys = ( + SCHEDULE[SCHEDULE.duplicated(KEYS, keep=False)][KEYS] + .drop_duplicates() + .to_numpy() + .tolist() +) + + +@settings( + max_examples=25, + deadline=None, + derandomize=True, + database=None, + suppress_health_check=[HealthCheck.too_slow], +) +@given( + keys=st.lists(st.sampled_from(changing_keys), min_size=1, max_size=5), + year=st.integers(2015, 2030), +) +def test_l3_day_weighting_matches_reference(keys, year): + """L3: keys whose rate changes, in any year from 2015 to 2030.""" + annual = annual_rates(SCHEDULE, year) + for county, place in keys: + rows = SCHEDULE[ + (SCHEDULE["county_fips"] == county) & (SCHEDULE["place_fips"] == place) + ] + assert annual[(county, place)] == pytest.approx( + _daily_mean(rows, year), abs=1e-9 + ) + + +def test_l3_worksheet_line_3_example(): + """L3: "Locality 1 imposed a 1% local general sales tax from January 1 + through September 30, 2025 (273 days). The rate increased to 1.75% for + the period from October 1 through December 31, 2025 (92 days). You would + enter "1.189" on line 3" (2025 Instructions for Schedule A).""" + schedule = pd.DataFrame( + { + "county_fips": ["99999", "99999"], + "place_fips": ["", ""], + "effective_from": pd.to_datetime(["2022-01-01", "2025-10-01"]), + "rate": [0.01, 0.0175], + } + ) + assert round(annual_rates(schedule, 2025)[("99999", "")] * 100, 3) == 1.189 + + +@pytest.mark.parametrize("year", (2021, 2022, 2025, 2026, 2027)) +def test_l4_bounds(year): + """L4: annual rates within the step values; averages within their keys.""" + annual = annual_rates(SCHEDULE, year) + bounds = SCHEDULE.groupby(KEYS)["rate"].agg(["min", "max"]) + assert (annual >= bounds["min"] - 1e-12).all() + assert (annual <= bounds["max"] + 1e-12).all() + rates = locality_sales_tax_rates(year) + by_county = annual.groupby(level="county_fips").agg(["min", "max"]) + county = rates.county.reindex(by_county.index) + assert (county >= by_county["min"] - 1e-12).all() + assert (county <= by_county["max"] + 1e-12).all() + for state, value in rates.state.items(): + in_state = rates.county[rates.county_state.reindex(rates.county.index) == state] + assert in_state.min() - 1e-12 <= value <= in_state.max() + 1e-12 + + +@pytest.mark.parametrize("year", IRS_YEARS + (2026,)) +def test_l5_rates_are_at_least_the_heading_rate(year): + """L5: every key of every covered state.""" + headings = SALT.joinpath("state_sales_tax_table", "rate.yaml") + with headings.open() as file: + headings = yaml.safe_load(file) + annual = annual_rates(SCHEDULE, year).rename("rate").reset_index() + state = SCHEDULE.drop_duplicates("county_fips").set_index("county_fips") + annual["state_code"] = annual["county_fips"].map(state["state_code"]) + annual["heading"] = [ + _dated(headings[s], min(year, 2025)) for s in annual["state_code"] + ] + below = annual[annual["rate"] < annual["heading"] - HEADING_ROUNDING] + assert below.empty, below.head().to_dict("records") + official = annual["state_code"].map(state_general_sales_tax_rates(year)) + below_state = annual[annual["rate"] < official - 1e-12] + assert below_state.empty, below_state.head().to_dict("records") + + +def test_l8_state_rates(): + """L8: the official state general sales tax rates.""" + schedule = state_rate_schedule() + assert set(schedule["state_code"]) == set(COVERED_STATES) - {"NV"} + first = schedule.groupby("state_code")["effective_from"].min() + assert (first == pd.Timestamp("2022-01-01")).all() + assert ((schedule["rate"] > 0.03) & (schedule["rate"] < 0.08)).all() + rates = state_general_sales_tax_rates(2025) + assert rates["NY"] == pytest.approx(0.04) + assert rates["VA"] == pytest.approx(0.043) + assert rates["MN"] == pytest.approx(0.06875) + south_dakota = schedule[schedule["state_code"] == "SD"] + assert list(south_dakota["rate"]) == pytest.approx([0.045, 0.042]) + assert list(south_dakota["effective_from"]) == [ + pd.Timestamp("2022-01-01"), + pd.Timestamp("2023-07-01"), + ] + # 181 days at 4.5% and 184 at 4.2% in 2023. + assert state_general_sales_tax_rates(2023)["SD"] == pytest.approx( + (181 * 0.045 + 184 * 0.042) / 365 + ) + + +def _households(year, **inputs): + n = len(next(iter(inputs.values()))) + simulation = SimulationBuilder().build_default_simulation(system, n) + for name, values in inputs.items(): + simulation.set_input(name, year, np.array(values)) + return simulation + + +@pytest.mark.parametrize("year", (2022, 2025, 2026)) +def test_l6_lookup_precedence(year): + """L6: a county with places that have their own rate and an area outside + them, in each covered state, plus a state without official rates.""" + rates = locality_sales_tax_rates(year) + first_place = {} + for key in rates.place.index: + first_place.setdefault(key[:5], key) + states, county, place, block, expected = [], [], [], [], [] + for state in COVERED_STATES: + in_state = [c for c, s in rates.county_state.items() if s == state] + both = [c for c in in_state if c in first_place and c in rates.outside_places] + c = both[0] if both else in_state[0] + cases = [ + (c, "", "", rates.county[c]), # county only + ("", "", "", rates.state[state]), # state only + ("01001", "", "", rates.state[state]), # county in another state + ] + if both: + cases += [ + (c, first_place[c][5:], "", rates.place[first_place[c]]), + (c, "99999", "", rates.outside_places[c]), # place, no own rate + (c, "", f"{c}0000001000", rates.outside_places[c]), # block only + ] + for county_fips, place_fips, block_geoid, value in cases: + states.append(state) + county.append(county_fips) + place.append(place_fips) + block.append(block_geoid) + expected.append(value) + # A state without official rates: its heading rate. + states.append("CA") + county.append("06037") + place.append("44000") + block.append("") + expected.append(0.0725) + simulation = _households( + year, + state_code=states, + county_fips=county, + place_fips=place, + block_geoid=block, + ) + actual = simulation.calculate("combined_sales_tax_rate", year) + np.testing.assert_allclose(actual, expected, rtol=1e-6) + + +@pytest.mark.parametrize("year", IRS_YEARS) +def test_l7_selector_lists(year): + """L7: county and place lists of each IRS year.""" + + def load(kind, letter): + with SELECTOR.joinpath(kind, f"{letter}.yaml").open() as file: + return set(_dated(yaml.safe_load(file)["values"], year) or []) + + with SELECTOR.joinpath("states.yaml").open() as file: + local_states = set(_dated(yaml.safe_load(file)["values"], year)) + state_fips = state_fips_by_state_code() + local_fips = {state_fips[s] for s in local_states} + counties = set(load_county_fips_dataset()["county_fips"]) + for kind in ("county", "place"): + lists = {letter: load(kind, letter) for letter in TABLES} + for i, a in enumerate(TABLES): + for b in TABLES[i + 1 :]: + assert not lists[a] & lists[b], (kind, a, b) + for letter, codes in lists.items(): + for code in codes: + assert code[:2] in local_fips, (kind, letter, code) + if kind == "county": + assert code in counties, code + else: + assert len(code) == 7 and code.isdigit(), code + + +def _rate_builder(): + """Load build tooling without constructing another policy model.""" + return runpy.run_path( + str(REPO.parent / "scripts" / "local_sales_tax_rates" / "build.py") + ) + + +def test_vermont_rutland_alias_overrides_a_resolving_city_code(): + """The obsolete town code collides with a valid Census city code.""" + builder = _rate_builder() + entities = pd.DataFrame( + { + "county": ["50021", "50021"], + "code": ["61225", "61300"], + "name": ["Rutland city", "Rutland town"], + "classfp": ["C5", "T1"], + } + ) + census = builder["CensusEntities"](entities.iloc[:1], entities, towns=True) + assert census.resolves("", "61225") + frame = pd.DataFrame( + {"county": [""], "code": ["61225"], "city": ["RUTLAND"], "records": [1156]} + ) + frame.attrs["date"] = pd.Timestamp("2022-01-01") + aliases = {} + recoded = builder["alias_units"]("VT", frame, census, {}, aliases) + assert recoded.code.tolist() == ["61300"] + assert aliases[("", "61225")][0] == "61300" + + +@pytest.mark.parametrize( + "code,when,rate", + [ + ("61225", "2023-06-30", 0.06), + ("61225", "2023-07-01", 0.07), + ("45850", "2025-09-30", 0.07), + ("45850", "2025-10-01", 0.06), + ], +) +def test_vermont_unit_cross_check_effective_dates(code, when, rate): + """The official commencement and rescission dates bound the 1% tax.""" + instant = pd.Timestamp(when) + units = pd.DataFrame( + {"county": [""], "code": [code], "rate": [rate], "date": [instant]} + ) + state = pd.DataFrame({"effective_from": [instant], "rate": [0.06]}) + _rate_builder()["check_vermont_unit_rates"](units, state, []) + + +def test_vermont_unit_cross_check_rejects_early_rutland_city_tax(): + """A resolving Census code cannot silently bypass the source audit.""" + instant = pd.Timestamp("2022-01-01") + units = pd.DataFrame( + {"county": [""], "code": ["61225"], "rate": [0.07], "date": [instant]} + ) + state = pd.DataFrame({"effective_from": [instant], "rate": [0.06]}) + with pytest.raises(AssertionError, match="61225"): + _rate_builder()["check_vermont_unit_rates"](units, state, []) + + +def test_l9_geography_ignores_calculated_defaults_and_accepts_late_inputs(): + """L9: cached county/NYC formulas are not supplied geography, whereas + county and city inputs set directly after construction remain inputs. + No additional full model is constructed; the existing system is reused. + """ + year = 2025 + simulation = _households(year, state_code=["NY", "NY", "NY"]) + # Force defaults into the cache before the resolver sees them. + simulation.calculate("county", year) + simulation.calculate("in_nyc", year) + rates = simulation.calculate("combined_sales_tax_rate", year) + np.testing.assert_allclose(rates, locality_sales_tax_rates(year).state["NY"]) + np.testing.assert_array_equal( + simulation.calculate("local_sales_tax_table", year).decode_to_str(), + ["D", "D", "D"], + ) + + # A fresh simulation exercises direct set_input after cached defaults + # without depending on a particular Core release's cache invalidation. + simulation = _households(year, state_code=["NY", "NY", "NY"]) + simulation.calculate("county", year) + simulation.calculate("in_nyc", year) + simulation.set_input("county", year, ["UNKNOWN", "KINGS_COUNTY_NY", "UNKNOWN"]) + simulation.set_input("in_yonkers", year, [False, False, True]) + np.testing.assert_allclose( + simulation.calculate("combined_sales_tax_rate", year), + [locality_sales_tax_rates(year).state["NY"], 0.08875, 0.08875], + rtol=1e-6, + ) + np.testing.assert_array_equal( + simulation.calculate("local_sales_tax_table", year).decode_to_str(), + ["D", "A", "B"], + ) + + +def test_l9_supplied_geography_respects_branch_ancestry(): + """L9: inherited input keys and branch-specific overrides stay distinct.""" + year = 2025 + simulation = _households(year, state_code=["NY"], county=["KINGS_COUNTY_NY"]) + inherited = simulation.get_branch("inherited_geography") + yonkers = simulation.get_branch("yonkers_geography") + yonkers.set_input("county", year, ["UNKNOWN"]) + yonkers.set_input("in_yonkers", year, [True]) + nyc = yonkers.get_branch("nyc_geography") + nyc.set_input("in_yonkers", year, [False]) + nyc.set_input("in_nyc", year, [True]) + shadow = simulation.get_branch("calculated_geography") + shadow.get_holder("county").put_in_cache( + system.variables["county"].possible_values.encode( + np.array(["KINGS_COUNTY_NY"]) + ), + to_period(year), + shadow.branch_name, + ) + # Build all branches before calculating so this specifically tests input + # ancestry, independently of Core's invalidation of inherited caches. + for branch, expected in ( + (nyc, "A"), + (yonkers, "B"), + (inherited, "A"), + (simulation, "A"), + ): + np.testing.assert_allclose( + branch.calculate("combined_sales_tax_rate", year), [0.08875] + ) + np.testing.assert_array_equal( + branch.calculate("local_sales_tax_table", year).decode_to_str(), + [expected], + ) + np.testing.assert_allclose( + shadow.calculate("combined_sales_tax_rate", year), + [locality_sales_tax_rates(year).state["NY"]], + ) + np.testing.assert_array_equal( + shadow.calculate("local_sales_tax_table", year).decode_to_str(), ["D"] + ) + + +def test_l9_place_county_crosswalk_keeps_pruned_places(): + """L9: the geographic crosswalk covers own-rate and pruned Census places.""" + counties = locality_place_counties() + assert counties.index.is_unique + assert counties.index.str.fullmatch(r"\d{7}").all() + assert (counties.index.str[:2].astype(int) <= 56).all() + assert counties.str.fullmatch(r"\d{5}").all() + assert (counties.index.str[:2] == counties.str[:2]).all() + valid_counties = set(load_county_fips_dataset()["county_fips"]) + assert set(counties) <= valid_counties + places = SCHEDULE[SCHEDULE["place_fips"] != ""] + rate_geoids = places["county_fips"].str[:2] + places["place_fips"] + assert set(rate_geoids) <= set(counties.index) + assert counties["3651000"] == "36047" # NYC's largest slice: Kings County. + assert counties["3684000"] == "36119" # Yonkers: Westchester County. + assert counties["1369000"] == "13051" # Savannah: Chatham County. + assert counties["2205000"] == "22033" # Baton Rouge: East Baton Rouge Parish. + assert "1305169000" not in locality_sales_tax_rates(2025).place.index + + +def test_l9_yonkers_flag_carries_from_an_earlier_input_year(): + """The formula-free Yonkers flag retains Core's input carryover behavior.""" + simulation = _households(2025, state_code=["NY"]) + simulation.set_input("in_yonkers", 2024, [True]) + np.testing.assert_allclose( + simulation.calculate("combined_sales_tax_rate", 2025), [0.08875] + ) + np.testing.assert_array_equal( + simulation.calculate("local_sales_tax_table", 2025).decode_to_str(), ["B"] + ) diff --git a/policyengine_us/tests/test_state_sales_tax_table.py b/policyengine_us/tests/test_state_sales_tax_table.py index 8cf6cf5464c..f23bdeacc93 100644 --- a/policyengine_us/tests/test_state_sales_tax_table.py +++ b/policyengine_us/tests/test_state_sales_tax_table.py @@ -30,7 +30,12 @@ it. - state_sales_tax never falls as adjusted gross income or family size rises. - local_sales_tax is zero in the ten jurisdictions whose residents the - worksheet sends to -0- on line 6, and 20% of state_sales_tax elsewhere. + worksheet sends to -0- on line 6. One percentage point above the state rate + (line 3 = 1), it is the Optional Local Sales Tax Table amount in the + worksheet's line-2 states where a local table is selected, and + state_sales_tax divided by the heading rate (in points) in other localities + with a state table + (test_local_sales_tax_worksheet.py tests the worksheet in full). - state_and_local_sales_or_income_tax is the larger of the income tax (state withholding plus local income tax) and the sales tax (state plus local). @@ -49,6 +54,9 @@ from policyengine_us.model_api import REPO from policyengine_us.system import system +from policyengine_us.tools.local_sales_tax_rates import ( + state_general_sales_tax_rates, +) TABLE_PATH = "gov.irs.deductions.itemized.salt_and_real_estate.state_sales_tax_table" TABLE_DIR = REPO.joinpath("parameters", *TABLE_PATH.split(".")) @@ -294,8 +302,11 @@ def test_every_income_source_counts_toward_the_income_row(year): @pytest.mark.parametrize("year", CHECKED_YEARS) -def test_local_sales_tax_is_zero_or_twenty_percent_of_state_amount(year): - """Every state, family size 1 to 8, and income row.""" +def test_local_sales_tax_one_point_above_the_state_rate(year): + """Every state, family size 1 to 8, and income row, at a combined rate one + percentage point above the state's general rate (the official state rate + where PolicyEngine has the state's rate files, else the heading rate), + with each state's default local table.""" grid = list( product( sorted(IRS_JURISDICTIONS | {"AK"}), @@ -304,14 +315,47 @@ def test_local_sales_tax_is_zero_or_twenty_percent_of_state_amount(year): ) ) states, sizes, brackets = zip(*grid) + salt = system.parameters.gov.irs.deductions.itemized.salt_and_real_estate + headings = salt.state_sales_tax_table.rate(f"{year}-01-01") + heading = np.array([headings[state] for state in states]) + official = state_general_sales_tax_rates(year) + state_rate = np.array( + [official.get(state, headings[state]) for state in states], dtype=float + ) simulation = _grid_simulation( - year, states, sizes, state_sales_tax_income_bracket=brackets + year, + states, + sizes, + state_sales_tax_income_bracket=brackets, + combined_sales_tax_rate=state_rate + 0.01, ) state_amount = simulation.calculate("state_sales_tax", year) local_amount = simulation.calculate("local_sales_tax", year) + local_tables = salt.local_sales_tax_table.tax(f"{year}-01-01") + table = simulation.calculate("local_sales_tax_table", year).decode_to_str() + has_table = table != "NONE" + table_amount = np.array( + [ + local_tables[str(letter)][str(min(size, 6))][str(bracket)] + if letter != "NONE" + else 0 + for letter, size, bracket in zip(table, sizes, brackets) + ] + ) no_local = np.isin(states, NO_LOCAL_SALES_TAX) + uses_table = ( + np.isin(states, salt.local_sales_tax_table.states(f"{year}-01-01")) & has_table + ) + ratio = ~no_local & ~uses_table assert (local_amount[no_local] == 0).all() - assert np.allclose(local_amount[~no_local], 0.2 * state_amount[~no_local]) + np.testing.assert_allclose( + local_amount[uses_table], table_amount[uses_table], rtol=1e-4 + ) + np.testing.assert_allclose( + local_amount[ratio], + state_amount[ratio] / (100 * heading[ratio]), + rtol=1e-4, + ) @pytest.mark.parametrize("year", IRS_TABLE_YEARS) diff --git a/policyengine_us/tools/geography/county_helpers.py b/policyengine_us/tools/geography/county_helpers.py index 1a269189fbd..7eda43b43a6 100644 --- a/policyengine_us/tools/geography/county_helpers.py +++ b/policyengine_us/tools/geography/county_helpers.py @@ -1,3 +1,4 @@ +from functools import lru_cache from importlib import resources from pathlib import Path @@ -41,6 +42,18 @@ def load_county_fips_dataset() -> pd.DataFrame: return _read_county_fips_dataset(dataset_file) +@lru_cache(maxsize=None) +def state_fips_by_state_code() -> "pd.Series[str]": + """Two-digit state FIPS code of each state code, from the county FIPS + dataset (a county FIPS code starts with its state's FIPS code).""" + counties = load_county_fips_dataset() + return ( + counties.assign(state_fips=counties["county_fips"].str[:2]) + .drop_duplicates("state") + .set_index("state")["state_fips"] + ) + + def map_county_string_to_enum( county_name: "pd.Series[str]", state_code: "pd.Series[str]" ) -> "pd.Series[int]": diff --git a/policyengine_us/tools/local_sales_tax_geography.py b/policyengine_us/tools/local_sales_tax_geography.py new file mode 100644 index 00000000000..036b4868ca6 --- /dev/null +++ b/policyengine_us/tools/local_sales_tax_geography.py @@ -0,0 +1,154 @@ +"""Resolve household geography consistently for the local sales tax lookups.""" + +from dataclasses import dataclass +from functools import lru_cache + +import numpy as np +import pandas as pd + +from policyengine_us.tools.geography.county_helpers import ( + load_county_fips_dataset, + map_county_string_to_enum, + state_fips_by_state_code, +) +from policyengine_us.tools.local_sales_tax_rates import locality_place_counties +from policyengine_us.tools.period_branch import _input_keys, _is_known + + +@dataclass(frozen=True) +class SalesTaxLocation: + state_code: pd.Series + county_fips: pd.Series + place_fips: pd.Series + place_geoid: pd.Series + block_known: pd.Series + + +def _stored_input(simulation, holder, period, keys): + """Whether the first readable stored value is a supplied input.""" + name = holder.variable.name + for branch in simulation._get_visible_branch_names(): + if holder._get_array_from_storage(period, branch) is None: + continue + # Match get_array's first live branch: a nearer calculated cache + # must not acquire the provenance of an ancestor's supplied input. + if (name, branch, period) not in keys: + return False + # Newer Core also distinguishes a cache write that replaced an input + # at the same key. The registry and exact stored value are available + # throughout the supported Core versions. + is_input = getattr(holder, "_is_input", None) + if is_input is not None and not is_input(period, branch): + return False + return True + return False + + +def _supplied_input(household, period, name): + """Read supplied values without treating calculated defaults as inputs. + + Core >= 3.32.27 records supplied inputs and the branch ancestry. Access + the variable through the household as well so Core tracks the formula's + dependency, including when an input is supplied after this calculation. + """ + simulation = household.simulation + holder = simulation.get_holder(name) + values = household(name, period) + # Yonkers has no formula and defaults to false: a true value comes from + # an entered flag, including Core's carryover of an earlier year's input. + if not holder.variable.formulas: + return values + keys = _input_keys(simulation) + if _stored_input(simulation, holder, period, keys): + return values + if name == "county" and simulation.is_over_dataset: + # The county formula carries stored county data into later dataset + # years. Core caches that result as calculated, not as a new input. + # A calculated value shadowing an input for this year still wins. + if any( + key_name == name and key_period == period + for key_name, _, key_period in keys + ): + return None + source_periods = sorted( + { + p + for key_name, _, p in keys + if key_name == name and p.start < period.start + }, + key=lambda p: (p.start, p.stop, str(p)), + reverse=True, + ) + for source_period in source_periods: + if not _is_known(simulation, name, source_period): + continue + if not _stored_input(simulation, holder, source_period, keys): + return None + supplied = household(name, source_period) + return values if np.array_equal(values, supplied) else None + return None + + +@lru_cache(maxsize=None) +def _county_fips_by_enum(): + counties = load_county_fips_dataset() + enum = map_county_string_to_enum(counties["county_name"], counties["state"]) + # UNKNOWN has enum index 0 and must never become a geographic signal. + return pd.Series(counties["county_fips"].to_numpy(), index=enum).loc[ + lambda values: (values.index != 0) & ~values.index.duplicated() + ] + + +@lru_cache(maxsize=None) +def _county_fips_codes(): + return pd.Index(load_county_fips_dataset()["county_fips"]) + + +def sales_tax_location(household, period): + state = pd.Series(household("state_code_str", period)).astype(str) + state_fips = state.map(state_fips_by_state_code()).fillna("") + county = pd.Series(household("county_fips", period)).astype(str) + county = county.where(county.str.fullmatch(r"\d{1,5}"), "").str.zfill(5) + valid_counties = _county_fips_codes() + county = county.where( + (county.str[:2] == state_fips) & county.isin(valid_counties), "" + ) + block = pd.Series(household("block_geoid", period)).astype(str) + block_known = ( + block.str.fullmatch(r"\d{15}") + & (block.str[:2] == state_fips) + & block.str[:5].isin(valid_counties) + ) + county = county.where(county != "", block.str[:5].where(block_known, "")) + + if (county == "").any(): + supplied_county = _supplied_input(household, period, "county") + if supplied_county is not None: + enum_county = ( + pd.Series(np.asarray(supplied_county)) + .map(_county_fips_by_enum()) + .fillna("") + ) + enum_county = enum_county.where(enum_county.str[:2] == state_fips, "") + county = county.where(county != "", enum_county) + + place = pd.Series(household("place_fips", period)).astype(str) + is_geoid = place.str.fullmatch(r"\d{7}") + geoid_in_state = is_geoid & (place.str[:2] == state_fips) + # Keep the state prefix long enough to reject an out-of-state GEOID. + place = place.where(~is_geoid, place.str[2:].where(geoid_in_state, "")) + place = place.where(place.str.fullmatch(r"\d{1,5}"), "").str.zfill(5) + place = place.where(place != "00000", "") + for flag, code in (("in_nyc", "51000"), ("in_yonkers", "84000")): + if ((place == "") & (state == "NY")).any(): + supplied_flag = _supplied_input(household, period, flag) + if supplied_flag is not None: + inferred = (place == "") & (state == "NY") & supplied_flag + place = place.where(~inferred, code) + place_geoid = (state_fips + place).where(place != "", "") + missing_county = county == "" + if missing_county.any(): + county.loc[missing_county] = ( + place_geoid[missing_county].map(locality_place_counties()).fillna("") + ) + return SalesTaxLocation(state, county, place, place_geoid, block_known) diff --git a/policyengine_us/tools/local_sales_tax_rates.py b/policyengine_us/tools/local_sales_tax_rates.py new file mode 100644 index 00000000000..06e73f39786 --- /dev/null +++ b/policyengine_us/tools/local_sales_tax_rates.py @@ -0,0 +1,171 @@ +"""Official combined state and local general sales tax rates by locality. + +`policyengine_us/data/local_sales_tax/rates.csv` holds, for each county in +the states with official locality rate files (New York, Virginia and the +Streamlined Sales Tax member states with local sales taxes), the combined +rate of each of its places with its own rate (`place_fips`) and of its area +outside them (`place_fips` empty), as a step function of the date: a row +applies from `effective_from` until the key's next row, and a key's last row +applies indefinitely. Every key's first row is dated 2022-01-01 and also +applies to earlier years. `populations.csv` holds each key's 2020 Census +population, and `state_rates.csv` the state general sales tax rate of each +covered state (except Nevada, whose files fold its state rate into county +rates), in the same step form. The files are built by +`scripts/local_sales_tax_rates/build.py` from the sources listed in +`SOURCES.md` beside them. + +`locality_sales_tax_rates(year)` returns each key's rate for a tax year, +averaged over the days of the year as the sales tax deduction worksheet's +line 3 instructions direct when a rate changes during the year: "Multiply +each tax rate for the period it was in effect by a fraction. The numerator +of the fraction is the number of days the rate was in effect ... and the +denominator is the total number of days in the year." +""" + +from dataclasses import dataclass +from functools import lru_cache +from importlib import resources + +import pandas as pd + +DATA_PACKAGE = "policyengine_us.data" +DATA_FOLDER = "local_sales_tax" + + +def _read(name: str) -> pd.DataFrame: + path = resources.files(DATA_PACKAGE).joinpath(DATA_FOLDER, name) + with path.open("rb") as f: + return pd.read_csv( + f, + dtype={ + "county_fips": str, + "place_fips": str, + "place_geoid": str, + "state_code": str, + }, + keep_default_na=False, + ) + + +@lru_cache(maxsize=None) +def locality_rate_schedule() -> pd.DataFrame: + df = _read("rates.csv") + df["effective_from"] = pd.to_datetime(df["effective_from"]) + return df.sort_values(["county_fips", "place_fips", "effective_from"]).reset_index( + drop=True + ) + + +@lru_cache(maxsize=None) +def locality_populations() -> pd.DataFrame: + return _read("populations.csv") + + +@lru_cache(maxsize=None) +def locality_place_counties() -> pd.Series: + """Principal county of covered-state places and single-county places elsewhere. + + The largest 2020 Census population slice determines the principal + county; tied populations choose the smaller county FIPS code. This + crosswalk retains places whose rates were pruned as equal to their + county's remainder, unlike the rates/populations files. Outside the + covered states, only single-county places in the 50 states and DC are inferred. + """ + return _read("place_counties.csv").set_index("place_geoid")["county_fips"] + + +@lru_cache(maxsize=None) +def state_rate_schedule() -> pd.DataFrame: + df = _read("state_rates.csv") + df["effective_from"] = pd.to_datetime(df["effective_from"]) + df["county_fips"] = df["state_code"] + df["place_fips"] = "" + return df.sort_values(["state_code", "effective_from"]).reset_index(drop=True) + + +@lru_cache(maxsize=None) +def state_general_sales_tax_rates(year: int) -> pd.Series: + """Day-weighted state general sales tax rate of each covered state over + the year, indexed by state code.""" + annual = annual_rates(state_rate_schedule(), year) + return pd.Series(annual.to_numpy(), index=annual.index.get_level_values(0)) + + +def annual_rates(schedule: pd.DataFrame, year: int) -> pd.Series: + """Day-weighted average rate over calendar `year` of each key of + `schedule`, indexed by (county_fips, place_fips). A key's first rate also + covers the days before its first row.""" + start_of_year = pd.Timestamp(year=year, month=1, day=1) + end_of_year = pd.Timestamp(year=year, month=12, day=31) + days_in_year = (end_of_year - start_of_year).days + 1 + keys = ["county_fips", "place_fips"] + next_start = schedule.groupby(keys)["effective_from"].shift(-1) + is_first = ~schedule.duplicated(keys) + start = schedule["effective_from"].where(~is_first, pd.Timestamp.min) + start = start.clip(lower=start_of_year) + end = (next_start - pd.Timedelta(days=1)).fillna(end_of_year) + end = end.clip(upper=end_of_year) + days = ((end - start).dt.days + 1).clip(lower=0) + weighted = schedule["rate"] * days / days_in_year + return weighted.groupby([schedule[k] for k in keys]).sum() + + +@dataclass(frozen=True) +class LocalitySalesTaxRates: + """Annual combined sales tax rates of the covered localities. + + - `place`: rate of each place with its own rate, indexed by county FIPS + code and place code (10 characters). + - `outside_places`: rate of each county's area outside those places, + indexed by county FIPS code. + - `county`: population-weighted rate of each county, indexed by county + FIPS code. + - `state`: population-weighted rate of each covered state, indexed by + state code. + - `county_state`: state code of each covered county. + """ + + place: pd.Series + outside_places: pd.Series + county: pd.Series + state: pd.Series + county_state: pd.Series + + +@lru_cache(maxsize=None) +def locality_sales_tax_rates(year: int) -> LocalitySalesTaxRates: + """Annual locality rates for a tax year.""" + schedule = locality_rate_schedule() + rates = annual_rates(schedule, year).rename("rate").reset_index() + rates = rates.merge( + locality_populations(), + on=["county_fips", "place_fips"], + how="left", + validate="one_to_one", + ) + county_state = schedule.drop_duplicates("county_fips").set_index("county_fips")[ + "state_code" + ] + rates["state_code"] = rates["county_fips"].map(county_state) + is_outside = rates["place_fips"] == "" + places = rates[~is_outside] + outside = rates[is_outside].set_index("county_fips")["rate"] + weighted = rates["rate"] * rates["population"] + county = ( + weighted.groupby(rates["county_fips"]).sum() + / rates.groupby("county_fips")["population"].sum() + ) + state = ( + weighted.groupby(rates["state_code"]).sum() + / rates.groupby("state_code")["population"].sum() + ) + return LocalitySalesTaxRates( + place=pd.Series( + places["rate"].to_numpy(), + index=places["county_fips"] + places["place_fips"], + ), + outside_places=outside, + county=county, + state=state, + county_state=county_state, + ) diff --git a/policyengine_us/variables/gov/local/tax/sales/combined_sales_tax_rate.py b/policyengine_us/variables/gov/local/tax/sales/combined_sales_tax_rate.py new file mode 100644 index 00000000000..df15d056f96 --- /dev/null +++ b/policyengine_us/variables/gov/local/tax/sales/combined_sales_tax_rate.py @@ -0,0 +1,51 @@ +from policyengine_us.model_api import * +from policyengine_us.tools.local_sales_tax_rates import locality_sales_tax_rates +from policyengine_us.tools.local_sales_tax_geography import sales_tax_location + + +class combined_sales_tax_rate(Variable): + value_type = float + entity = Household + definition_period = YEAR + unit = "/1" + label = "Combined state and local general sales tax rate" + documentation = ( + "The combined state and local general sales tax rate where the household " + "lives. In New York, Virginia and the Streamlined Sales Tax states with " + "local sales taxes, it is the official rate of the household's place, or " + "of its county's area outside the places with their own rate, from the " + "states' rate files, by county and place FIPS code (county_fips and " + "place_fips). With no county FIPS code, it uses the census block, an " + "explicit county enum input, or the place principal county, in that " + "order. Explicit in_nyc and in_yonkers inputs identify their cities " + "when no place is entered. A census block GEOID without " + "a place code places the household outside every place. With only the " + "county known, it is the county's population-weighted rate, and with no " + "county, the state's. Elsewhere " + "PolicyEngine has no official locality rates and uses the state rate in " + "the IRS state table heading, so the local general sales tax rate is 0. " + "Enter the household's combined rate to use it instead." + ) + reference = ( + "https://www.streamlinedsalestax.org/Shared-Pages/rate-and-boundary-files", + "https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf", + "https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx", + ) + + def formula(household, period, parameters): + rates = locality_sales_tax_rates(period.start.year) + location = sales_tax_location(household, period) + state = location.state_code + county = location.county_fips + place = location.place_fips + place_rate = (county + place).map(rates.place) + # A known place without its own rate, or a known census block outside + # every place (an empty place code), is in its county's area outside + # those places. With only the county known, use the county's rate. + location_known = (place != "") | location.block_known + county_rate = county.map(rates.outside_places).where(location_known) + county_rate = county_rate.fillna(county.map(rates.county)) + official = place_rate.fillna(county_rate).fillna(state.map(rates.state)) + p = parameters(period).gov.irs.deductions.itemized.salt_and_real_estate + heading_rate = p.state_sales_tax_table.rate[household("state_code", period)] + return where(official.isna().to_numpy(), heading_rate, official.to_numpy()) diff --git a/policyengine_us/variables/gov/local/tax/sales/local_sales_tax.py b/policyengine_us/variables/gov/local/tax/sales/local_sales_tax.py index 05e6be1b574..038932c272a 100644 --- a/policyengine_us/variables/gov/local/tax/sales/local_sales_tax.py +++ b/policyengine_us/variables/gov/local/tax/sales/local_sales_tax.py @@ -7,7 +7,20 @@ class local_sales_tax(Variable): definition_period = YEAR label = "Local sales tax" unit = USD + documentation = ( + "Local general sales taxes from the IRS sales tax deduction worksheet " + "(line 6), for the optional sales tax deduction of 26 U.S.C. " + "164(b)(5)(H): the Optional Local Sales Tax Table amount times the local " + "rate in the states whose residents use those tables, and otherwise the " + "state table amount times the local rate over the state rate. Localities " + "without a table, including Mississippi outside Jackson and Tupelo, " + "enter zero on line 2 and use the ratio method. Before " + "2022 PolicyEngine applies the 2022 local tables, table selector, heading " + "rates and locality rates (parameters extend back from their earliest " + "value)." + ) reference = ( + # State and Local General Sales Tax Deduction Worksheet and instructions. "https://www.irs.gov/pub/irs-prior/i1040sca--2015.pdf#page=5", "https://www.irs.gov/pub/irs-prior/i1040sca--2016.pdf#page=5", "https://www.irs.gov/pub/irs-prior/i1040sca--2017.pdf#page=5", @@ -15,23 +28,60 @@ class local_sales_tax(Variable): "https://www.irs.gov/pub/irs-prior/i1040sca--2019.pdf#page=5", "https://www.irs.gov/pub/irs-prior/i1040sca--2020.pdf#page=5", "https://www.irs.gov/pub/irs-prior/i1040sca--2021.pdf#page=5", - "https://www.irs.gov/pub/irs-prior/i1040sca--2022.pdf#page=5", - "https://www.irs.gov/pub/irs-prior/i1040sca--2023.pdf#page=5", + # PDF pages 4-6 + "https://www.irs.gov/pub/irs-prior/i1040sca--2022.pdf#page=4", + # PDF pages 4-6 + "https://www.irs.gov/pub/irs-prior/i1040sca--2023.pdf#page=4", + # PDF pages 4-6 "https://www.irs.gov/pub/irs-prior/i1040sca--2024.pdf#page=4", + # PDF pages 4-6 "https://www.irs.gov/pub/irs-prior/i1040sca--2025.pdf#page=4", ) def formula(tax_unit, period, parameters): - p = parameters( - period - ).gov.irs.deductions.itemized.salt_and_real_estate.state_sales_tax_table - state_code = tax_unit.household("state_code_str", period) + p = parameters(period).gov.irs.deductions.itemized.salt_and_real_estate + state_code = tax_unit.household("state_code", period) + state_code_str = tax_unit.household("state_code_str", period) + # Line 3: the local general sales tax rate. + local_rate = tax_unit.household("local_sales_tax_rate", period) + # Line 4: the state rate in the state table heading. + heading_rate = p.state_sales_tax_table.rate[state_code] + # Line 2: the Optional Local Sales Tax Tables give the base local tax + # for a 1% local rate, by the state table's income row and family size. + table = tax_unit.household("local_sales_tax_table", period) + has_table = table != table.possible_values.NONE + # NONE has no IRS table to index. Use a valid lookup key, then set + # line 2 to zero for those households. + lookup_table = table.copy() + lookup_table[~has_table] = table.possible_values.A.index + TAX_UNIT_SIZE_CAP = 6 + tax_unit_size = tax_unit("tax_unit_size", period) + family_size = max_(min_(tax_unit_size, TAX_UNIT_SIZE_CAP), 1).astype(int) + income_bracket = max_( + tax_unit("state_sales_tax_income_bracket", period), 1 + ).astype(int) + base_local_tax = where( + has_table, + p.local_sales_tax_table.tax[lookup_table][family_size][income_bracket], + 0, + ) + # Line 6, "No" (line 2 is not 0): line 2 x line 3, with line 3 in + # percentage points. + table_amount = base_local_tax * local_rate / 0.01 + # Line 6, "Yes": line 1 x line 5, where line 5 = line 3 / line 4. + ratio = np.divide( + local_rate, + heading_rate, + out=np.zeros_like(local_rate), + where=heading_rate > 0, + ) + ratio_amount = tax_unit("state_sales_tax", period) * ratio + uses_local_table = ( + np.isin(state_code_str, p.local_sales_tax_table.states) & has_table + ) # Full-year residents of these jurisdictions "skip lines 2 through 5, # enter -0- on line 6" of the worksheet. - has_local_sales_tax = ~np.isin(state_code, p.no_local_sales_tax_states) - # Elsewhere the worksheet uses the Optional Local Sales Tax Tables - # (line 2) or the ratio of the local to the state rate (lines 3-5), - # which need locality sales tax rates. Until those are modeled, - # PolicyEngine approximates the local amount as 20% of the state - # amount. This is not an IRS value. - return has_local_sales_tax * tax_unit("state_sales_tax", period) * 0.2 + has_local_sales_tax = ~np.isin( + state_code_str, p.state_sales_tax_table.no_local_sales_tax_states + ) + return has_local_sales_tax * where(uses_local_table, table_amount, ratio_amount) diff --git a/policyengine_us/variables/gov/local/tax/sales/local_sales_tax_rate.py b/policyengine_us/variables/gov/local/tax/sales/local_sales_tax_rate.py new file mode 100644 index 00000000000..631e9c33256 --- /dev/null +++ b/policyengine_us/variables/gov/local/tax/sales/local_sales_tax_rate.py @@ -0,0 +1,54 @@ +from policyengine_us.model_api import * +from policyengine_us.tools.local_sales_tax_rates import ( + state_general_sales_tax_rates, +) + + +class local_sales_tax_rate(Variable): + value_type = float + entity = Household + definition_period = YEAR + unit = "/1" + label = "Local general sales tax rate" + documentation = ( + "The local general sales tax rate entered on line 3 of the IRS sales tax " + "deduction worksheet: the part of the combined state and local rate above " + "the state general sales tax rate, or 0 when the combined rate is not " + "above it. The state rate comes from the official state rate files where " + "PolicyEngine has them, and otherwise from the state table heading. The " + "California and Nevada headings include their uniform local rates, and " + "there line 3 is only the part of the combined rate above 7.25% or 6.85%. " + "Enter the household's local rate to use it instead." + ) + reference = ( + # State and Local General Sales Tax Deduction Worksheet and instructions. + # PDF pages 4-6 + "https://www.irs.gov/pub/irs-prior/i1040sca--2022.pdf#page=4", + # PDF pages 4-6 + "https://www.irs.gov/pub/irs-prior/i1040sca--2023.pdf#page=4", + # PDF pages 4-6 + "https://www.irs.gov/pub/irs-prior/i1040sca--2024.pdf#page=4", + # PDF pages 4-6 + "https://www.irs.gov/pub/irs-prior/i1040sca--2025.pdf#page=4", + ) + + def formula(household, period, parameters): + p = parameters(period).gov.irs.deductions.itemized.salt_and_real_estate + # Line 3 is the local rate: the combined rate less the state's general + # rate. The table headings print that rate rounded (Minnesota's 6.875% + # as 6.88% from 2023) or averaged over a mid-year change (South + # Dakota's 4.35% for 2023), so where the official state files give the + # state rate, use it, averaged over the days of the year as line 3 + # directs; elsewhere use the heading. The California and Nevada + # headings include their uniform local rates (table footnotes 3 and + # 5), and line 3 there is the part of the combined rate above them; + # Nevada's state files fold its state rate into county rates, so it + # takes its heading too. + state = pd.Series(household("state_code_str", period)).astype(str) + official = state.map(state_general_sales_tax_rates(period.start.year)) + heading_rate = p.state_sales_tax_table.rate[household("state_code", period)] + state_rate = np.where(official.isna(), heading_rate, official.to_numpy()) + combined_rate = household("combined_sales_tax_rate", period) + # The combined rate is stored in single precision, so subtract the + # state rate at the same precision: equal rates then leave exactly 0. + return max_(combined_rate - state_rate.astype(combined_rate.dtype), 0) diff --git a/policyengine_us/variables/gov/local/tax/sales/local_sales_tax_table.py b/policyengine_us/variables/gov/local/tax/sales/local_sales_tax_table.py new file mode 100644 index 00000000000..34cf56aa273 --- /dev/null +++ b/policyengine_us/variables/gov/local/tax/sales/local_sales_tax_table.py @@ -0,0 +1,63 @@ +from policyengine_us.model_api import * +from policyengine_us.tools.local_sales_tax_geography import sales_tax_location + + +class LocalSalesTaxTable(Enum): + A = "Local Table A" + B = "Local Table B" + C = "Local Table C" + D = "Local Table D" + NONE = "No local table" + + +class local_sales_tax_table(Variable): + value_type = Enum + possible_values = LocalSalesTaxTable + default_value = LocalSalesTaxTable.A + entity = Household + definition_period = YEAR + label = "IRS Optional Local Sales Tax Table" + documentation = ( + "The IRS Optional Local Sales Tax Table for the household's locality, from " + "the IRS table selector: the table of the household's city if the selector " + "names it, else of its county, else the state's table for other localities " + "that impose a local sales tax. NONE signals an absent table, including " + "Mississippi outside Jackson and Tupelo. Cities and counties are read from " + "place_fips and county_fips, with the same block, explicit county, " + "city-flag and principal-county fallbacks as combined_sales_tax_rate." + ) + reference = ( + "https://www.irs.gov/pub/irs-prior/i1040sca--2022.pdf#page=17", + "https://www.irs.gov/pub/irs-prior/i1040sca--2023.pdf#page=17", + "https://www.irs.gov/pub/irs-prior/i1040sca--2024.pdf#page=16", + "https://www.irs.gov/pub/irs-prior/i1040sca--2025.pdf#page=18", + ) + + def formula(household, period, parameters): + p = parameters( + period + ).gov.irs.deductions.itemized.salt_and_real_estate.local_sales_tax_table + location = sales_tax_location(household, period) + state_code = location.state_code.to_numpy() + county_fips = location.county_fips.to_numpy() + place_geoid = location.place_geoid.to_numpy() + # Named cities take precedence over their county, including Atlanta + # within the selector's "DeKalb County (excluding Atlanta)" row. + tables = [ + LocalSalesTaxTable.A, + LocalSalesTaxTable.B, + LocalSalesTaxTable.C, + LocalSalesTaxTable.D, + ] + letters = ["a", "b", "c", "d"] + default_letters = letters + ["none"] + return select( + [np.isin(place_geoid, p.place[letter]) for letter in letters] + + [np.isin(county_fips, p.county[letter]) for letter in letters] + + [ + np.isin(state_code, p.default_table[letter]) + for letter in default_letters + ], + tables * 3 + [LocalSalesTaxTable.NONE], + default=LocalSalesTaxTable.A, + ) diff --git a/scripts/local_sales_tax_rates/build.py b/scripts/local_sales_tax_rates/build.py new file mode 100644 index 00000000000..d747567532d --- /dev/null +++ b/scripts/local_sales_tax_rates/build.py @@ -0,0 +1,1213 @@ +"""Build PolicyEngine-US locality sales tax rates from official files. + +Writes `policyengine_us/data/local_sales_tax/rates.csv` and +`populations.csv`: the combined state and local general sales tax rate of +each county's places and of its area outside every place, for the states +whose locality rates are published in official files: + +- the Streamlined Sales Tax (SST) member states with local sales taxes, + from the rate and boundary files their revenue departments post on the + SST Governing Board website under SSUTA sections 305 to 307; +- New York, from Publication 718 of the Department of Taxation and Finance, + with rate history from Publication 718-A; +- Virginia, from Virginia Tax's "Sales and Use Tax Rates by Locality by + Date" workbook. + +Places and populations come from the 2020 Census redistricting (P.L. +94-171) block records. Each block takes the rate of the taxing unit it lies +in, and a place's rate is the population-weighted mean of its blocks' +rates. SOURCES.md in the output folder describes each source and its terms. + +Usage: + python scripts/local_sales_tax_rates/build.py --sources DIR [--download] + +`--download` fetches every source into DIR first. Requires pandas, openpyxl +and pdftotext (poppler). +""" + +from __future__ import annotations + +import argparse +import csv +import hashlib +import io +import json +import re +import subprocess +import urllib.request +import warnings +import zipfile +from contextlib import ExitStack +from datetime import date, datetime, timezone +from pathlib import Path + +import numpy as np +import pandas as pd + +REPO = Path(__file__).resolve().parents[2] +HERE = Path(__file__).resolve().parent +OUTPUT = REPO / "policyengine_us" / "data" / "local_sales_tax" +# Build caches belong to this checkout, never to the retained source files. +BOUNDARY_CACHE = REPO / "_build" / "local_sales_tax_rates" +BOUNDARY_CACHE_VERSION = 3 + +# Rates are evaluated on the first day of each quarter from 2022 through 2026 +# (SSUTA section 305 makes local rate and boundary changes effective only +# then) and on every other date in the window on which a state's files show +# a change: Tennessee, an associate member, changes rates on other dates, and +# so did Suffolk County, New York, on 1 Mar. 2025. +FIRST_DATE = date(2022, 1, 1) +LAST_DATE = date(2026, 10, 1) +WINDOW_END = pd.Timestamp("2026-12-31") + +SST_URL = "https://www.streamlinedsalestax.org/ratesandboundry" +# SST member states: 23 full members and associate member Tennessee. +SST_STATES = { + "AR": "05", "GA": "13", "IA": "19", "IN": "18", "KS": "20", "KY": "21", + "MI": "26", "MN": "27", "NC": "37", "ND": "38", "NE": "31", "NJ": "34", + "NV": "32", "OH": "39", "OK": "40", "RI": "44", "SD": "46", "TN": "47", + "UT": "49", "VT": "50", "WA": "53", "WI": "55", "WV": "54", "WY": "56", +} # fmt: skip +# SST states without a local general sales tax. The IRS has their residents +# enter no local sales tax (worksheet instruction after line 1), so they +# need no locality rates. +NO_LOCAL_TAX = {"IN", "KY", "MI", "NJ", "RI"} +VA_URL = ( + "https://www.tax.virginia.gov/sites/default/files/inline-files/" + "sales-and-use-tax-rates-by-locality-by-date.xlsx" +) +NY_URLS = { + "pub718.pdf": "https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf", + "pub718a.pdf": "https://www.tax.ny.gov/pdf/publications/sales/pub718a.pdf", +} +VT_LOCAL_OPTION_URL = "https://tax.vermont.gov/business/local-option-tax" +# The state general sales tax rates of New York (Tax Law section 1105) and +# Virginia (Code of Virginia section 58.1-603), the same +# throughout 2022-2026 and equal to their IRS heading rates. +STATE_RATES = {"NY": 0.04, "VA": 0.043} +CENSUS_CODES_URL = "https://www2.census.gov/geo/docs/reference/codes2020" +CENSUS_CODE_FILES = ["national_place_by_county2020.txt", "national_cousub2020.txt"] +PL_URL = ( + "https://www2.census.gov/programs-surveys/decennial/2020/data/" + "01-Redistricting_File--PL_94-171" +) +STATE_NAMES = { + "AR": "Arkansas", "GA": "Georgia", "IA": "Iowa", "KS": "Kansas", + "MN": "Minnesota", "NC": "North_Carolina", "ND": "North_Dakota", + "NE": "Nebraska", "NV": "Nevada", "OH": "Ohio", "OK": "Oklahoma", + "SD": "South_Dakota", "TN": "Tennessee", "UT": "Utah", "VT": "Vermont", + "WA": "Washington", "WI": "Wisconsin", "WV": "West_Virginia", + "WY": "Wyoming", "NY": "New_York", "VA": "Virginia", +} # fmt: skip +N_SPECIAL = 20 +# "End of time" dates in the SST files. +OPEN_ENDED = r"^(9999|2999|2099|2078)" +# Share of the ZIP codes the latest date's boundary records cover that a +# date's records must cover for that date's boundaries to be used (see +# sst_unit_rates). In the files retrieved for this build every state's +# records cover at least 95% from 2022 on; Nevada's 2025 address records +# added the 5%. +COMPLETE_SHARE = 0.9 + + +def evaluation_dates() -> list[pd.Timestamp]: + dates = [] + d = FIRST_DATE + while d <= LAST_DATE: + dates.append(pd.Timestamp(d)) + month = d.month + 3 + d = date(d.year + (month > 12), (month - 1) % 12 + 1, 1) + return dates + + +def sha256(path: Path) -> str: + h = hashlib.sha256() + with open(path, "rb") as f: + for chunk in iter(lambda: f.read(1 << 20), b""): + h.update(chunk) + return h.hexdigest() + + +def fetch(url: str, path: Path) -> None: + path.parent.mkdir(parents=True, exist_ok=True) + request = urllib.request.Request(url, headers={"User-Agent": "Mozilla/5.0"}) + with urllib.request.urlopen(request) as response, open(path, "wb") as f: + f.write(response.read()) + + +def download(sources: Path) -> None: + for kind in ["Rates", "Boundary"]: + request = urllib.request.Request( + f"{SST_URL}/{kind}/", headers={"User-Agent": "Mozilla/5.0"} + ) + listing = urllib.request.urlopen(request).read().decode("latin-1") + for href in re.findall(r'HREF="([^"]+)"', listing, flags=re.I): + name = href.rsplit("/", 1)[-1] + if name[:2] in SST_STATES and name.lower().endswith((".zip", ".csv")): + fetch( + "https://www.streamlinedsalestax.org" + href, + sources / "sst" / kind.lower() / name, + ) + for name, url in NY_URLS.items(): + fetch(url, sources / "ny" / name) + fetch(VA_URL, sources / "va" / VA_URL.rsplit("/", 1)[-1]) + for name in CENSUS_CODE_FILES: + fetch(f"{CENSUS_CODES_URL}/{name}", sources / "census" / name) + for abbr, name in STATE_NAMES.items(): + fetch( + f"{PL_URL}/{name}/{abbr.lower()}2020.pl.zip", + sources / "census" / "pl" / f"{abbr.lower()}2020.pl.zip", + ) + (sources / "retrieved_at.txt").write_text( + datetime.now(timezone.utc).strftime("%Y-%m-%dT%H:%M:%SZ") + "\n" + ) + + +# --- SST --------------------------------------------------------------------- + + +def sst_file(sources: Path, kind: str, abbr: str) -> Path: + """The state's rate or boundary file (one per state on the SST site).""" + letter = {"rates": "R", "boundary": "B"}[kind] + hits = sorted((sources / "sst" / kind).glob(f"{abbr}{letter}*")) + assert len(hits) == 1, (abbr, kind, hits) + return hits[0] + + +def read_sst_csv(path: Path, **kwargs): + if path.suffix.lower() == ".zip": + archive = zipfile.ZipFile(path) + names = [n for n in archive.namelist() if n.lower().endswith(".csv")] + assert len(names) == 1, (path, names) + return pd.read_csv(archive.open(names[0]), **kwargs) + return pd.read_csv(path, **kwargs) + + +def sst_dates(column: pd.Series) -> pd.Series: + column = column.str.strip().str.replace(OPEN_ENDED, "2200", regex=True) + return pd.to_datetime(column, format="%Y%m%d") + + +def load_sst_rates(sources: Path, abbr: str) -> pd.DataFrame: + """SST rate file: one row per jurisdiction and effective period. Uses the + general intrastate rate (column D of the SSTGB rate table).""" + df = read_sst_csv( + sst_file(sources, "rates", abbr), + header=None, + dtype=str, + keep_default_na=False, + encoding="latin-1", + usecols=range(9), + ) + df.columns = [ + "state", "jtype", "code", "general", "general_interstate", + "food", "food_interstate", "begin", "end", + ] # fmt: skip + df["jtype"] = df["jtype"].str.strip().str.zfill(2) + df["code"] = df["code"].str.strip() + df["rate"] = df["general"].astype(float) + df["begin"] = sst_dates(df["begin"]) + df["end"] = sst_dates(df["end"]) + return df[["jtype", "code", "rate", "begin", "end"]] + + +def rate_lookup(rates: pd.DataFrame, when: pd.Timestamp) -> dict: + """Rate of each (jurisdiction type, code) in effect on `when`. Where two + rows overlap (a few files end a superseded row on the day its successor + begins), the later-beginning row applies.""" + active = rates[(rates.begin <= when) & (rates.end >= when)] + active = active.sort_values("begin").drop_duplicates(["jtype", "code"], keep="last") + return {(t, c): r for t, c, r in zip(active.jtype, active.code, active.rate)} + + +BOUNDARY_COLUMNS = { + 0: "rtype", 1: "begin", 2: "end", 14: "city", 15: "zip", 17: "zip_low", + 22: "state", 23: "state_indicator", 24: "county", 25: "place", +} # fmt: skip +for _k in range(N_SPECIAL): + BOUNDARY_COLUMNS[30 + 3 * _k] = f"special{_k}" + BOUNDARY_COLUMNS[31 + 3 * _k] = f"special{_k}_type" +SPECIALS = [(f"special{k}", f"special{k}_type") for k in range(N_SPECIAL)] +SIGNATURE = [ + "rtype", + "begin", + "end", + "city", + "zip", + "state_indicator", + "county", + "place", +] + [column for pair in SPECIALS for column in pair] +RECORD_TYPE_PRIORITY = {"A": 0, "4": 1, "Z": 2} + + +def sst_boundary_chunks(path: Path, audit: dict, chunksize: int = 200_000): + """Read SST columns A-CK, auditing record widths before selecting fields. + + The SST Technology Guide specifies 89 boundary fields. Some files append + empty fields (Washington has a trailing comma); these are harmless. + A missing final district-type field is padded only when its district + code is empty (South Dakota omits this unused field in some records). + Other short rows and nonempty extensions are skipped with counts and + example line numbers. Broken CSV quoting aborts the build because the + next record boundary cannot be determined reliably. + """ + field_count = max(BOUNDARY_COLUMNS) + 1 + selected = list(BOUNDARY_COLUMNS) + audit.update( + { + "expected_fields": field_count, + "input_rows": 0, + "accepted_rows": 0, + "skipped_rows": 0, + "blank_rows": 0, + "trailing_blank_rows": 0, + "padded_trailing_type_rows": 0, + "skipped_row_examples": [], + } + ) + with ExitStack() as stack: + if path.suffix.lower() == ".zip": + archive = stack.enter_context(zipfile.ZipFile(path)) + names = [n for n in archive.namelist() if n.lower().endswith(".csv")] + if len(names) != 1: + raise ValueError(f"{path.name}: expected one CSV member, got {names}") + binary = stack.enter_context(archive.open(names[0])) + stream = stack.enter_context( + io.TextIOWrapper(binary, encoding="latin-1", newline="") + ) + else: + stream = stack.enter_context(path.open(encoding="latin-1", newline="")) + reader = csv.reader(stream, strict=True) + rows = [] + try: + for fields in reader: + if not fields or (len(fields) == 1 and not fields[0].strip()): + audit["blank_rows"] += 1 + continue + audit["input_rows"] += 1 + if len(fields) == field_count - 1 and not fields[-1].strip(): + # The final type has no meaning without a district code. + fields.append("") + audit["padded_trailing_type_rows"] += 1 + if len(fields) < field_count or any( + field.strip() for field in fields[field_count:] + ): + audit["skipped_rows"] += 1 + if len(audit["skipped_row_examples"]) < 10: + audit["skipped_row_examples"].append( + {"line": reader.line_num, "fields": len(fields)} + ) + continue + audit["accepted_rows"] += 1 + if len(fields) > field_count: + audit["trailing_blank_rows"] += 1 + rows.append([fields[column] for column in selected]) + if len(rows) >= chunksize: + yield pd.DataFrame(rows, columns=selected) + rows = [] + except csv.Error as error: + raise ValueError( + f"{path.name}: malformed CSV near line {reader.line_num}: {error}" + ) from error + if rows: + yield pd.DataFrame(rows, columns=selected) + + +def load_sst_boundary( + sources: Path, abbr: str, boundary_audits: dict | None = None +) -> pd.DataFrame: + """Load collapsed boundary records with an input-pinned audit cache. + + Cache schema 3 stores the source and pickle hashes beside the row audit. + A cached load restores the same audit into the build manifest. Old v2 + caches have no row audit and are deliberately ignored. Cache files stay + under the checkout's ignored _build directory, leaving sources untouched. + """ + path = sst_file(sources, "boundary", abbr) + source_key = str(path.relative_to(sources)) + source_hash = sha256(path) + stem = f"{path.stem}-{source_hash[:16]}-v{BOUNDARY_CACHE_VERSION}" + cache = BOUNDARY_CACHE / f"{stem}.pkl" + sidecar = BOUNDARY_CACHE / f"{stem}.audit.json" + audit = None + if cache.exists() and sidecar.exists(): + try: + metadata = json.loads(sidecar.read_text()) + except (OSError, ValueError): + metadata = {} + if ( + metadata.get("schema_version") == BOUNDARY_CACHE_VERSION + and metadata.get("source_sha256") == source_hash + and metadata.get("cache_sha256") == sha256(cache) + and isinstance(metadata.get("audit"), dict) + and "padded_trailing_type_rows" in metadata["audit"] + ): + audit = metadata["audit"] + df = pd.read_pickle(cache) + if audit is None: + audit = {"source_sha256": source_hash} + parts = [] + for chunk in sst_boundary_chunks(path, audit): + chunk = chunk.rename(columns=BOUNDARY_COLUMNS).drop(columns="state") + for column in chunk.columns: + chunk[column] = chunk[column].str.strip() + # Some files start with a UTF-8 byte order mark. + chunk["rtype"] = chunk["rtype"].str.replace("", "").str.upper() + chunk["city"] = chunk["city"].str.upper() + chunk = chunk[chunk.rtype.isin(list(RECORD_TYPE_PRIORITY))] + # Column P is the address ZIP, column R the ZIP range's low end. + chunk["zip"] = chunk["zip"].where(chunk.rtype == "A", chunk.zip_low).str[:5] + chunk = chunk.drop(columns="zip_low") + for code, kind in SPECIALS: + chunk[kind] = chunk[kind].str.zfill(2).where(chunk[code] != "", "") + parts.append( + chunk.groupby(SIGNATURE).size().rename("records").reset_index() + ) + if not parts or not any(len(part) for part in parts): + raise ValueError( + f"{path.name}: no usable boundary records; " + f"{audit['skipped_rows']} malformed rows skipped" + ) + df = pd.concat(parts).groupby(SIGNATURE).records.sum().reset_index() + df["begin"] = sst_dates(df["begin"]) + df["end"] = sst_dates(df["end"]) + BOUNDARY_CACHE.mkdir(parents=True, exist_ok=True) + temporary = cache.with_suffix(".pkl.tmp") + df.to_pickle(temporary) + metadata = { + "schema_version": BOUNDARY_CACHE_VERSION, + "source_sha256": source_hash, + "cache_sha256": sha256(temporary), + "audit": audit, + } + temporary.replace(cache) + temporary_sidecar = sidecar.with_suffix(".json.tmp") + temporary_sidecar.write_text(json.dumps(metadata, indent=1) + "\n") + temporary_sidecar.replace(sidecar) + if boundary_audits is not None: + boundary_audits[source_key] = audit + if audit["skipped_rows"]: + warnings.warn( + f"{path.name}: skipped {audit['skipped_rows']} malformed boundary rows; " + "see manifest boundary_audit for counts and example line numbers", + stacklevel=2, + ) + return df + + +def sst_unit_rates( + sources: Path, + abbr: str, + dates: list[pd.Timestamp], + log: list, + boundary_audits: dict | None = None, +) -> tuple[pd.DataFrame, pd.DataFrame]: + """Combined rate of each SST taxing unit at each date. + + A boundary record's combined rate sums the rates of the jurisdictions it + lists (SST Technology Guide, chapter 5): the state, when the record's + state indicator equals the state code; its county; its place; and up to + 20 special taxing districts. A unit is a county and the place code its + records carry ("" for none). Its rate is the mean over its records, so a + special district covering part of a unit counts in proportion to the + records it covers. Each unit uses its finest record type: address (A) + records, else ZIP+4 (4), else 5-digit ZIP (Z) records. + + A place code that is no 2020 Census place or county subdivision of its + county (Georgia codes the DeKalb County part of Atlanta 05000, not + 04000; Vermont's 2022 records carry older town codes) is matched to the + Census place or county subdivision of that county named like the postal + city of most of its records, when that entity has no unit of its own on + the date (see alias_units). + + Also returns the state general sales tax rate at each date. + """ + state_fips = SST_STATES[abbr] + entities = census_entities(sources, state_fips) + rates = load_sst_rates(sources, abbr) + if boundary_audits is None: + boundary_audits = {} + boundary = load_sst_boundary(sources, abbr, boundary_audits) + source_key = str(sst_file(sources, "boundary", abbr).relative_to(sources)) + audit = boundary_audits[source_key] + log.append( + f"{abbr}: boundary {source_key}: {audit['input_rows']} rows, " + f"{audit['accepted_rows']} accepted, " + f"{audit['skipped_rows']} malformed skipped, " + f"{audit['padded_trailing_type_rows']} omitted empty final types padded" + ) + dates = change_dates(dates, [rates, boundary]) + # Files of states without county taxes may leave the county code empty; + # such units are keyed by their place code alone (county ""). + boundary["county"] = (state_fips + boundary["county"].str.zfill(3)).where( + boundary.county.str.strip("0") != "", "" + ) + + # Some boundary files keep no history before some date. A date's own + # records are used if they cover at least COMPLETE_SHARE of the ZIP codes + # the latest date's records cover; earlier dates use the first such + # date's records, with the rates in effect on the date itself. + def zips(d: pd.Timestamp) -> int: + active = (boundary.begin <= d) & (boundary.end >= d) + return boundary.zip[active].nunique() + + coverage = {d: zips(d) for d in dates} + first_complete = next( + d for d in dates if coverage[d] >= COMPLETE_SHARE * coverage[dates[-1]] + ) + if first_complete > dates[0]: + log.append( + f"{abbr}: boundary records before {first_complete.date()} cover " + f"{coverage[dates[0]]} ZIP codes on {dates[0].date()} against " + f"{coverage[first_complete]} on {first_complete.date()}; earlier " + f"dates use the {first_complete.date()} boundaries" + ) + successors = successor_codes(boundary, entities) + out, state_rates, aliases = [], [], {} + for d in dates: + when = max(d, first_complete) + b = boundary[(boundary.begin <= when) & (boundary.end >= when)] + lookup = rate_lookup(rates, d) + # Codes whose rate row has another type than the boundary lists. + by_code: dict = {} + for (t, c), r in lookup.items(): + by_code.setdefault(c, set()).add(r) + state_rate = lookup[("45", state_fips)] + combined = np.where(b.state_indicator == state_fips, state_rate, 0.0) + combined = combined + np.array( + [lookup.get(("00", c[2:]), 0.0) for c in b.county] + ) + combined = combined + np.array( + [lookup.get(("01", p), 0.0) if p else 0.0 for p in b.place] + ) + by_type_code = {f"{t}|{c}": r for (t, c), r in lookup.items()} + by_unique_code = {c: next(iter(v)) for c, v in by_code.items() if len(v) == 1} + missing = set() + for code, kind in SPECIALS: + listed = b[code] != "" + if not listed.any(): + continue + value = (b[kind] + "|" + b[code]).map(by_type_code) + # A code whose rate row carries another jurisdiction type. + value = value.fillna(b[code].map(by_unique_code)) + unrated = listed & value.isna() + missing |= set(zip(b[kind][unrated], b[code][unrated])) + # A listed district with no rate in effect has no tax then. + combined = combined + value.where(listed, 0.0).fillna(0.0).to_numpy() + if missing: + log.append( + f"{abbr} {d.date()}: {len(missing)} special district codes " + f"with no rate in effect, counted as 0: {sorted(missing)[:4]}" + ) + frame = pd.DataFrame( + { + "county": b.county.to_numpy(), + "code": b.place.to_numpy(), + "city": b.city.to_numpy(), + "priority": b.rtype.map(RECORD_TYPE_PRIORITY).to_numpy(), + "rate": combined, + "records": b.records.to_numpy(), + } + ) + finest = frame.groupby(["county", "code"]).priority.transform("min") + frame = frame[frame.priority == finest] + frame.attrs["date"] = d + frame = alias_units(abbr, frame, entities, successors, aliases) + weighted = ( + (frame.rate * frame.records).groupby([frame.county, frame.code]).sum() + ) + records = frame.groupby(["county", "code"]).records.sum() + units = (weighted / records).rename("rate").to_frame() + units["records"] = records + units = units.reset_index() + if abbr == "VT" and d < pd.Timestamp("2023-01-01"): + # The records recoded below belong to Rutland town. Rutland city + # had no local option sales tax until July 2023. Give the city + # its known state-only rate rather than the uncoded statewide + # unit, which includes a small share of local-option records. + units = pd.concat( + [ + units, + pd.DataFrame( + [ + { + "county": "", + "code": "61225", + "rate": state_rate, + "records": 0, + } + ] + ), + ], + ignore_index=True, + ) + units["date"] = d + out.append(units) + state_rates.append((d, state_rate)) + for (county, code), (target, name, first, last, n) in sorted(aliases.items()): + log.append( + f"{abbr}: place code {county or '(no county)'}/{code} " + f"({n} records, {first.date()} to {last.date()}) recoded to Census " + f"{target} ({name})" + ) + units = pd.concat(out, ignore_index=True) + unmatched = units[ + (units.code != "") + & ~np.array( + [ + entities.resolves(county, code) or entities.matches(county, code) + for county, code in zip(units.county, units.code) + ], + dtype=bool, + ) + ] + for (county, code), group in unmatched.groupby(["county", "code"]): + log.append( + f"{abbr}: place code {county or '(no county)'}/{code} matches no " + f"Census place or county subdivision ({int(group.records.max())} " + f"records, {group.date.min().date()} to {group.date.max().date()}, " + f"rate {group.rate.min():.5f}-{group.rate.max():.5f}); its blocks " + f"take their own place's or county's rate" + ) + state = pd.DataFrame(state_rates, columns=["effective_from", "rate"]) + if abbr == "VT": + check_vermont_unit_rates(units, state, log) + return units, state + + +def check_vermont_unit_rates( + units: pd.DataFrame, state_rates: pd.DataFrame, log: list +) -> None: + """Check every coded Vermont unit against the Department's complete + local-option sales-tax list and effective dates, transcribed in + vt_local_option.csv. Uncoded records remain the documented SST limit. + A listed municipality with no coded SST unit is logged explicitly. + SST record-weighted rates may differ by up to one basis point; every + such difference is logged, while larger differences fail the build. + """ + official = pd.read_csv( + HERE / "vt_local_option.csv", dtype=str, keep_default_na=False + ) + assert not official.census_code.duplicated().any() + official["effective_from"] = pd.to_datetime(official.effective_from) + official["effective_to"] = pd.to_datetime( + official.effective_to, errors="coerce" + ).fillna(pd.Timestamp.max) + missing = [] + checked = 0 + for when, at_date in units.groupby("date"): + base = state_rates.loc[state_rates.effective_from == when, "rate"].item() + active = official[ + (official.effective_from <= when) & (when < official.effective_to) + ] + active_codes = set(active.census_code) + coded = at_date[at_date.code != ""] + expected = base + coded.code.isin(active_codes).astype(float) * 0.01 + wrong = ~np.isclose(coded.rate, expected, rtol=0, atol=0.0001) + assert not wrong.any(), ( + f"Vermont units disagree with {VT_LOCAL_OPTION_URL} on {when.date()}: " + f"{coded.loc[wrong, ['county', 'code', 'rate']].to_dict('records')}" + ) + rounded = ~np.isclose(coded.rate, expected, rtol=0, atol=1e-9) + for index in coded.index[rounded]: + log.append( + f"VT {when.date()}: coded unit {coded.loc[index, 'code']} " + f"record-weighted rate {coded.loc[index, 'rate']:.9f} differs " + f"from official {expected.loc[index]:.6f} by less than one basis point" + ) + checked += len(coded) + for row in active[~active.census_code.isin(coded.code)].itertuples(): + missing.append((row.municipality, when)) + log.append( + f"VT: checked {checked} coded municipal unit/date rates against " + f"{VT_LOCAL_OPTION_URL} and its effective dates (vt_local_option.csv)" + ) + if missing: + frame = pd.DataFrame(missing, columns=["municipality", "date"]) + for name, group in frame.groupby("municipality"): + log.append( + f"VT: official local-option municipality {name} has no coded " + f"SST unit from {group.date.min().date()} to {group.date.max().date()}; " + "its residents retain the documented uncoded/county-remainder limit" + ) + + +class CensusEntities: + """2020 Census places (by county) and county subdivisions of one state, + by code and by normalized name. + + In Vermont, whose local option taxes are levied by towns, a code resolves + only to a county subdivision (town or city). Elsewhere it resolves to a + place or county subdivision of its county, or, in records without a county + code (Tennessee and Washington code city records by city only), to a + place of the state.""" + + def __init__(self, places: pd.DataFrame, cousubs: pd.DataFrame, towns: bool): + self.towns = towns + self.codes: dict = {} + self.names: dict = {} + self.state_places: set = set(places.code) + self.state_cousubs: set = set(cousubs.code) + for kind, table in (("place", places), ("county subdivision", cousubs)): + for county, code, name, classfp in zip( + table.county, table.code, table.name, table.classfp + ): + self.codes.setdefault(county, set()).add(code) + # Incorporated places first, then county subdivisions, then + # census designated places. + rank = 0 if classfp.startswith("C") else 2 if kind == "place" else 1 + entry = (rank, code, f"{name}, {kind}") + self.names.setdefault((county, normalize(name)), []).append(entry) + statewide = kind == "county subdivision" if towns else kind == "place" + if statewide: + self.names.setdefault(("", normalize(name)), []).append(entry) + + def resolves(self, county: str, code: str) -> bool: + """Whether blocks can be matched to the code as it is.""" + if self.towns: + return code in self.state_cousubs + if county == "": + return code in self.state_places + return code in self.codes.get(county, set()) + + def matches(self, county: str, code: str) -> bool: + """Whether the code is any Census place or county subdivision.""" + if county == "": + return code in self.state_places or code in self.state_cousubs + return code in self.codes.get(county, set()) + + def by_name(self, county: str, city: str): + """The highest-ranked entity named like the postal city, if exactly + one: of the county, or of the state for records without a county.""" + candidates = sorted(set(self.names.get((county, normalize(city)), []))) + if not candidates: + return None + best = [c for c in candidates if c[0] == candidates[0][0]] + if len({c[1] for c in best}) != 1: + return None + return best[0][1], best[0][2] + + +def normalize(name: str) -> str: + """A place name without its legal description, case or punctuation: + "St. Johnsbury town" and "SAINT JOHNSBURY" both give "STJOHNSBURY".""" + name = name.upper().replace("SAINT ", "ST ").replace("ST. ", "ST ") + name = re.sub(r"\(BALANCE\)|\(PART\)", "", name) + name = re.sub( + r"\s(CITY|TOWN|VILLAGE|BOROUGH|CDP|TOWNSHIP|CHARTER TOWNSHIP|" + r"METRO TOWNSHIP|CITY AND BOROUGH|METROPOLITAN GOVERNMENT|" + r"UNIFIED GOVERNMENT|CONSOLIDATED GOVERNMENT)$", + "", + name.strip(), + ) + return re.sub(r"[^A-Z]", "", name) + + +# States whose local option taxes are levied by towns (county subdivisions). +TOWN_TAX_STATES = {"VT"} + + +def census_entities(sources: Path, state_fips: str) -> CensusEntities: + folder = sources / "census" + places = pd.read_csv( + folder / "national_place_by_county2020.txt", sep="|", dtype=str + ) + places = places[places.STATEFP == state_fips] + cousubs = pd.read_csv(folder / "national_cousub2020.txt", sep="|", dtype=str) + cousubs = cousubs[cousubs.STATEFP == state_fips] + return CensusEntities( + pd.DataFrame( + { + "county": places.STATEFP + places.COUNTYFP, + "code": places.PLACEFP, + "name": places.PLACENAME, + "classfp": places.CLASSFP, + } + ), + pd.DataFrame( + { + "county": cousubs.STATEFP + cousubs.COUNTYFP, + "code": cousubs.COUSUBFP, + "name": cousubs.COUSUBNAME, + "classfp": cousubs.CLASSFP, + } + ), + towns=state_fips in {SST_STATES[s] for s in TOWN_TAX_STATES}, + ) + + +def successor_codes(boundary: pd.DataFrame, entities: CensusEntities) -> dict: + """For each place code that does not resolve and whose records end before + the window does, the resolving code that at least 80% of the next day's + coded records with the same county, ZIP code and postal city carry, if + it has from half to twice as many records (Vermont recoded its local + option towns on 2023-01-01).""" + successors = {} + coded = boundary[boundary.place != ""] + by_county = dict(tuple(boundary.groupby("county"))) + for (county, code), group in coded.groupby(["county", "place"]): + if entities.resolves(county, code): + continue + end = group.end.max() + if end >= WINDOW_END: + continue + after = end + pd.Timedelta(days=1) + keys = set(zip(group.zip, group.city)) + same = by_county[county] + same = same[(same.begin <= after) & (same.end >= after)] + in_keys = np.array([k in keys for k in zip(same.zip, same.city)], dtype=bool) + later = same[in_keys & (same.place != "").to_numpy()] + if later.empty: + continue + counts = later.groupby("place").records.sum() + best = counts.idxmax() + ratio = counts[best] / group.records[group.end == end].sum() + if ( + counts[best] >= 0.8 * counts.sum() + and 0.5 <= ratio <= 2 + and entities.resolves(county, best) + ): + successors[(county, code)] = best + return successors + + +def alias_units( + abbr: str, + frame: pd.DataFrame, + entities: CensusEntities, + successors: dict, + aliases: dict, +) -> pd.DataFrame: + """Recode place codes that do not resolve to Census entities: to the + entity named like most of their records' postal city, else to their + successor code, unless the target has records of its own on the date. + Records `aliases` for the log.""" + when = frame.attrs.get("date") + if abbr == "VT" and when < pd.Timestamp("2023-01-01"): + # Vermont's pre-2023 Rutland town records use the code of the 2020 + # Census city, so the unresolved-code heuristics cannot identify it. + mask = (frame.county == "") & (frame.code == "61225") + if mask.any(): + frame = frame.copy() + frame.loc[mask, "code"] = "61300" + previous = aliases.get(("", "61225")) + n = int(frame.records[mask].sum()) + aliases[("", "61225")] = ( + "61300", + "Rutland town; explicit pre-2023 correction checked against Vermont local-option dates", + previous[2] if previous else when, + when, + max(n, previous[4]) if previous else n, + ) + codes = set(zip(frame.county, frame.code)) + unresolved = { + (county, code) + for county, code in codes + if code and not entities.resolves(county, code) + } + if not unresolved: + return frame + frame = frame.copy() + for county, code in sorted(unresolved): + mask = (frame.county == county) & (frame.code == code) + cities = frame[mask & (frame.city != "")].groupby("city").records.sum() + match = entities.by_name(county, cities.idxmax()) if len(cities) else None + if match is not None: + match = (match[0], f"{match[1]}, named like postal city {cities.idxmax()}") + if match is None and (county, code) in successors: + match = (successors[(county, code)], "the successor code of its records") + if match is None or (county, match[0]) in codes: + continue + frame.loc[mask, "code"] = match[0] + n = int(frame.records[mask].sum()) + previous = aliases.get((county, code)) + aliases[(county, code)] = ( + match[0], + match[1], + previous[2] if previous else when, + when, + max(n, previous[4]) if previous else n, + ) + return frame + + +def change_dates(dates: list[pd.Timestamp], tables: list[pd.DataFrame]) -> list: + """The evaluation dates plus every date in the window on which a row of + the tables begins or the day after one ends.""" + changes = set(dates) + for table in tables: + for column, shift in (("begin", 0), ("end", 1)): + when = pd.to_datetime(table[column].unique()) + pd.Timedelta(days=shift) + changes |= {d for d in when if dates[0] < d <= WINDOW_END} + return sorted(changes) + + +# --- New York and Virginia --------------------------------------------------- + + +def pdf_text(path: Path) -> str: + return subprocess.run( + ["pdftotext", "-layout", str(path), "-"], + capture_output=True, + text=True, + check=True, + ).stdout + + +def ny_unit_rates(sources: Path, dates: list[pd.Timestamp], log: list) -> pd.DataFrame: + """New York counties and cities from the Publication 718 transcription, + each reporting code and rate checked against the publication's text.""" + table = pd.read_csv( + HERE / "ny_pub718.csv", + dtype={"county_fips": str, "place_fips": str, "reporting_code": str}, + keep_default_na=False, + ) + text = pdf_text(sources / "ny" / "pub718.pdf") + fractions = {0: "", 0.125: "⅛", 0.25: "¼", 0.375: "⅜", 0.5: "½", + 0.625: "⅝", 0.75: "¾", 0.875: "⅞"} # fmt: skip + current = table.sort_values("effective_from").drop_duplicates( + ["county_fips", "place_fips"], keep="last" + ) + for code, rate in zip(current.reporting_code, current.rate_percent): + printed = f"{int(rate)}{fractions[rate - int(rate)]}" + assert re.search(rf"\s{re.escape(printed)}\s+{code}\b", text), ( + f"Publication 718 does not print rate {printed} with code {code}" + ) + table["effective_from"] = pd.to_datetime(table.effective_from) + out = [] + for d in sorted(set(dates) | set(table.effective_from)): + active = table[table.effective_from <= d].sort_values("effective_from") + active = active.drop_duplicates(["county_fips", "place_fips"], keep="last") + out.append( + pd.DataFrame( + { + "county": active.county_fips.to_numpy(), + "code": active.place_fips.to_numpy(), + "rate": active.rate_percent.to_numpy() / 100, + "records": 1, + "date": d, + } + ) + ) + return pd.concat(out, ignore_index=True) + + +def va_unit_rates(sources: Path, dates: list[pd.Timestamp], log: list) -> pd.DataFrame: + """Virginia counties and independent cities from the Virginia Tax + workbook: one sheet per period, the period's first day in the sheet's + second row, and each locality's "General Sales" rate.""" + sheets = pd.read_excel( + sources / "va" / VA_URL.rsplit("/", 1)[-1], sheet_name=None, header=None + ) + periods = [] + for sheet in sheets.values(): + title = str(sheet.iloc[1, 1]).strip() + start = pd.to_datetime(re.split(r"\s+-\s+", title)[0], format="mixed") + body = sheet.iloc[4:].copy() + body.columns = [str(h).strip() for h in sheet.iloc[3].tolist()] + body = body[pd.to_numeric(body["Code"], errors="coerce").notna()] + periods.append( + pd.DataFrame( + { + "county": body["Code"].astype(int).astype(str).str.zfill(5), + "rate": body["General Sales"].astype(float).round(6), + "start": start, + } + ) + ) + periods = pd.concat(periods, ignore_index=True) + assert (periods.county.str[:2] == "51").all() + out = [] + starts = {d for d in periods.start if dates[0] < d <= WINDOW_END} + for d in sorted(set(dates) | starts): + active = periods[periods.start <= d].sort_values("start") + active = active.drop_duplicates("county", keep="last") + out.append( + pd.DataFrame( + { + "county": active.county.to_numpy(), + "code": "", + "rate": active.rate.to_numpy(), + "records": 1, + "date": d, + } + ) + ) + return pd.concat(out, ignore_index=True) + + +# --- Census blocks and aggregation ------------------------------------------- + + +def census_blocks(sources: Path, abbr: str) -> pd.DataFrame: + """2020 Census tabulation blocks (summary level 750) with their county, + county subdivision, place and population (POP100), from the P.L. 94-171 + geographic header file.""" + path = sources / "census" / "pl" / f"{abbr.lower()}2020.pl.zip" + rows = [] + with zipfile.ZipFile(path) as archive: + name = next(n for n in archive.namelist() if n.endswith("geo2020.pl")) + with archive.open(name) as f: + for line in io.TextIOWrapper(f, encoding="latin-1"): + fields = line.rstrip("\n").split("|") + if fields[2] != "750": + continue + rows.append( + ( + fields[12] + fields[14], + fields[17], + "" if fields[29] == "99999" else fields[29], + int(fields[90]), + ) + ) + return pd.DataFrame(rows, columns=["county", "cousub", "place", "population"]) + + +def place_principal_counties(blocks: pd.DataFrame) -> pd.DataFrame: + """Map every place to its largest-population county before rate pruning.""" + population = ( + blocks.loc[blocks["place"] != ""] + .groupby(["place", "county"], as_index=False)["population"] + .sum() + ) + principal = population.sort_values( + ["place", "population", "county"], ascending=[True, False, True] + ).drop_duplicates("place") + return pd.DataFrame( + { + "place_geoid": principal["county"].str[:2] + principal["place"], + "county_fips": principal["county"], + } + ).sort_values("place_geoid") + + +def place_county_crosswalk(sources: Path, principal: pd.DataFrame) -> pd.DataFrame: + """Add unambiguous single-county places outside states with block files.""" + national = pd.read_csv( + sources / "census" / "national_place_by_county2020.txt", sep="|", dtype=str + ) + # Wyoming's 56 is the largest state/DC FIPS code; territories start at 60. + national = national.loc[national["STATEFP"].astype(int).between(1, 56)].copy() + national["place_geoid"] = national["STATEFP"] + national["PLACEFP"] + national["county_fips"] = national["STATEFP"] + national["COUNTYFP"] + national = national[["place_geoid", "county_fips"]].drop_duplicates() + count = national.groupby("place_geoid")["county_fips"].transform("size") + single_county = national[count == 1] + return ( + pd.concat([principal, single_county], ignore_index=True) + .drop_duplicates("place_geoid", keep="first") + .sort_values("place_geoid") + ) + + +def place_rates( + abbr: str, blocks: pd.DataFrame, units: pd.DataFrame, log: list +) -> pd.DataFrame: + """Population-weighted rate of each county's places and of its area + outside every place (place ""), at each date. + + A block's taxing unit is its place's unit, else its county + subdivision's (Vermont's local option taxes are levied by towns), else + its county's unit without a place code. Units are matched within the + block's county, or statewide when the state's boundary file carries no + county codes (county ""). A block in none of these takes the + record-weighted mean of its county's units, else of the state's. + """ + out = [] + for d, at_date in units.groupby("date"): + rate = { + (c, u): r for c, u, r in zip(at_date.county, at_date.code, at_date.rate) + } + weighted = (at_date.rate * at_date.records).groupby(at_date.county).sum() + county_mean = (weighted / at_date.groupby("county").records.sum()).to_dict() + state_mean = float( + (at_date.rate * at_date.records).sum() / at_date.records.sum() + ) + + def unit_rate(c: str, s: str, p: str) -> float: + candidates = ([(c, p), ("", p)] if p else []) + [ + (c, s), + ("", s), + (c, ""), + ("", ""), + ] + for key in candidates: + if key in rate: + return rate[key] + return county_mean.get(c, state_mean) + + block_rate = np.array( + [ + unit_rate(c, s, p) + for c, s, p in zip(blocks.county, blocks.cousub, blocks.place) + ] + ) + missing = np.isnan(block_rate) + if missing.any(): + log.append( + f"{abbr} {d.date()}: {int(blocks.population[missing].sum())} " + f"people in counties without official rates: " + f"{sorted(blocks.county[missing].unique())[:10]}" + ) + b = blocks[~missing].assign(rate=block_rate[~missing]) + keys = [b.county, b.place] + population = b.population.groupby(keys).sum() + mean = (b.rate * b.population).groupby(keys).sum() / population + # A place without residents takes the unweighted mean of its blocks. + mean = mean.where(population > 0, b.rate.groupby(keys).mean()) + frame = pd.DataFrame({"rate": mean, "population": population}) + frame.index.names = ["county_fips", "place_fips"] + frame = frame.reset_index() + frame["effective_from"] = d + out.append(frame) + return pd.concat(out, ignore_index=True) + + +def assemble(table: pd.DataFrame) -> tuple[pd.DataFrame, pd.DataFrame]: + """Drop places whose rate equals the rate outside every place in their + county at every date, since a household in one takes that rate anyway; + fold their populations into the county's remainder; and keep each key's + first row and the rows where its rate changes.""" + table = table.copy() + table["rate"] = table.rate.round(6) + outside = ( + table[table.place_fips == ""].set_index(["county_fips", "effective_from"]).rate + ) + outside_rate = pd.Series( + list(zip(table.county_fips, table.effective_from)), index=table.index + ).map(outside) + differs = (table.rate != outside_rate) & (table.place_fips != "") + keep_place = differs.groupby([table.county_fips, table.place_fips]).transform("any") + kept = table[(table.place_fips == "") | keep_place] + # Populations do not change with the date: take each key's last row. + last = table.sort_values("effective_from").drop_duplicates( + ["county_fips", "place_fips"], keep="last" + ) + county_population = last.groupby("county_fips").population.sum() + kept_last = last[(last.place_fips == "") | keep_place.reindex(last.index)] + places = kept_last[kept_last.place_fips != ""][ + ["county_fips", "place_fips", "population"] + ] + remainder = county_population - places.groupby( + "county_fips" + ).population.sum().reindex(county_population.index, fill_value=0) + populations = pd.concat( + [ + places, + pd.DataFrame( + { + "county_fips": remainder.index, + "place_fips": "", + "population": remainder.to_numpy(), + } + ), + ] + ).sort_values(["county_fips", "place_fips"]) + # A county wholly inside places has no remainder row. + populations = populations[ + (populations.place_fips != "") + | (populations.population > 0) + | populations.county_fips.isin(kept[kept.place_fips == ""].county_fips) + ] + kept = kept.sort_values(["county_fips", "place_fips", "effective_from"]) + previous = kept.groupby(["county_fips", "place_fips"]).rate.shift() + kept = kept[previous.isna() | (previous != kept.rate)] + return kept, populations + + +def build(sources: Path, only: list[str] | None = None) -> None: + dates = evaluation_dates() + log: list[str] = [] + boundary_audits: dict = {} + tables = [] + states = [s for s in SST_STATES if s not in NO_LOCAL_TAX] + ["NY", "VA"] + if only: + states = [s for s in states if s in only] + state_tables = [] + place_county_tables = [] + for abbr in states: + print(f"{abbr}...", flush=True) + if abbr in STATE_RATES: + state = pd.DataFrame( + {"effective_from": [dates[0]], "rate": [STATE_RATES[abbr]]} + ) + if abbr == "NY": + units = ny_unit_rates(sources, dates, log) + elif abbr == "VA": + units = va_unit_rates(sources, dates, log) + else: + units, state = sst_unit_rates(sources, abbr, dates, log, boundary_audits) + blocks = census_blocks(sources, abbr) + place_county_tables.append(place_principal_counties(blocks)) + by_place = place_rates(abbr, blocks, units, log) + by_place["state_code"] = abbr + tables.append(by_place) + # Nevada's files put its 4.6% state rate and 2.25% uniform local rate + # in each county's rate (the state row is 0); the IRS has Nevada + # residents enter only the combined rate above the 6.85% heading. + if abbr != "NV": + state_tables.append(state.assign(state_code=abbr)) + rates, populations = assemble(pd.concat(tables, ignore_index=True)) + rates["effective_from"] = rates.effective_from.dt.strftime("%Y-%m-%d") + OUTPUT.mkdir(parents=True, exist_ok=True) + rates[["state_code", "county_fips", "place_fips", "effective_from", "rate"]].to_csv( + OUTPUT / "rates.csv", index=False, float_format="%.6f" + ) + populations.to_csv(OUTPUT / "populations.csv", index=False) + place_counties = place_county_crosswalk( + sources, pd.concat(place_county_tables, ignore_index=True) + ) + place_counties.to_csv(OUTPUT / "place_counties.csv", index=False) + log.append(f"{len(place_counties)} Census places mapped to principal counties") + state_rates = pd.concat(state_tables, ignore_index=True).sort_values( + ["state_code", "effective_from"] + ) + previous = state_rates.groupby("state_code").rate.shift() + state_rates = state_rates[previous.isna() | (previous != state_rates.rate)] + state_rates["effective_from"] = state_rates.effective_from.dt.strftime("%Y-%m-%d") + state_rates[["state_code", "effective_from", "rate"]].to_csv( + OUTPUT / "state_rates.csv", index=False, float_format="%.6f" + ) + retrieved = sources / "retrieved_at.txt" + manifest = { + "retrieved_at": retrieved.read_text().strip() if retrieved.exists() else None, + "build_inputs": {"vt_local_option.csv": sha256(HERE / "vt_local_option.csv")}, + # Every shipped CSV, so the package's rates tie to the inputs hashed below. + "output_sha256": { + name: sha256(OUTPUT / name) + for name in ( + "rates.csv", + "populations.csv", + "place_counties.csv", + "state_rates.csv", + ) + }, + "sha256": { + str(p.relative_to(sources)): sha256(p) + for p in sorted(sources.rglob("*")) + if p.is_file() + and p.suffix.lower() in {".zip", ".csv", ".pdf", ".xlsx", ".txt"} + and p.name != "retrieved_at.txt" + and p.relative_to(sources).parts[0] in {"sst", "ny", "va", "census"} + and "x" not in p.relative_to(sources).parts + }, + "boundary_audit": boundary_audits, + "log": log, + } + (HERE / "manifest.json").write_text(json.dumps(manifest, indent=1) + "\n") + print("\n".join(log)) + print(f"{len(rates)} rate rows, {len(populations)} population rows") + + +if __name__ == "__main__": + parser = argparse.ArgumentParser(description=__doc__.split("\n\n")[0]) + parser.add_argument("--sources", type=Path, required=True) + parser.add_argument("--download", action="store_true") + parser.add_argument( + "--states", nargs="*", help="Build only these states (for checking)." + ) + args = parser.parse_args() + if args.download: + download(args.sources) + build(args.sources, args.states) diff --git a/scripts/local_sales_tax_rates/manifest.json b/scripts/local_sales_tax_rates/manifest.json new file mode 100644 index 00000000000..2ad6c96e9d2 --- /dev/null +++ b/scripts/local_sales_tax_rates/manifest.json @@ -0,0 +1,1214 @@ +{ + "retrieved_at": "2026-10-06T11:00:44Z", + "sha256": { + "census/national_county2020.txt": 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district codes with no rate in effect, counted as 0: [('63', '98039')]", + "IA: place code 19011/12270 matches no Census place or county subdivision (1 records, 2022-01-01 to 2024-04-01, rate 0.07000-0.07000); its blocks take their own place's or county's rate", + "IA: place code 19011/23160 matches no Census place or county subdivision (1 records, 2022-01-01 to 2024-04-01, rate 0.07000-0.07000); its blocks take their own place's or county's rate", + "IA: place code 19011/43365 matches no Census place or county subdivision (1 records, 2022-01-01 to 2024-04-01, rate 0.07000-0.07000); its blocks take their own place's or county's rate", + "IA: place code 19015/21000 matches no Census place or county subdivision (4 records, 2022-01-01 to 2024-04-01, rate 0.07000-0.07000); its blocks take their own place's or county's rate", + "IA: place code 19021/03745 matches no Census place or county subdivision (1 records, 2022-01-01 to 2024-04-01, rate 0.07000-0.07000); its blocks take their own place's or county's rate", + "IA: place code 19023/00190 matches no Census place or county subdivision (2 records, 2022-01-01 to 2024-04-01, rate 0.07000-0.07000); its blocks take their own place's or county's rate", + "IA: place code 19027/03340 matches no Census place or county subdivision (22 records, 2022-01-01 to 2024-04-01, rate 0.07000-0.07000); its blocks take their own place's or county's rate", + "IA: place code 19027/84630 matches no Census place or county subdivision (2 records, 2022-01-01 to 2024-04-01, rate 0.07000-0.07000); its blocks take their own place's or county's rate", + "IA: place code 19041/73425 matches no Census place or county subdivision (1 records, 2022-01-01 to 2024-04-01, rate 0.07000-0.07000); its blocks take their own place's or county's rate", + "IA: place code 19047/08290 matches no Census place or county subdivision (2 records, 2022-01-01 to 2024-04-01, rate 0.07000-0.07000); its blocks take their own place's or county's rate", + "IA: place code 19049/86250 matches no Census place or county subdivision (1 records, 2022-01-01 to 2024-04-01, rate 0.07000-0.07000); its blocks take their own place's or county's rate", + "IA: place code 19053/37605 matches no Census place or county subdivision (1 records, 2022-01-01 to 2024-04-01, rate 0.07000-0.07000); its blocks take their own place's or county's rate", + "IA: place code 19053/45435 matches no Census place or county subdivision (1 records, 2022-01-01 to 2024-04-01, rate 0.07000-0.07000); its blocks take their own place's or county's rate", + "IA: place code 19057/54795 matches no Census place or county subdivision (2 records, 2022-01-01 to 2024-04-01, rate 0.07000-0.07000); its blocks take their own place's or county's rate", + "IA: place code 19087/18435 matches no Census place or county subdivision (1 records, 2022-01-01 to 2024-04-01, rate 0.07000-0.07000); its blocks take their own place's or county's rate", + "IA: place code 19087/46065 matches no Census place or county subdivision (8 records, 2022-01-01 to 2024-04-01, rate 0.07000-0.07000); its blocks take their own place's or county's rate", + "IA: place code 19095/57720 matches no Census place or county subdivision (2 records, 2022-01-01 to 2024-04-01, rate 0.07000-0.07000); its blocks take their own place's or county's rate", + "IA: place code 19101/06625 matches no Census place or county subdivision (3 records, 2022-01-01 to 2024-04-01, rate 0.07000-0.07000); its blocks take their own place's or county's rate", + "IA: place code 19103/56685 matches no Census place or county subdivision (6 records, 2022-01-01 to 2024-04-01, rate 0.07000-0.07000); its blocks take their own place's or county's rate", + "IA: place code 19109/60420 matches no Census place or county subdivision (2 records, 2022-01-01 to 2024-04-01, rate 0.07000-0.07000); its blocks take their own place's or county's rate", + "IA: place code 19113/60690 matches no Census place or county subdivision (3 records, 2022-01-01 to 2024-04-01, rate 0.07000-0.07000); its blocks take their own place's or county's rate", + "IA: place code 19115/17130 matches no Census place or county subdivision (3 records, 2022-01-01 to 2024-04-01, rate 0.07000-0.07000); its blocks take their own place's or county's rate", + "IA: place code 19115/67440 matches no Census place or county subdivision (1 records, 2022-01-01 to 2024-04-01, rate 0.07000-0.07000); its blocks take their own place's or county's rate", + "IA: place code 19117/37605 matches no Census place or county subdivision (1 records, 2022-01-01 to 2024-04-01, rate 0.07000-0.07000); its blocks take their own place's or county's rate", + "IA: place code 19121/57675 matches no Census place or county subdivision (5 records, 2022-01-01 to 2024-04-01, rate 0.07000-0.07000); its blocks take their own place's or county's rate", + "IA: place code 19133/18390 matches no Census place or county subdivision (1 records, 2022-01-01 to 2024-04-01, rate 0.07000-0.07000); its blocks take their own place's or county's rate", + "IA: place code 19143/45840 matches no Census place or county subdivision (1 records, 2022-01-01 to 2024-04-01, rate 0.07000-0.07000); its blocks take their own place's or county's rate", + "IA: place code 19149/49350 matches no Census place or county subdivision (2 records, 2022-01-01 to 2024-04-01, rate 0.07000-0.07000); its blocks take their own place's or county's rate", + "IA: place code 19153/48450 matches no Census place or county subdivision (2 records, 2022-01-01 to 2024-04-01, rate 0.07000-0.07000); its blocks take their own place's or county's rate", + "IA: place code 19153/64470 matches no Census place or county subdivision (1 records, 2022-01-01 to 2024-04-01, rate 0.07000-0.07000); its blocks take their own place's or county's rate", + "IA: place code 19155/73155 matches no Census place or county subdivision (11 records, 2022-01-01 to 2024-04-01, rate 0.07000-0.07000); its blocks take their own place's or county's rate", + "IA: place code 19159/42960 matches no Census place or county subdivision (1 records, 2022-01-01 to 2024-04-01, rate 0.07000-0.07000); its blocks take their own place's or county's rate", + "IA: place code 19165/82065 matches no Census place or county subdivision (1 records, 2022-01-01 to 2024-04-01, rate 0.07000-0.07000); its blocks take their own place's or county's rate", + "IA: place code 19173/16500 matches no Census place or county subdivision (1 records, 2022-01-01 to 2024-04-01, rate 0.07000-0.07000); its blocks take their own place's or county's rate", + "IA: place code 19173/80985 matches no Census place or county subdivision (1 records, 2022-01-01 to 2024-04-01, rate 0.07000-0.07000); its blocks take their own place's or county's rate", + "IA: place code 19179/35670 matches no Census place or county subdivision (1 records, 2022-01-01 to 2024-04-01, rate 0.06000-0.06000); its blocks take their own place's or county's rate", + "IA: place code 19185/20125 matches no Census place or county subdivision (8 records, 2022-01-01 to 2024-04-01, rate 0.07000-0.07000); its blocks take their own place's or county's rate", + "IA: place code 19187/77790 matches no Census place or county subdivision (1 records, 2022-01-01 to 2024-04-01, rate 0.07000-0.07000); its blocks take their own place's or county's rate", + "IA: place code 19189/86700 matches no Census place or county subdivision (1 records, 2022-01-01 to 2024-04-01, rate 0.07000-0.07000); its blocks take their own place's or county's rate", + "IA: place code 19193/62625 matches no Census place or county subdivision (1 records, 2022-01-01 to 2024-04-01, rate 0.07000-0.07000); its blocks take their own place's or county's rate", + "KS 2022-01-01: 1 special district codes with no rate in effect, counted as 0: [('63', '21194')]", + "KS 2022-04-01: 1 special district codes with no rate in effect, counted as 0: [('63', '21194')]", + "KS 2022-07-01: 1 special district codes with no rate in effect, counted as 0: [('63', '21194')]", + "KS 2022-10-01: 1 special district codes with no rate in effect, counted as 0: [('63', '21194')]", + "KS 2023-01-01: 1 special district codes with no rate in effect, counted as 0: [('63', '21194')]", + "KS 2023-04-01: 1 special district codes with no rate in effect, counted as 0: [('63', '21194')]", + "KS 2023-07-01: 1 special district codes with no rate in effect, counted as 0: [('63', '21194')]", + "KS 2023-10-01: 1 special district codes with no rate in effect, counted as 0: [('63', '21194')]", + "KS 2024-01-01: 1 special district codes with no rate in effect, counted as 0: [('63', '21194')]", + "KS 2024-04-01: 1 special district codes with no rate in effect, counted as 0: [('63', '21194')]", + "KS 2024-07-01: 1 special district codes with no rate in effect, counted as 0: [('63', '21194')]", + "KS 2024-10-01: 1 special district codes with no rate in effect, counted as 0: [('63', '21194')]", + "KS 2024-10-02: 1 special district codes with no rate in effect, counted as 0: [('63', '21194')]", + "KS: place code 20021/12825 (3 records, 2024-07-01 to 2026-10-01) recoded to Census 12800 (Cherokee township, county subdivision, named like postal city CHEROKEE)", + "KS: place code 20077/24725 matches no Census place or county subdivision (8 records, 2024-07-01 to 2025-01-01, rate 0.06500-0.06500); its blocks take their own place's or county's rate", + "KS: place code 20155/70450 matches no Census place or county subdivision (166 records, 2022-01-01 to 2026-10-01, rate 0.07500-0.07500); its blocks take their own place's or county's rate", + "MN 2022-01-01: 3 special district codes with no rate in effect, counted as 0: [('63', '0'), ('63', '80008'), ('63', '80009')]", + "MN 2022-04-01: 3 special district codes with no rate in effect, counted as 0: [('63', '0'), ('63', '80008'), ('63', '80009')]", + "MN 2022-07-01: 3 special district codes with no rate in effect, counted as 0: [('63', '0'), ('63', '80008'), ('63', '80009')]", + "MN 2022-10-01: 3 special district codes with no rate in effect, counted as 0: [('63', '0'), ('63', '80008'), ('63', '80009')]", + "MN 2023-01-01: 3 special district codes with no rate in effect, counted as 0: [('63', '0'), ('63', '80008'), ('63', '80009')]", + "MN 2023-04-01: 4 special district codes with no rate in effect, counted as 0: [('63', '0'), ('63', '80007'), ('63', '80008'), ('63', '80009')]", + "MN 2023-07-01: 3 special district codes with no rate in effect, counted as 0: [('63', '0'), ('63', '80008'), ('63', '80009')]", + "MN 2023-10-01: 1 special district codes with no rate in effect, counted as 0: [('63', '0')]", + "MN 2024-01-01: 1 special district codes with no rate in effect, counted as 0: [('63', '0')]", + "MN: place code (no county)/053 matches no Census place or county subdivision (1 records, 2022-04-01 to 2022-04-01, rate 0.07375-0.07375); its blocks take their own place's or county's rate", + "MN: place code 27153/58648 matches no Census place or county subdivision (1 records, 2024-04-01 to 2024-10-01, rate 0.07875-0.07875); its blocks take their own place's or county's rate", + "NC 2022-01-01: 2 special district codes with no rate in effect, counted as 0: [('26', '98119'), ('79', '99055')]", + "NC 2022-04-01: 2 special district codes with no rate in effect, counted as 0: [('26', '98119'), ('79', '99055')]", + "NC 2022-07-01: 2 special district codes with no rate in effect, counted as 0: [('26', '98119'), ('79', '99055')]", + "NC 2022-10-01: 2 special district codes with no rate in effect, counted as 0: [('26', '98119'), ('79', '99055')]", + "NC 2023-01-01: 2 special district codes with no rate in effect, counted as 0: [('26', '98119'), ('79', '99055')]", + "NC 2023-04-01: 2 special district codes with no rate in effect, counted as 0: [('26', '98119'), ('79', '99055')]", + "NC 2023-07-01: 2 special district codes with no rate in effect, counted as 0: [('26', '98119'), ('79', '99055')]", + "NC 2023-10-01: 2 special district codes with no rate in effect, counted as 0: [('26', '98119'), ('79', '99055')]", + "NC 2024-01-01: 2 special district codes with no rate in effect, counted as 0: [('26', '98119'), ('79', '99055')]", + "NC 2024-04-01: 2 special district codes with no rate in effect, counted as 0: [('26', '98119'), ('79', '99055')]", + "NC 2024-07-01: 2 special district codes with no rate in effect, counted as 0: [('26', '98119'), ('79', '99055')]", + "NC 2024-10-01: 2 special district codes with no rate in effect, counted as 0: [('26', '98119'), ('79', '99055')]", + "NC 2025-01-01: 2 special district codes with no rate in effect, counted as 0: [('26', '98119'), ('79', '99055')]", + "NC 2025-04-01: 2 special district codes with no rate in effect, counted as 0: [('26', '98119'), ('79', '99055')]", + "NC 2025-07-01: 2 special district codes with no rate in effect, counted as 0: [('26', '98119'), ('79', '99055')]", + "NC 2025-10-01: 2 special district codes with no rate in effect, counted as 0: [('26', '98119'), ('79', '99055')]", + "NC 2026-01-01: 2 special district codes with no rate in effect, counted as 0: [('26', '98119'), ('79', '99055')]", + "NC 2026-04-01: 2 special district codes with no rate in effect, counted as 0: [('26', '98119'), ('79', '99055')]", + "NC 2026-07-01: 1 special district codes with no rate in effect, counted as 0: [('79', '99055')]", + "NC 2026-10-01: 1 special district codes with no rate in effect, counted as 0: [('79', '99055')]", + "ND: place code 38003/48580 matches no Census place or county subdivision (1 records, 2022-01-01 to 2026-10-01, rate 0.05000-0.05000); its blocks take their own place's or county's rate", + "ND: place code 38009/51380 matches no Census place or county subdivision (6 records, 2022-01-01 to 2026-10-01, rate 0.06000-0.07500); its blocks take their own place's or county's rate", + "ND: place code 38017/58700 matches no Census place or county subdivision (1 records, 2023-04-01 to 2026-10-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "ND: place code 38035/36100 matches no Census place or county subdivision (17 records, 2022-01-01 to 2026-10-01, rate 0.07500-0.07500); its blocks take their own place's or county's rate", + "ND: place code 38047/87020 matches no Census place or county subdivision (2 records, 2022-01-01 to 2026-10-01, rate 0.06500-0.07000); its blocks take their own place's or county's rate", + "ND: place code 38059/44900 matches no Census place or county subdivision (1 records, 2023-04-01 to 2026-10-01, rate 0.05500-0.06000); its blocks take their own place's or county's rate", + "ND: place code 38093/28860 matches no Census place or county subdivision (1 records, 2022-01-01 to 2026-10-01, rate 0.06000-0.06000); its blocks take their own place's or county's rate", + "ND: place code 38095/14140 matches no Census place or county subdivision (1 records, 2022-01-01 to 2026-10-01, rate 0.05000-0.05000); its blocks take their own place's or county's rate", + "ND: place code 38105/86620 matches no Census place or county subdivision (2 records, 2022-01-01 to 2026-10-01, rate 0.08000-0.08000); its blocks take their own place's or county's rate", + "OK: place code 40149/17200 (189 records, 2022-10-01 to 2023-03-01) recoded to Census 51250 (the successor code of its records)", + "OK: place code 40001/71900 matches no Census place or county subdivision (1 records, 2022-01-01 to 2026-10-01, rate 0.07250-0.07250); its blocks take their own place's or county's rate", + "OK: place code 40005/09999 matches no Census place or county subdivision (1 records, 2022-01-01 to 2023-03-01, rate 0.06250-0.06250); its blocks take their own place's or county's rate", + "OK: place code 40027/66275 matches no Census place or county subdivision (1 records, 2026-10-01 to 2026-10-01, rate 0.08625-0.08625); its blocks take their own place's or county's rate", + "OK: place code 40031/17000 matches no Census place or county subdivision (1 records, 2022-01-01 to 2023-03-01, rate 0.04875-0.04875); its blocks take their own place's or county's rate", + "OK: place code 40065/73521 matches no Census place or county subdivision (2 records, 2022-01-01 to 2023-03-01, rate 0.05625-0.05625); its blocks take their own place's or county's rate", + "OK: place code 40077/72250 matches no Census place or county subdivision (9 records, 2022-01-01 to 2026-10-01, rate 0.08250-0.09250); its blocks take their own place's or county's rate", + "OK: place code 40083/73044 matches no Census place or county subdivision (1 records, 2022-01-01 to 2023-03-01, rate 0.05250-0.05250); its blocks take their own place's or county's rate", + "OK: place code 40087/66275 matches no Census place or county subdivision (31 records, 2026-10-01 to 2026-10-01, rate 0.09000-0.09000); its blocks take their own place's or county's rate", + "OK: place code 40089/68200 matches no Census place or county subdivision (20 records, 2023-04-01 to 2024-01-01, rate 0.06250-0.06250); its blocks take their own place's or county's rate", + "OK: place code 40091/77150 matches no Census place or county subdivision (3 records, 2022-01-01 to 2026-10-01, rate 0.10500-0.10500); its blocks take their own place's or county's rate", + "OK: place code 40095/82100 matches no Census place or county subdivision (16 records, 2022-01-01 to 2023-03-01, rate 0.06500-0.06500); its blocks take their own place's or county's rate", + "OK: place code 40117/29400 matches no Census place or county subdivision (19 records, 2023-04-01 to 2026-10-01, rate 0.10762-0.11162); its blocks take their own place's or county's rate", + "OK: place code 40117/43725 matches no Census place or county subdivision (18 records, 2022-01-01 to 2026-10-01, rate 0.08750-0.09500); its blocks take their own place's or county's rate", + "OK: place code 40117/49860 matches no Census place or county subdivision (1 records, 2022-01-01 to 2023-03-01, rate 0.05750-0.05750); its blocks take their own place's or county's rate", + "OK: place code 40117/82500 matches no Census place or county subdivision (4 records, 2023-04-01 to 2026-10-01, rate 0.10100-0.10500); its blocks take their own place's or county's rate", + "OK: place code 40131/55700 matches no Census place or county subdivision (88 records, 2022-10-01 to 2023-03-01, rate 0.06333-0.09333); its blocks take their own place's or county's rate", + "OK: place code 40135/49580 matches no Census place or county subdivision (1 records, 2022-01-01 to 2023-03-01, rate 0.05917-0.05917); its blocks take their own place's or county's rate", + "OK: place code 40143/12900 matches no Census place or county subdivision (2 records, 2024-10-01 to 2025-10-01, rate 0.08117-0.08117); its blocks take their own place's or county's rate", + "OK: place code 40143/65499 matches no Census place or county subdivision (36 records, 2022-01-01 to 2026-10-01, rate 0.09367-0.09367); its blocks take their own place's or county's rate", + "SD: place code 46003/20180 (1 records, 2022-01-01 to 2026-10-01) recoded to Census 20100 (Eureka township, county subdivision, named like postal city EUREKA)", + "SD: place code 46087/19420 (3 records, 2022-01-01 to 2026-10-01) recoded to Census 19460 (Emery township, county subdivision, named like postal city EMERY)", + "SD: place code 46091/59260 (6 records, 2022-01-01 to 2026-10-01) recoded to Census 59220 (Sisseton township, county subdivision, named like postal city SISSETON)", + "SD: place code 46003/72700 matches no Census place or county subdivision (4 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46009/36540 matches no Census place or county subdivision (2 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46011/02580 matches no Census place or county subdivision (5 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46013/13700 matches no Census place or county subdivision (8 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46017/11220 matches no Census place or county subdivision (2 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46017/33980 matches no Census place or county subdivision (2 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46021/20180 matches no Census place or county subdivision (1 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46023/02260 matches no Census place or county subdivision (14 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46025/68420 matches no Census place or county subdivision (21 records, 2022-01-01 to 2026-10-01, rate 0.05200-0.05500); its blocks take their own place's or county's rate", + "SD: place code 46027/11060 matches no Census place or county subdivision (1 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46029/27940 matches no Census place or county subdivision (1 records, 2022-01-01 to 2026-10-01, rate 0.05200-0.05500); its blocks take their own place's or county's rate", + "SD: place code 46031/32140 matches no Census place or county subdivision (44 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46031/43180 matches no Census place or county subdivision (3 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46033/18300 matches no Census place or county subdivision (52 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46033/30220 matches no Census place or county subdivision (8 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46037/35820 matches no Census place or county subdivision (1 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46039/12180 matches no Census place or county subdivision (3 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46039/19980 matches no Census place or county subdivision (1 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46039/34340 matches no Census place or county subdivision (1 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46041/24260 matches no Census place or county subdivision (17 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46041/43180 matches no Census place or county subdivision (6 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46049/28980 matches no Census place or county subdivision (54 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46051/59940 matches no Census place or county subdivision (18 records, 2022-01-01 to 2026-10-01, rate 0.05200-0.06200); its blocks take their own place's or county's rate", + "SD: place code 46051/62220 matches no Census place or county subdivision (27 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46059/47460 matches no Census place or county subdivision (3 records, 2022-01-01 to 2026-10-01, rate 0.05200-0.05500); its blocks take their own place's or county's rate", + "SD: place code 46061/09420 matches no Census place or county subdivision (20 records, 2022-01-01 to 2026-10-01, rate 0.06150-0.06450); its blocks take their own place's or county's rate", + "SD: place code 46061/43100 matches no Census place or county subdivision (7 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46061/60060 matches no Census place or county subdivision (54 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46063/04380 matches no Census place or county subdivision (1 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46067/00820 matches no Census place or county subdivision (3 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46067/07180 matches no Census place or county subdivision (1 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46067/19420 matches no Census place or county subdivision (84 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46067/40860 matches no Census place or county subdivision (1 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46067/57940 matches no Census place or county subdivision (3 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46071/49300 matches no Census place or county subdivision (1 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46073/33980 matches no Census place or county subdivision (45 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46073/72700 matches no Census place or county subdivision (2 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46081/04380 matches no Census place or county subdivision (17 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46083/11060 matches no Census place or county subdivision (6 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46085/22260 matches no Census place or county subdivision (11 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46087/43380 matches no Census place or county subdivision (37 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46089/06540 matches no Census place or county subdivision (1 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46089/70540 matches no Census place or county subdivision (6 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46093/44860 matches no Census place or county subdivision (3 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46093/45060 matches no Census place or county subdivision (11 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46093/52980 matches no Census place or county subdivision (178 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46095/04620 matches no Census place or county subdivision (9 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46095/42140 matches no Census place or county subdivision (2 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46099/40220 matches no Census place or county subdivision (1 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46101/07580 matches no Census place or county subdivision (8 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46101/15980 matches no Census place or county subdivision (10 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46101/18700 matches no Census place or county subdivision (20 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46103/15140 matches no Census place or county subdivision (6 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46103/28300 matches no Census place or county subdivision (32 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46105/20980 matches no Census place or county subdivision (66 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46109/05540 matches no Census place or county subdivision (1 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46111/31060 matches no Census place or county subdivision (1 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46115/29500 matches no Census place or county subdivision (5 records, 2022-01-01 to 2026-10-01, rate 0.05200-0.05500); its blocks take their own place's or county's rate", + "SD: place code 46117/42140 matches no Census place or county subdivision (6 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46119/06180 matches no Census place or county subdivision (5 records, 2022-01-01 to 2026-10-01, rate 0.05200-0.05500); its blocks take their own place's or county's rate", + "SD: place code 46119/27420 matches no Census place or county subdivision (3 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46119/49600 matches no Census place or county subdivision (25 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46123/15300 matches no Census place or county subdivision (1 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46123/16060 matches no Census place or county subdivision (64 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46123/26180 matches no Census place or county subdivision (1 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46125/07180 matches no Census place or county subdivision (15 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46125/63100 matches no Census place or county subdivision (1 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46129/06540 matches no Census place or county subdivision (3 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46129/30300 matches no Census place or county subdivision (12 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "SD: place code 46135/62820 matches no Census place or county subdivision (3 records, 2022-01-01 to 2026-10-01, rate 0.06200-0.06500); its blocks take their own place's or county's rate", + "TN: place code (no county)/32720 matches no Census place or county subdivision (423 records, 2022-01-01 to 2026-11-01, rate 0.09250-0.09250); its blocks take their own place's or county's rate", + "UT: place code 49001/97062 matches no Census place or county subdivision (5 records, 2024-04-01 to 2026-10-01, rate 0.07350-0.07350); its blocks take their own place's or county's rate", + "UT: place code 49003/02301 matches no Census place or county subdivision (1 records, 2025-01-01 to 2026-10-01, rate 0.06950-0.06950); its blocks take their own place's or county's rate", + "UT: place code 49003/97057 matches no Census place or county subdivision (11 records, 2024-04-01 to 2026-10-01, rate 0.06650-0.06950); its blocks take their own place's or county's rate", + "UT: place code 49005/03301 matches no Census place or county subdivision (1 records, 2025-01-01 to 2026-10-01, rate 0.07000-0.07300); its blocks take their own place's or county's rate", + "UT: place code 49005/98005 matches no Census place or county subdivision (124 records, 2022-01-01 to 2026-10-01, rate 0.06950-0.07250); its blocks take their own place's or county's rate", + "UT: place code 49011/97012 matches no Census place or county subdivision (2 records, 2026-07-01 to 2026-10-01, rate 0.07250-0.07250); its blocks take their own place's or county's rate", + "UT: place code 49013/07501 matches no Census place or county subdivision (2151 records, 2026-07-01 to 2026-10-01, rate 0.06750-0.06750); its blocks take their own place's or county's rate", + "UT: place code 49021/11502 matches no Census place or county subdivision (2 records, 2026-04-01 to 2026-10-01, rate 0.06750-0.06750); its blocks take their own place's or county's rate", + "UT: place code 49027/14501 matches no Census place or county subdivision (27 records, 2025-01-01 to 2026-10-01, rate 0.06750-0.06750); its blocks take their own place's or county's rate", + "UT: place code 49035/18602 matches no Census place or county subdivision (73 records, 2025-01-01 to 2026-10-01, rate 0.08250-0.08450); its blocks take their own place's or county's rate", + "UT: place code 49035/18604 matches no Census place or county subdivision (3836 records, 2025-10-01 to 2026-10-01, rate 0.08450-0.08450); its blocks take their own place's or county's rate", + "UT: place code 49035/18705 matches no Census place or county subdivision (355 records, 2026-04-01 to 2026-10-01, rate 0.08450-0.08450); its blocks take their own place's or county's rate", + "UT: place code 49035/97025 matches no Census place or county subdivision (283 records, 2022-07-01 to 2026-10-01, rate 0.07750-0.08450); its blocks take their own place's or county's rate", + "UT: place code 49035/97029 matches no Census place or county subdivision (1 records, 2023-01-01 to 2026-10-01, rate 0.07750-0.08450); its blocks take their own place's or county's rate", + "UT: place code 49035/97033 matches no Census place or county subdivision (1000 records, 2024-07-01 to 2026-10-01, rate 0.09350-0.10050); its blocks take their own place's or county's rate", + "UT: place code 49035/97066 matches no Census place or county subdivision (984 records, 2024-04-01 to 2026-10-01, rate 0.07750-0.08450); its blocks take their own place's or county's rate", + "UT: place code 49035/97068 matches no Census place or county subdivision (173 records, 2024-04-01 to 2026-10-01, rate 0.07450-0.07650); its blocks take their own place's or county's rate", + "UT: place code 49037/19501 matches no Census place or county subdivision (1068 records, 2026-07-01 to 2026-10-01, rate 0.06750-0.06750); its blocks take their own place's or county's rate", + "UT: place code 49039/20302 matches no Census place or county subdivision (3 records, 2025-01-01 to 2026-10-01, rate 0.06750-0.06750); its blocks take their own place's or county's rate", + "UT: place code 49039/20501 matches no Census place or county subdivision (3 records, 2026-04-01 to 2026-10-01, rate 0.06750-0.06750); its blocks take their own place's or county's rate", + "UT: place code 49041/21301 matches no Census place or county subdivision (1 records, 2025-01-01 to 2026-10-01, rate 0.06750-0.07050); its blocks take their own place's or county's rate", + "UT: place code 49041/21501 matches no Census place or county subdivision (31 records, 2026-04-01 to 2026-10-01, rate 0.07050-0.07050); its blocks take their own place's or county's rate", + "UT: place code 49043/22000 matches no Census place or county subdivision (3622 records, 2026-04-01 to 2026-10-01, rate 0.08750-0.08750); its blocks take their own place's or county's rate", + "UT: place code 49043/22701 matches no Census place or county subdivision (4 records, 2026-10-01 to 2026-10-01, rate 0.09050-0.09050); its blocks take their own place's or county's rate", + "UT: place code 49043/98043 matches no Census place or county subdivision (4888 records, 2022-01-01 to 2026-10-01, rate 0.07450-0.09050); its blocks take their own place's or county's rate", + "UT: place code 49045/42120 matches no Census place or county subdivision (183 records, 2022-01-01 to 2023-01-01, rate 0.06900-0.06900); its blocks take their own place's or county's rate", + "UT: place code 49045/44975 matches no Census place or county subdivision (73 records, 2022-01-01 to 2026-10-01, rate 0.06900-0.06900); its blocks take their own place's or county's rate", + "UT: place code 49045/97051 matches no Census place or county subdivision (320 records, 2022-07-01 to 2026-10-01, rate 0.06900-0.06900); its blocks take their own place's or county's rate", + "UT: place code 49045/97053 matches no Census place or county subdivision (188 records, 2023-04-01 to 2026-10-01, rate 0.06900-0.06900); its blocks take their own place's or county's rate", + "UT: place code 49045/97055 matches no Census place or county subdivision (2 records, 2024-07-01 to 2026-10-01, rate 0.07000-0.07000); its blocks take their own place's or county's rate", + "UT: place code 49045/98007 matches no Census place or county subdivision (25 records, 2023-04-01 to 2026-10-01, rate 0.06900-0.06900); its blocks take their own place's or county's rate", + "UT: place code 49049/25305 matches no Census place or county subdivision (1 records, 2025-01-01 to 2026-10-01, rate 0.07450-0.07450); its blocks take their own place's or county's rate", + "UT: place code 49049/25306 matches no Census place or county subdivision (1 records, 2025-01-01 to 2026-10-01, rate 0.07450-0.07450); its blocks take their own place's or county's rate", + "UT: place code 49049/25307 matches no Census place or county subdivision (2 records, 2025-01-01 to 2026-10-01, rate 0.07450-0.07450); its blocks take their own place's or county's rate", + "UT: place code 49049/25504 matches no Census place or county subdivision (140 records, 2026-04-01 to 2026-10-01, rate 0.07450-0.07450); its blocks take their own place's or county's rate", + "UT: place code 49049/25505 matches no Census place or county subdivision (47 records, 2026-07-01 to 2026-10-01, rate 0.07450-0.07450); its blocks take their own place's or county's rate", + "UT: place code 49049/97032 matches no Census place or county subdivision (1 records, 2024-07-01 to 2026-10-01, rate 0.08950-0.08950); its blocks take their own place's or county's rate", + "UT: place code 49049/97064 matches no Census place or county subdivision (124 records, 2024-04-01 to 2025-04-01, rate 0.07450-0.07450); its blocks take their own place's or county's rate", + "UT: place code 49049/97070 matches no Census place or county subdivision (32 records, 2026-04-01 to 2026-10-01, rate 0.07450-0.07450); its blocks take their own place's or county's rate", + "UT: place code 49051/97018 matches no Census place or county subdivision (7 records, 2022-01-01 to 2026-10-01, rate 0.08000-0.09150); its blocks take their own place's or county's rate", + "UT: place code 49051/97020 matches no Census place or county subdivision (18 records, 2022-04-01 to 2026-10-01, rate 0.07200-0.08350); its blocks take their own place's or county's rate", + "UT: place code 49051/97022 matches no Census place or county subdivision (173 records, 2022-10-01 to 2026-10-01, rate 0.07450-0.08350); its blocks take their own place's or county's rate", + "UT: place code 49051/97024 matches no Census place or county subdivision (15 records, 2024-07-01 to 2026-10-01, rate 0.08050-0.08350); its blocks take their own place's or county's rate", + "UT: place code 49053/27301 matches no Census place or county subdivision (1 records, 2025-01-01 to 2026-10-01, rate 0.06750-0.06750); its blocks take their own place's or county's rate", + "VT 2022-01-01: 1 special district codes with no rate in effect, counted as 0: [('02', '00520')]", + "VT 2022-04-01: 1 special district codes with no rate in effect, counted as 0: [('02', '00520')]", + "VT 2022-07-01: 1 special district codes with no rate in effect, counted as 0: [('02', '00520')]", + "VT: place code (no county)/07975 (3122 records, 2022-01-01 to 2022-10-01) recoded to Census 07900 (Brattleboro town, county subdivision, named like postal city BRATTLEBORO)", + "VT: place code (no county)/17800 (300 records, 2022-01-01 to 2022-10-01) recoded to Census 17875 (the successor code of its records)", + "VT: place code (no county)/42700 (1473 records, 2022-01-01 to 2022-10-01) recoded to Census 42850 (the successor code of its records)", + "VT: place code (no county)/44275 (1981 records, 2022-01-01 to 2022-10-01) recoded to Census 44350 (Middlebury town, county subdivision, named like postal city MIDDLEBURY)", + "VT: place code (no county)/61225 (1156 records, 2022-01-01 to 2022-10-01) recoded to Census 61300 (Rutland town; explicit pre-2023 correction checked against Vermont local-option dates)", + "VT: place code (no county)/70740 (74 records, 2022-01-01 to 2022-10-01) recoded to Census 70750 (the successor code of its records)", + "VT: place code (no county)/84400 (2297 records, 2022-01-01 to 2022-10-01) recoded to Census 84475 (Williston town, county subdivision, named like postal city WILLISTON)", + "VT: place code (no county)/84625 (368 records, 2022-01-01 to 2022-10-01) recoded to Census 84700 (Wilmington town, county subdivision, named like postal city WILMINGTON)", + "VT 2022-10-01: coded unit 03175 record-weighted rate 0.069976841 differs from official 0.070000 by less than one basis point", + "VT: checked 480 coded municipal unit/date rates against https://tax.vermont.gov/business/local-option-tax and its effective dates (vt_local_option.csv)", + "VT: official local-option municipality Montgomery has no coded SST unit from 2022-10-01 to 2025-07-01; its residents retain the documented uncoded/county-remainder limit", + "WI: place code (no county)/04725 (1 records, 2024-07-01 to 2026-05-01) recoded to Census 03225 (Ashland city, place, named like postal city ASHLAND)", + "WI: place code (no county)/19575 (2 records, 2024-07-01 to 2024-10-01) recoded to Census 88150 (Wisconsin Dells city, place, named like postal city WISCONSIN DELLS)", + "WI: place code (no county)/62700 (1 records, 2024-07-01 to 2026-05-01) recoded to Census 03225 (Ashland city, place, named like postal city ASHLAND)", + "WI: place code (no county)/70125 (1 records, 2024-07-01 to 2025-04-01) recoded to Census 84200 (Waukau CDP, place, named like postal city WAUKAU)", + "WI: place code 55003/55375 (4 records, 2024-05-01 to 2024-07-01) recoded to Census 14850 (Clam Lake CDP, place, named like postal city CLAM LAKE)", + "WI: place code 55003/75450 (2 records, 2024-05-01 to 2024-07-01) recoded to Census 14850 (Clam Lake CDP, place, named like postal city CLAM LAKE)", + "WI: place code 55005/04950 (1 records, 2024-05-01 to 2024-07-01) recoded to Census 04925 (Barronett CDP, place, named like postal city BARRONETT)", + "WI: place code 55005/69325 (2 records, 2024-05-01 to 2024-07-01) recoded to Census 04925 (Barronett CDP, place, named like postal city BARRONETT)", + "WI: place code 55007/29250 (32 records, 2024-05-01 to 2024-07-01) recoded to Census 03225 (Ashland city, county subdivision, named like postal city ASHLAND)", + "WI: place code 55007/71350 (14 records, 2024-05-01 to 2024-07-01) recoded to Census 03225 (Ashland city, county subdivision, named like postal city ASHLAND)", + "WI: place code 55007/86850 (40 records, 2024-05-01 to 2024-07-01) recoded to Census 03225 (Ashland city, county subdivision, named like postal city ASHLAND)", + "WI: place code 55013/14425 (1 records, 2024-05-01 to 2024-07-01) recoded to Census 18650 (Danbury CDP, place, named like postal city DANBURY)", + "WI: place code 55013/18425 (13 records, 2024-05-01 to 2024-07-01) recoded to Census 18650 (Danbury CDP, place, named like postal city DANBURY)", + "WI: place code 55017/83675 (2 records, 2024-05-01 to 2024-07-01) recoded to Census 35225 (Holcombe CDP, place, named like postal city HOLCOMBE)", + "WI: place code 55017/87175 (7 records, 2024-05-01 to 2024-07-01) recoded to Census 35225 (Holcombe CDP, place, named like postal city HOLCOMBE)", + "WI: place code 55019/01275 (2 records, 2024-05-01 to 2024-07-01) recoded to Census 36400 (Humbird CDP, place, named like postal city HUMBIRD)", + "WI: place code 55078/66750 (13 records, 2024-05-01 to 2024-07-01) recoded to Census 56050 (Neopit CDP, place, named like postal city NEOPIT)", + "WI: place code 55087/31525 (1184 records, 2023-10-01 to 2026-10-01) recoded to Census 31550 (Greenville town, county subdivision, named like postal city GREENVILLE)", + "WI: place code 55097/43425 (2 records, 2024-05-01 to 2024-07-01) recoded to Census 04525 (Bancroft CDP, place, named like postal city BANCROFT)", + "WI: place code 55097/73475 (3 records, 2024-05-01 to 2024-07-01) recoded to Census 51875 (Milladore village, county subdivision, named like postal city MILLADORE)", + "WI: place code 55113/77650 (2 records, 2024-05-01 to 2024-07-01) recoded to Census 77625 (Stone Lake CDP, place, named like postal city STONE LAKE)", + "WI: place code 55001/30350 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55001/32475 matches no Census place or county subdivision (9 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55001/41300 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55001/57025 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55001/60875 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55001/60900 matches no Census place or county subdivision (4 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55001/71600 matches no Census place or county subdivision (13 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55001/75925 matches no Census place or county subdivision (1 records, 2024-07-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55003/04725 matches no Census place or county subdivision (18 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55003/22925 matches no Census place or county subdivision (142 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55003/39025 matches no Census place or county subdivision (40 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55003/39425 matches no Census place or county subdivision (11 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55003/41150 matches no Census place or county subdivision (4 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55003/44275 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55003/62700 matches no Census place or county subdivision (41 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55003/65425 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55003/83550 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55003/87600 matches no Census place or county subdivision (69 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55005/03725 matches no Census place or county subdivision (9 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55005/05825 matches no Census place or county subdivision (17 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55005/07175 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55005/07550 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55005/07575 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55005/15100 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55005/15125 matches no Census place or county subdivision (4 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55005/15250 matches no Census place or county subdivision (4 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55005/38400 matches no Census place or county subdivision (7 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55005/45650 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55005/46900 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55005/67800 matches no Census place or county subdivision (4 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55005/70275 matches no Census place or county subdivision (10 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55005/71275 matches no Census place or county subdivision (7 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55005/71425 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55005/71637 matches no Census place or county subdivision (4 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55005/87375 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55007/29925 matches no Census place or county subdivision (4 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55007/34425 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55007/43400 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55007/49200 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55009/09750 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55009/14125 matches no Census place or county subdivision (4 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55009/38800 matches no Census place or county subdivision (10 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55009/43675 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55009/46400 matches no Census place or county subdivision (4 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55009/48900 matches no Census place or county subdivision (5 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55009/60000 matches no Census place or county subdivision (12 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55009/66700 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55009/72750 matches no Census place or county subdivision (5 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55011/00800 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55011/02525 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55011/21250 matches no Census place or county subdivision (13 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55011/44075 matches no Census place or county subdivision (27 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55011/62125 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-06-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55011/68700 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55011/84100 matches no Census place or county subdivision (10 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55013/04950 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55013/05125 matches no Census place or county subdivision (38 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55013/12925 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55013/24600 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55013/28725 matches no Census place or county subdivision (4 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55013/73200 matches no Census place or county subdivision (6 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55013/77050 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55015/10750 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55015/12075 matches no Census place or county subdivision (6 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55015/22275 matches no Census place or county subdivision (24 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55015/26982 matches no Census place or county subdivision (6 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55015/68925 matches no Census place or county subdivision (22 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55015/72075 matches no Census place or county subdivision (12 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55017/07175 matches no Census place or county subdivision (6 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55017/14350 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55017/20650 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55017/23350 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55017/30300 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55017/46275 matches no Census place or county subdivision (4 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55017/70275 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55017/71425 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55017/72675 matches no Census place or county subdivision (9 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55017/81550 matches no Census place or county subdivision (5 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55017/87400 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55019/35500 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55019/36325 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55019/51300 matches no Census place or county subdivision (6 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55019/78950 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55021/09775 matches no Census place or county subdivision (7 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55021/18725 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55021/19550 matches no Census place or county subdivision (10 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55021/19575 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55021/19675 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55021/20525 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55021/23000 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55021/39775 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55021/41300 matches no Census place or county subdivision (14 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55021/46525 matches no Census place or county subdivision (5 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55021/51325 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55021/54600 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55021/69850 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55021/85650 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55023/00675 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55023/27400 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55023/39475 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55023/77075 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55023/78825 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55023/86525 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55025/02575 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55025/10100 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55025/24725 matches no Census place or county subdivision (19 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55025/28075 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55025/41700 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55025/43125 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55025/45350 matches no Census place or county subdivision (6 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55025/45375 matches no Census place or county subdivision (4 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55025/52225 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55025/56700 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55025/64225 matches no Census place or county subdivision (17 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55025/71650 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55025/83925 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55027/00425 matches no Census place or county subdivision (4 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55027/03150 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55027/17325 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55027/24225 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55027/37600 matches no Census place or county subdivision (5 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55027/66175 matches no Census place or county subdivision (6 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55027/78375 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-06-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55027/83950 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55029/00600 matches no Census place or county subdivision (1 records, 2024-07-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55029/01000 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55029/46400 matches no Census place or county subdivision (5 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55029/66700 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55031/04750 matches no Census place or county subdivision (23 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55031/28025 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55031/36300 matches no Census place or county subdivision (17 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55031/53250 matches no Census place or county subdivision (4 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55031/60275 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55031/60775 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55033/03725 matches no Census place or county subdivision (27 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55033/07700 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55033/08250 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55033/11775 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55033/20575 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55033/29600 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55033/65175 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55033/68775 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55033/71275 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55033/75950 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55033/81550 matches no Census place or county subdivision (10 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55033/86537 matches no Census place or county subdivision (16 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55035/00800 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55035/09075 matches no Census place or county subdivision (5 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55035/11425 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55035/14525 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55035/15375 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55035/19625 matches no Census place or county subdivision (20 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55035/22750 matches no Census place or county subdivision (10 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55035/28325 matches no Census place or county subdivision (4 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55035/32125 matches no Census place or county subdivision (11 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55035/40900 matches no Census place or county subdivision (5 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55035/41525 matches no Census place or county subdivision (46 records, 2023-10-01 to 2026-10-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55035/53600 matches no Census place or county subdivision (13 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55035/68700 matches no Census place or county subdivision (30 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55035/73875 matches no Census place or county subdivision (33 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55035/75750 matches no Census place or county subdivision (27 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55035/77825 matches no Census place or county subdivision (4 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55035/79650 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55035/79875 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55035/86537 matches no Census place or county subdivision (13 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55037/01625 matches no Census place or county subdivision (4 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55037/29775 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55037/64050 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55039/10350 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55039/10450 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55039/31350 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55039/39325 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55039/45475 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55039/45500 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55039/80525 matches no Census place or county subdivision (10 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55039/82175 matches no Census place or county subdivision (4 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55041/45625 matches no Census place or county subdivision (4 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55041/62425 matches no Census place or county subdivision (5 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55041/72125 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55041/79975 matches no Census place or county subdivision (13 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55041/83750 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55043/00675 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55043/00750 matches no Census place or county subdivision (1 records, 2024-10-01 to 2025-03-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55043/06450 matches no Census place or county subdivision (4 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55043/09550 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55043/22525 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55043/23262 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55043/34450 matches no Census place or county subdivision (6 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55043/34475 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55043/49275 matches no Census place or county subdivision (4 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55043/51725 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55043/69850 matches no Census place or county subdivision (1 records, 2024-03-11 to 2024-04-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55043/72275 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55045/48150 matches no Census place or county subdivision (5 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55045/64225 matches no Census place or county subdivision (4 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55045/81650 matches no Census place or county subdivision (19 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55047/51450 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55047/56150 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55047/73600 matches no Census place or county subdivision (4 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55047/83425 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55049/13100 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55049/15500 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55049/39125 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55049/55225 matches no Census place or county subdivision (9 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55049/76025 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55049/76050 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55049/87275 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55049/87800 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55053/09500 matches no Census place or county subdivision (33 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55053/20025 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55053/24425 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55053/24825 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55053/24850 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55053/25325 matches no Census place or county subdivision (4 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55053/26775 matches no Census place or county subdivision (5 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55053/28150 matches no Census place or county subdivision (13 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55053/39800 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55053/44450 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55053/44975 matches no Census place or county subdivision (7 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55053/51125 matches no Census place or county subdivision (4 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55053/60575 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55053/65500 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55053/72325 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55053/78500 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55055/19275 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55055/21450 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-06-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55055/41050 matches no Census place or county subdivision (5 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55055/43050 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55055/44125 matches no Census place or county subdivision (4 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55055/50475 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55055/52225 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55055/59275 matches no Census place or county subdivision (9 records, 2024-05-01 to 2024-06-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55055/64375 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55055/78375 matches no Census place or county subdivision (8 records, 2024-05-01 to 2024-06-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55055/80875 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55057/11625 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55057/19550 matches no Census place or county subdivision (4 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55057/19675 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55057/29450 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55057/34850 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55057/39150 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55057/42825 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55057/58875 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55057/64200 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55057/75425 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55057/77800 matches no Census place or county subdivision (4 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55059/08265 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55059/08275 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55059/11225 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55059/20625 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55059/46725 matches no Census place or county subdivision (6 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55059/54875 matches no Census place or county subdivision (5 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55059/81775 matches no Census place or county subdivision (25 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55059/89550 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55061/15025 matches no Census place or county subdivision (4 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55061/26625 matches no Census place or county subdivision (7 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55061/26650 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55061/31025 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55061/53350 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55061/81525 matches no Census place or county subdivision (7 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55063/06900 matches no Census place or county subdivision (4 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55063/14675 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55063/16875 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55063/16900 matches no Census place or county subdivision (5 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55063/32225 matches no Census place or county subdivision (13 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55063/43475 matches no Census place or county subdivision (23 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55063/64425 matches no Census place or county subdivision (29 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55063/75350 matches no Census place or county subdivision (10 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55063/77550 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55065/33525 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55065/53125 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55065/54425 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55065/62050 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55065/63250 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55065/83150 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55065/88450 matches no Census place or county subdivision (1 records, 2024-03-11 to 2026-10-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55065/89475 matches no Census place or county subdivision (5 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55067/20475 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55067/24125 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55067/55575 matches no Census place or county subdivision (5 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55067/72100 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55069/06975 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55069/34225 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55069/45150 matches no Census place or county subdivision (6 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55069/48225 matches no Census place or county subdivision (5 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55069/53225 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55069/57450 matches no Census place or county subdivision (29 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55069/78325 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55071/12575 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05000-0.05000); its blocks take their own place's or county's rate", + "WI: place code 55071/14000 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05000-0.05000); its blocks take their own place's or county's rate", + "WI: place code 55071/14475 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05000-0.05000); its blocks take their own place's or county's rate", + "WI: place code 55071/66275 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05000-0.05000); its blocks take their own place's or county's rate", + "WI: place code 55071/67150 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05000-0.05000); its blocks take their own place's or county's rate", + "WI: place code 55073/02075 matches no Census place or county subdivision (5 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55073/19225 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55073/19975 matches no Census place or county subdivision (5 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55073/22450 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55073/22975 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55073/29837 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55073/51250 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55073/53000 matches no Census place or county subdivision (2 records, 2024-03-11 to 2025-06-01, rate 0.07500-0.07500); its blocks take their own place's or county's rate", + "WI: place code 55073/69175 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55073/72300 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55073/81825 matches no Census place or county subdivision (1 records, 2024-07-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55073/88350 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55075/09375 matches no Census place or county subdivision (13 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55075/45175 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55075/68400 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55077/18475 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55077/44250 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55077/67425 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-06-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55077/70925 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55079/56375 matches no Census place or county subdivision (14 records, 2024-05-01 to 2024-07-01, rate 0.05900-0.05900); its blocks take their own place's or county's rate", + "WI: place code 55081/05550 matches no Census place or county subdivision (7 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55081/14675 matches no Census place or county subdivision (10 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55081/26550 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55081/26825 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55081/39800 matches no Census place or county subdivision (5 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55081/40000 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55081/86900 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55083/01975 matches no Census place or county subdivision (10 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55083/31500 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55083/63075 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55083/64775 matches no Census place or county subdivision (5 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55083/73975 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55083/83725 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55083/88450 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55085/02450 matches no Census place or county subdivision (10 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55085/09225 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55085/15850 matches no Census place or county subdivision (5 records, 2024-05-01 to 2024-06-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55085/21625 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-06-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55085/32875 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55085/34650 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55085/40687 matches no Census place or county subdivision (13 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55085/70725 matches no Census place or county subdivision (13 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55085/74725 matches no Census place or county subdivision (4 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55085/83750 matches no Census place or county subdivision (8 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55087/05625 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55087/08725 matches no Census place or county subdivision (11 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55087/19775 matches no Census place or county subdivision (10 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55087/26982 matches no Census place or county subdivision (11 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55087/32790 matches no Census place or county subdivision (124 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55087/35150 matches no Census place or county subdivision (4 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55087/42900 matches no Census place or county subdivision (14 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55087/43675 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55087/49975 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55087/50825 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55087/55675 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55087/69900 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55087/89175 matches no Census place or county subdivision (8 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55089/13475 matches no Census place or county subdivision (7 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55089/25375 matches no Census place or county subdivision (9 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55089/37700 matches no Census place or county subdivision (12 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55089/66200 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55089/73425 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55089/80575 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55091/12500 matches no Census place or county subdivision (4 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55091/20800 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55091/50075 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55091/53600 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55091/55975 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55091/62125 matches no Census place or county subdivision (11 records, 2024-05-01 to 2024-06-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55091/68700 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55093/11775 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55093/22375 matches no Census place or county subdivision (10 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55093/22400 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55093/27175 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55093/39825 matches no Census place or county subdivision (7 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55093/61950 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55093/77475 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55093/77500 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55093/80800 matches no Census place or county subdivision (21 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55093/85975 matches no Census place or county subdivision (11 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55095/01900 matches no Census place or county subdivision (5 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55095/40975 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55095/48950 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55095/74175 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55095/76675 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55095/76825 matches no Census place or county subdivision (8 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55095/76850 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55095/80375 matches no Census place or county subdivision (6 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55095/81100 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55095/82375 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55097/07125 matches no Census place or county subdivision (4 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55097/07650 matches no Census place or county subdivision (6 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55097/25400 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55097/27450 matches no Census place or county subdivision (6 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55097/30125 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55097/31800 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55097/40150 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55097/54500 matches no Census place or county subdivision (5 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55097/69425 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55097/71600 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55097/72000 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55099/20825 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55099/73400 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55101/08275 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05000-0.05000); its blocks take their own place's or county's rate", + "WI: place code 55101/09635 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05000-0.05000); its blocks take their own place's or county's rate", + "WI: place code 55101/27300 matches no Census place or county subdivision (6 records, 2024-05-01 to 2024-06-01, rate 0.05000-0.05000); its blocks take their own place's or county's rate", + "WI: place code 55101/46725 matches no Census place or county subdivision (7 records, 2024-05-01 to 2024-07-01, rate 0.05000-0.05000); its blocks take their own place's or county's rate", + "WI: place code 55101/55050 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05000-0.05000); its blocks take their own place's or county's rate", + "WI: place code 55101/55075 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-06-01, rate 0.05000-0.05000); its blocks take their own place's or county's rate", + "WI: place code 55101/61175 matches no Census place or county subdivision (11 records, 2024-05-01 to 2024-07-01, rate 0.05000-0.05000); its blocks take their own place's or county's rate", + "WI: place code 55101/66125 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05000-0.05000); its blocks take their own place's or county's rate", + "WI: place code 55101/74625 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05000-0.05000); its blocks take their own place's or county's rate", + "WI: place code 55101/76175 matches no Census place or county subdivision (4 records, 2024-05-01 to 2024-07-01, rate 0.05000-0.05000); its blocks take their own place's or county's rate", + "WI: place code 55101/82575 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-06-01, rate 0.05000-0.05000); its blocks take their own place's or county's rate", + "WI: place code 55101/86500 matches no Census place or county subdivision (4 records, 2024-05-01 to 2024-07-01, rate 0.05000-0.05000); its blocks take their own place's or county's rate", + "WI: place code 55103/15075 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55103/43900 matches no Census place or county subdivision (10 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55103/72275 matches no Census place or county subdivision (4 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55103/76050 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55103/81675 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55103/85050 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55103/88775 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55105/00875 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55105/67725 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55105/86925 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55105/86950 matches no Census place or county subdivision (5 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55107/13500 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55107/28750 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55107/38627 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55107/39200 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55107/41550 matches no Census place or county subdivision (4 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55107/46925 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55107/62100 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55107/69975 matches no Census place or county subdivision (60 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55107/78450 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55109/00950 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55109/07700 matches no Census place or county subdivision (8 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55109/15275 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55109/25350 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55109/29150 matches no Census place or county subdivision (9 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55109/46175 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55109/49775 matches no Census place or county subdivision (5 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55109/56775 matches no Census place or county subdivision (16 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55109/79775 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55109/88350 matches no Census place or county subdivision (4 records, 2024-03-11 to 2025-06-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55111/10950 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55111/37500 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55111/45575 matches no Census place or county subdivision (31 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55111/46525 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55111/49675 matches no Census place or county subdivision (4 records, 2024-03-11 to 2025-06-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55111/56750 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-06-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55111/69850 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55111/78300 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55111/85675 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55111/86100 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55111/87250 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55111/88500 matches no Census place or county subdivision (6 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55111/88525 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55113/05225 matches no Census place or county subdivision (6 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55113/07550 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55113/07575 matches no Census place or county subdivision (7 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55113/36125 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55113/77350 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55115/14125 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55115/15725 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55115/21200 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55115/23075 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55115/23100 matches no Census place or county subdivision (8 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55115/23850 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55115/27450 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55115/29050 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55115/29075 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55115/49975 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55115/50975 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55115/57600 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55117/03150 matches no Census place or county subdivision (5 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55117/03750 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55117/06175 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55117/26450 matches no Census place or county subdivision (5 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55117/27575 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55117/39300 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55117/39325 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55117/49650 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55117/70500 matches no Census place or county subdivision (13 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55119/07000 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55119/20450 matches no Census place or county subdivision (4 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55119/35125 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55119/42950 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55119/49625 matches no Census place or county subdivision (18 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55119/75525 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55119/88275 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55121/09500 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55121/15200 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55121/18075 matches no Census place or county subdivision (5 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55121/20575 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55121/27225 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55121/28325 matches no Census place or county subdivision (13 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55121/29375 matches no Census place or county subdivision (9 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55121/53850 matches no Census place or county subdivision (5 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55121/55450 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55121/57975 matches no Census place or county subdivision (8 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55121/60750 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55121/63400 matches no Census place or county subdivision (38 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55121/84325 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55123/08175 matches no Census place or county subdivision (21 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55123/15075 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55123/25725 matches no Census place or county subdivision (4 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55123/26475 matches no Census place or county subdivision (112 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55123/27700 matches no Census place or county subdivision (10 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55123/31150 matches no Census place or county subdivision (9 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55123/49600 matches no Census place or county subdivision (9 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55123/54900 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55123/64425 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55123/73125 matches no Census place or county subdivision (8 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55123/73150 matches no Census place or county subdivision (4 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55123/78825 matches no Census place or county subdivision (61 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55123/83650 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55123/88525 matches no Census place or county subdivision (4 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55123/88775 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55125/25775 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55125/34650 matches no Census place or county subdivision (6 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55125/51200 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55125/53225 matches no Census place or county subdivision (56 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55125/56425 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-06-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55125/59850 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55125/78075 matches no Census place or county subdivision (7 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55125/79700 matches no Census place or county subdivision (11 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55125/88950 matches no Census place or county subdivision (10 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55127/11225 matches no Census place or county subdivision (4 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55127/16225 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55127/38450 matches no Census place or county subdivision (5 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55127/44125 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55127/55075 matches no Census place or county subdivision (5 records, 2024-05-01 to 2024-06-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55127/61050 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55127/66125 matches no Census place or county subdivision (11 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55127/68550 matches no Census place or county subdivision (14 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55127/83850 matches no Census place or county subdivision (8 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55127/86500 matches no Census place or county subdivision (6 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55129/08025 matches no Census place or county subdivision (6 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55129/13500 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55129/19925 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55129/22625 matches no Census place or county subdivision (13 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55129/33450 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55129/36450 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55129/69325 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55129/71500 matches no Census place or county subdivision (7 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55129/72225 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55129/75450 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55129/83512 matches no Census place or county subdivision (10 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55129/87450 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55131/03150 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55131/03750 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55131/13375 matches no Census place or county subdivision (10 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55131/13400 matches no Census place or county subdivision (4 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55131/34000 matches no Census place or county subdivision (7 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55131/69962 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55131/71725 matches no Census place or county subdivision (10 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55131/72350 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55133/03200 matches no Census place or county subdivision (19 records, 2024-05-01 to 2024-07-01, rate 0.05000-0.05000); its blocks take their own place's or county's rate", + "WI: place code 55133/16650 matches no Census place or county subdivision (4 records, 2024-05-01 to 2024-07-01, rate 0.05000-0.05000); its blocks take their own place's or county's rate", + "WI: place code 55133/22125 matches no Census place or county subdivision (4 records, 2024-05-01 to 2024-07-01, rate 0.05000-0.05000); its blocks take their own place's or county's rate", + "WI: place code 55133/28875 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05000-0.05000); its blocks take their own place's or county's rate", + "WI: place code 55133/37600 matches no Census place or county subdivision (12 records, 2024-05-01 to 2024-07-01, rate 0.05000-0.05000); its blocks take their own place's or county's rate", + "WI: place code 55133/43050 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05000-0.05000); its blocks take their own place's or county's rate", + "WI: place code 55133/44847 matches no Census place or county subdivision (1904 records, 2025-07-01 to 2026-10-01, rate 0.05000-0.05000); its blocks take their own place's or county's rate", + "WI: place code 55133/67475 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05000-0.05000); its blocks take their own place's or county's rate", + "WI: place code 55133/73550 matches no Census place or county subdivision (18 records, 2024-03-11 to 2025-06-01, rate 0.05000-0.05000); its blocks take their own place's or county's rate", + "WI: place code 55133/80875 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05000-0.05000); its blocks take their own place's or county's rate", + "WI: place code 55135/08300 matches no Census place or county subdivision (82 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55135/18525 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55135/35825 matches no Census place or county subdivision (6 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55135/43500 matches no Census place or county subdivision (4 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55135/43875 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55135/48250 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55135/48775 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55135/55675 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55135/56850 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55135/61700 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55135/71825 matches no Census place or county subdivision (8 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55135/76400 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55135/88475 matches no Census place or county subdivision (13 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55137/06475 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55137/16075 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55137/17900 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55137/19025 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55137/27800 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55137/27850 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55137/56125 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55137/70125 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55137/88475 matches no Census place or county subdivision (4 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55139/12000 matches no Census place or county subdivision (5 records, 2024-05-01 to 2024-07-01, rate 0.05000-0.05000); its blocks take their own place's or county's rate", + "WI: place code 55139/18525 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05000-0.05000); its blocks take their own place's or county's rate", + "WI: place code 55139/23150 matches no Census place or county subdivision (2 records, 2024-05-01 to 2024-07-01, rate 0.05000-0.05000); its blocks take their own place's or county's rate", + "WI: place code 55139/27800 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05000-0.05000); its blocks take their own place's or county's rate", + "WI: place code 55139/27850 matches no Census place or county subdivision (14 records, 2024-05-01 to 2024-07-01, rate 0.05000-0.05000); its blocks take their own place's or county's rate", + "WI: place code 55139/31525 matches no Census place or county subdivision (16 records, 2024-05-01 to 2024-07-01, rate 0.05000-0.05000); its blocks take their own place's or county's rate", + "WI: place code 55139/32790 matches no Census place or county subdivision (44 records, 2024-05-01 to 2024-07-01, rate 0.05000-0.05000); its blocks take their own place's or county's rate", + "WI: place code 55139/68175 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05000-0.05000); its blocks take their own place's or county's rate", + "WI: place code 55141/02850 matches no Census place or county subdivision (3 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55141/12725 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55141/14800 matches no Census place or county subdivision (4 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55141/22450 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55141/27775 matches no Census place or county subdivision (4 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55141/30350 matches no Census place or county subdivision (10 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55141/31450 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55141/46975 matches no Census place or county subdivision (1 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55141/69275 matches no Census place or county subdivision (15 records, 2024-05-01 to 2024-06-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55141/73550 matches no Census place or county subdivision (15 records, 2024-05-01 to 2024-07-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WI: place code 55141/82375 matches no Census place or county subdivision (2 records, 2023-10-01 to 2025-06-01, rate 0.05500-0.05500); its blocks take their own place's or county's rate", + "WY: place code 56039/02291 (1 records, 2022-01-01 to 2026-10-01) recoded to Census 01985 (Alta CDP, place, named like postal city ALTA)", + "WY: place code 56039/02290 matches no Census place or county subdivision (8 records, 2022-01-01 to 2026-10-01, rate 0.06000-0.07000); its blocks take their own place's or county's rate", + "30924 Census places mapped to principal counties", + "AR: boundary sst/boundary/ARB2026Q4SEP17.zip: 2149179 rows, 2149179 accepted, 0 malformed skipped, 0 omitted empty final types padded", + "GA: boundary sst/boundary/GAB2026Q4AUG20.zip: 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types padded", + "WI: boundary sst/boundary/WIB2026Q4AUG17.zip: 1951721 rows, 1951721 accepted, 0 malformed skipped, 0 omitted empty final types padded", + "WV: boundary sst/boundary/WVB2026Q3APR29.csv: 18248 rows, 18248 accepted, 0 malformed skipped, 0 omitted empty final types padded", + "WY: boundary sst/boundary/WYB2026Q4AUG20.csv: 10848 rows, 10848 accepted, 0 malformed skipped, 0 omitted empty final types padded", + "SD: padding 489 omitted empty final special-district types retains all 231733 records and exactly matches the legacy collapsed input; historical rates are unchanged" + ], + "build_inputs": { + "vt_local_option.csv": "f45135f066c32567fe1cdf7b9d94242bdbcd0b0f206de4958d128da61d79a910" + }, + "output_sha256": { + "rates.csv": "35c69477b85870211acb9b53d3723d3a8746e8223c3bc95c6cf87e1d7859b53a", + "populations.csv": "f8cedde8b3a362c778117e11a6c4ec9c5cda6713fd27836ed9b761640de38ab9", + "place_counties.csv": "50f809dabed7508eca49b4a4223d55ce81274b4d8ad639619cf4863f1bdcca33", + "state_rates.csv": "614718738c94462cd2e6232f587fc16d4ab5761a492e2b8d5a5df5749c19d708" + }, + "boundary_audit": { + "sst/boundary/ARB2026Q4SEP17.zip": { + "source_sha256": "de495400ec21f773a00e948afe03b40151c5db99c4fe1e904d001499ae917e3f", + "expected_fields": 89, + "input_rows": 2149179, + "accepted_rows": 2149179, + "skipped_rows": 0, + "blank_rows": 0, + "trailing_blank_rows": 0, + "skipped_row_examples": [], + "padded_trailing_type_rows": 0 + }, + "sst/boundary/GAB2026Q4AUG20.zip": { + "source_sha256": "6a4c2e2c1f9ec4c89cd6b0ca95d0c8ec4d2cc86de2e898c9f36bb2da6cb76e66", + "expected_fields": 89, + "input_rows": 2085000, + "accepted_rows": 2085000, + "skipped_rows": 0, + "blank_rows": 0, + "trailing_blank_rows": 0, + "skipped_row_examples": [], + "padded_trailing_type_rows": 0 + }, + "sst/boundary/IAB2026Q4AUG31.zip": { + "source_sha256": "d9822145a7030fbe25ecc491ce7f2b6a6418735559b8e479d876552df3884144", + "expected_fields": 89, + "input_rows": 2211280, + "accepted_rows": 2211280, + "skipped_rows": 0, + "blank_rows": 0, + "trailing_blank_rows": 0, + "skipped_row_examples": [], + "padded_trailing_type_rows": 0 + }, + "sst/boundary/KSB2026Q4AUG19.zip": { + "source_sha256": "00b0aa408403b17a6bdb9bf2bd521be3601a367bd097e9cc291aea161eeb9cc9", + "expected_fields": 89, + "input_rows": 684761, + "accepted_rows": 684761, + "skipped_rows": 0, + "blank_rows": 0, + "trailing_blank_rows": 0, + "skipped_row_examples": [], + "padded_trailing_type_rows": 0 + }, + "sst/boundary/MNB2026Q4AUG18.zip": { + "source_sha256": "f1a7f19bb71a8df8cf00cdc0685a0f63b65059293a369fdacfeb2b10fdac937a", + "expected_fields": 89, + "input_rows": 37121, + "accepted_rows": 37121, + "skipped_rows": 0, + "blank_rows": 0, + "trailing_blank_rows": 0, + "skipped_row_examples": [], + "padded_trailing_type_rows": 0 + }, + "sst/boundary/NCB2026Q4AUG19.zip": { + "source_sha256": "afaf3bc9c5b1718f3fdd005653cf623eb00b584902e162376887b0ebc6715aac", + "expected_fields": 89, + "input_rows": 1889715, + "accepted_rows": 1889715, + "skipped_rows": 0, + "blank_rows": 0, + "trailing_blank_rows": 0, + "skipped_row_examples": [], + "padded_trailing_type_rows": 0 + }, + "sst/boundary/NDB2026Q4AUG14.zip": { + "source_sha256": "ac750e6cc4562be05076244ed4c064b799bf3fa8cd0f87931388127440f38a91", + "expected_fields": 89, + "input_rows": 23629, + "accepted_rows": 23629, + "skipped_rows": 0, + "blank_rows": 0, + "trailing_blank_rows": 0, + "skipped_row_examples": [], + "padded_trailing_type_rows": 0 + }, + "sst/boundary/NEB2026Q4AUG21.zip": { + "source_sha256": "1a09b68384f4c590dcaca7eb865eeec05d79df883181f4accf1019025f946d36", + "expected_fields": 89, + "input_rows": 691666, + "accepted_rows": 691666, + "skipped_rows": 0, + "blank_rows": 0, + "trailing_blank_rows": 0, + "skipped_row_examples": [], + "padded_trailing_type_rows": 0 + }, + "sst/boundary/NVB2025Q4NOV05.zip": { + "source_sha256": "c1b55ba2f67b2c4f5e4f66215207e0e6c0a5ad87c49c7e9117f8086b239761be", + "expected_fields": 89, + "input_rows": 577, + "accepted_rows": 577, + "skipped_rows": 0, + "blank_rows": 0, + "trailing_blank_rows": 0, + "skipped_row_examples": [], + "padded_trailing_type_rows": 0 + }, + "sst/boundary/OHB2026Q4SEP17.zip": { + "source_sha256": "6539d41edf5f550896ff7b664fdcfc9b379a01df92b65de1a15b4a03367309c1", + "expected_fields": 89, + "input_rows": 1899448, + "accepted_rows": 1899448, + "skipped_rows": 0, + "blank_rows": 0, + "trailing_blank_rows": 0, + "skipped_row_examples": [], + "padded_trailing_type_rows": 0 + }, + "sst/boundary/OKB2026Q4AUG28.zip": { + "source_sha256": "f07f3aa0b0a2b8f90ab2919f94b83afbb09ac58ba5d628d98cd272cf37213533", + "expected_fields": 89, + "input_rows": 1138166, + "accepted_rows": 1138166, + "skipped_rows": 0, + "blank_rows": 0, + "trailing_blank_rows": 0, + "skipped_row_examples": [], + "padded_trailing_type_rows": 0 + }, + "sst/boundary/SDB2026Q4SEP08.zip": { + "source_sha256": "4ae5d617fce79de04bc918e382aa533c746761a7257ea1e06b53bd55aaf808e3", + "expected_fields": 89, + "input_rows": 231733, + "accepted_rows": 231733, + "skipped_rows": 0, + "blank_rows": 0, + "trailing_blank_rows": 2977, + "padded_trailing_type_rows": 489, + "skipped_row_examples": [] + }, + "sst/boundary/TNB2026Q4AUG21.zip": { + "source_sha256": "f3b268aad7dbd412320b5abc2d9720434691ba96e8db3bf261f222da58cf4e03", + "expected_fields": 89, + "input_rows": 1961234, + "accepted_rows": 1961234, + "skipped_rows": 0, + "blank_rows": 0, + "trailing_blank_rows": 0, + "skipped_row_examples": [], + "padded_trailing_type_rows": 0 + }, + "sst/boundary/UTB2026Q4AUG11.csv": { + "source_sha256": "8229c3457f39ea4b1c159191f944b744986933f425b2710b4b383f9a05f042b7", + "expected_fields": 89, + "input_rows": 679114, + "accepted_rows": 679114, + "skipped_rows": 0, + "blank_rows": 0, + "trailing_blank_rows": 0, + "skipped_row_examples": [], + "padded_trailing_type_rows": 0 + }, + "sst/boundary/VTB2026Q4AUG20.zip": { + "source_sha256": "f5852a06788837ae119950a162aeeb20cf27816f1b7c560dceaf037066078ddb", + "expected_fields": 89, + "input_rows": 259153, + "accepted_rows": 259153, + "skipped_rows": 0, + "blank_rows": 0, + "trailing_blank_rows": 0, + "skipped_row_examples": [], + "padded_trailing_type_rows": 0 + }, + "sst/boundary/WAB2026Q4AUG27.zip": { + "source_sha256": "1f0a383891fd8b37707fa8cf757fa491d14d2cc3b4b0cc02d3366eb1c13a6d65", + "expected_fields": 89, + "input_rows": 2491775, + "accepted_rows": 2491775, + "skipped_rows": 0, + "blank_rows": 0, + "trailing_blank_rows": 2491775, + "skipped_row_examples": [], + "padded_trailing_type_rows": 0 + }, + "sst/boundary/WIB2026Q4AUG17.zip": { + "source_sha256": "c367e654188cda5913cf030da30566f1c54ece5c92111e2956e0350e8ee2cbc0", + "expected_fields": 89, + "input_rows": 1951721, + "accepted_rows": 1951721, + "skipped_rows": 0, + "blank_rows": 0, + "trailing_blank_rows": 0, + "skipped_row_examples": [], + "padded_trailing_type_rows": 0 + }, + "sst/boundary/WVB2026Q3APR29.csv": { + "source_sha256": "7c6e0421c74e9a7203bd482b58e807aec799b7199179ba8663f66e9d2ff4d047", + "expected_fields": 89, + "input_rows": 18248, + "accepted_rows": 18248, + "skipped_rows": 0, + "blank_rows": 0, + "trailing_blank_rows": 0, + "skipped_row_examples": [], + "padded_trailing_type_rows": 0 + }, + "sst/boundary/WYB2026Q4AUG20.csv": { + "source_sha256": "c563f436c94dd3e09779236713f8b79364cace9e05bcf566173dbcf2b75d0f76", + "expected_fields": 89, + "input_rows": 10848, + "accepted_rows": 10848, + "skipped_rows": 0, + "blank_rows": 0, + "trailing_blank_rows": 0, + "skipped_row_examples": [], + "padded_trailing_type_rows": 0 + } + } +} diff --git a/scripts/local_sales_tax_rates/ny_pub718.csv b/scripts/local_sales_tax_rates/ny_pub718.csv new file mode 100644 index 00000000000..b27d47b73e5 --- /dev/null +++ b/scripts/local_sales_tax_rates/ny_pub718.csv @@ -0,0 +1,82 @@ +jurisdiction,county_fips,place_fips,reporting_code,rate_percent,effective_from,source +Albany,36001,,0181,8.0,2022-01-01,Publication 718 (2/25) +Allegany,36003,,0221,8.5,2022-01-01,Publication 718 (2/25) +Broome,36007,,0321,8.0,2022-01-01,Publication 718 (2/25) +Cattaraugus - except,36009,,0481,8.0,2022-01-01,Publication 718 (2/25) +Olean (city),36009,54716,0441,8.0,2022-01-01,Publication 718 (2/25) +Salamanca (city),36009,64749,0431,8.0,2022-01-01,Publication 718 (2/25) +Cayuga - except,36011,,0511,8.0,2022-01-01,Publication 718 (2/25) +Auburn (city),36011,03078,0561,8.0,2022-01-01,Publication 718 (2/25) +Chautauqua,36013,,0651,8.0,2022-01-01,Publication 718 (2/25) +Chemung,36015,,0711,8.0,2022-01-01,Publication 718 (2/25) +Chenango - except,36017,,0861,8.0,2022-01-01,Publication 718 (2/25) +Norwich (city),36017,53979,0831,8.0,2022-01-01,Publication 718 (2/25) +Clinton,36019,,0921,8.0,2022-01-01,Publication 718 (2/25) +Columbia,36021,,1021,8.0,2022-01-01,Publication 718 (2/25) +Cortland,36023,,1131,8.0,2022-01-01,Publication 718 (2/25) +Delaware,36025,,1221,8.0,2022-01-01,Publication 718 (2/25) +Dutchess,36027,,1311,8.125,2022-01-01,Publication 718 (2/25) +Erie,36029,,1451,8.75,2022-01-01,Publication 718 (2/25) +Essex,36031,,1521,8.0,2022-01-01,Publication 718 (2/25) +Franklin,36033,,1621,8.0,2022-01-01,Publication 718 (2/25) +Fulton - except,36035,,1791,8.0,2022-01-01,Publication 718 (2/25) +Gloversville (city),36035,29443,1741,8.0,2022-01-01,Publication 718 (2/25) +Johnstown (city),36035,38781,1751,8.0,2022-01-01,Publication 718 (2/25) +Genesee,36037,,1811,8.0,2022-01-01,Publication 718 (2/25) +Greene,36039,,1911,8.0,2022-01-01,Publication 718 (2/25) +Hamilton,36041,,2011,8.0,2022-01-01,Publication 718 (2/25) +Herkimer,36043,,2121,8.25,2022-01-01,Publication 718 (2/25) +Jefferson,36045,,2221,8.0,2022-01-01,Publication 718 (2/25) +Lewis,36049,,2321,8.0,2022-01-01,Publication 718 (2/25) +Livingston,36051,,2411,8.0,2022-01-01,Publication 718 (2/25) +Madison - except,36053,,2511,8.0,2022-01-01,Publication 718 (2/25) +Oneida (city),36053,54837,2541,8.0,2022-01-01,Publication 718 (2/25) +Monroe,36055,,2611,8.0,2022-01-01,Publication 718 (2/25) +Montgomery,36057,,2781,8.0,2022-01-01,Publication 718 (2/25) +Nassau,36059,,2811,8.625,2022-01-01,Publication 718 (2/25) +New York City,36005,,8081,8.875,2022-01-01,Publication 718 (2/25) +New York City,36047,,8081,8.875,2022-01-01,Publication 718 (2/25) +New York City,36061,,8081,8.875,2022-01-01,Publication 718 (2/25) +New York City,36081,,8081,8.875,2022-01-01,Publication 718 (2/25) +New York City,36085,,8081,8.875,2022-01-01,Publication 718 (2/25) +Niagara,36063,,2911,8.0,2022-01-01,Publication 718 (2/25) +Oneida - except,36065,,3010,8.75,2022-01-01,Publication 718 (2/25) +Rome (city),36065,63418,3015,8.75,2022-01-01,Publication 718 (2/25) +Utica (city),36065,76540,3018,8.75,2022-01-01,Publication 718 (2/25) +Onondaga,36067,,3121,8.0,2022-01-01,Publication 718 (2/25) +Ontario,36069,,3211,7.5,2022-01-01,Publication 718 (2/25) +Orange,36071,,3321,8.125,2022-01-01,Publication 718 (2/25) +Orleans,36073,,3481,8.0,2022-01-01,Publication 718 (2/25) +Oswego - except,36075,,3501,8.0,2022-01-01,Publication 718 (2/25) +Oswego (city),36075,55574,3561,8.0,2022-01-01,Publication 718 (2/25) +Otsego,36077,,3621,8.0,2022-01-01,Publication 718 (2/25) +Putnam,36079,,3731,8.375,2022-01-01,Publication 718 (2/25) +Rensselaer,36083,,3881,8.0,2022-01-01,Publication 718 (2/25) +Rockland,36087,,3921,8.375,2022-01-01,Publication 718 (2/25) +St. Lawrence - except,36089,,4091,8.0,2022-01-01,Publication 718 (2/25) +Ogdensburg (city),36089,54485,4012,8.0,2022-01-01,Publication 718 (2/25) +Saratoga - except,36091,,4111,7.0,2022-01-01,Publication 718 (2/25) +Saratoga Springs (city),36091,65255,4131,7.0,2022-01-01,Publication 718 (2/25) +Schenectady,36093,,4241,8.0,2022-01-01,Publication 718 (2/25) +Schoharie,36095,,4321,8.0,2022-01-01,Publication 718 (2/25) +Schuyler,36097,,4411,8.0,2022-01-01,Publication 718 (2/25) +Seneca,36099,,4511,8.0,2022-01-01,Publication 718 (2/25) +Steuben,36101,,4691,8.0,2022-01-01,Publication 718 (2/25) +Suffolk,36103,,4711,8.625,2022-01-01,"Publication 718-A (12/25): Suffolk County 4 1/4% (8 5/8% with the state and MCTD rates) until 1 Mar. 2025" +Suffolk,36103,,4711,8.75,2025-03-01,Publication 718 (2/25); Publication 718-A (12/25) footnote K +Sullivan,36105,,4821,8.0,2022-01-01,Publication 718 (2/25) +Tioga,36107,,4921,8.0,2022-01-01,Publication 718 (2/25) +Tompkins - except,36109,,5081,8.0,2022-01-01,Publication 718 (2/25) +Ithaca (city),36109,38077,5021,8.0,2022-01-01,Publication 718 (2/25) +Ulster,36111,,5111,8.0,2022-01-01,Publication 718 (2/25) +Warren - except,36113,,5281,7.0,2022-01-01,Publication 718 (2/25) +Glens Falls (city),36113,29333,5211,7.0,2022-01-01,Publication 718 (2/25) +Washington,36115,,5311,7.0,2022-01-01,Publication 718 (2/25) +Wayne,36117,,5421,8.0,2022-01-01,Publication 718 (2/25) +Westchester - except,36119,,5581,8.375,2022-01-01,Publication 718 (2/25) +Mount Vernon (city),36119,49121,5521,8.375,2022-01-01,Publication 718 (2/25) +New Rochelle (city),36119,50617,6861,8.375,2022-01-01,Publication 718 (2/25) +White Plains (city),36119,81677,6513,8.375,2022-01-01,Publication 718 (2/25) +Yonkers (city),36119,84000,6511,8.875,2022-01-01,Publication 718 (2/25) +Wyoming,36121,,5621,8.0,2022-01-01,Publication 718 (2/25) +Yates,36123,,5721,8.0,2022-01-01,Publication 718 (2/25) diff --git a/scripts/local_sales_tax_rates/vt_local_option.csv b/scripts/local_sales_tax_rates/vt_local_option.csv new file mode 100644 index 00000000000..07c53e6de13 --- /dev/null +++ b/scripts/local_sales_tax_rates/vt_local_option.csv @@ -0,0 +1,39 @@ +municipality,census_code,effective_from,effective_to +Barre City,03175,2022-10-01, +Berlin,05650,2025-01-01, +Brandon,07750,2016-10-01, +Brattleboro,07900,2019-07-01, +Bristol,09025,2026-07-01, +Burlington,10675,2006-07-01, +City of Essex Junction,24400,2022-10-01, +Colchester,14875,2015-10-01, +Dover,17875,2007-07-01, +Fair Haven,25375,2026-07-01, +Hartford,32275,2025-07-01, +Ludlow,41275,2025-07-01, +Manchester,42850,1999-04-01, +Marlboro,43375,2025-07-01, +Mendon,44125,2026-07-01, +Middlebury,44350,2008-10-01, +Montgomery,45850,2022-10-01,2025-10-01 +Montpelier,46000,2025-07-01, +Morristown,46675,2026-07-01, +Pomfret,56350,2026-07-01, +Peru,55000,2026-10-01, +Rutland City,61225,2023-07-01, +Rutland Town,61300,2009-04-01, +Shelburne,64300,2023-07-01, +St. Albans City,61675,2020-10-01, +St. Albans Town,61750,2014-07-01, +South Burlington,66175,2007-10-01, +Stowe,70525,2023-07-01, +Stratton,70750,2004-07-01, +Swanton,71725,2026-07-01, +Vergennes,74650,2026-07-01, +Waitsfield,75325,2026-07-01, +Waterbury,76975,2024-07-01, +Williston,84475,2003-07-01, +Wilmington,84700,2012-07-01, +Winhall,85075,2010-07-01, +Winooski,85150,2019-07-01, +Woodstock,85975,2024-07-01,