# TaxRate

object type

A tax rate cell — ONE effective-dated (jurisdiction × category × window) cell of OUR canonical rate tables, carrying BOTH the rule outcome (treatment) AND the rate (integer parts-per-million — 6.625% = 66250). SHARED-CANONICAL + READ-ONLY on the wire (the ruling rides down from the tree; writes are kit-channel — the seed slice). A DATED_SCHEDULE: half-open \[startAt, endAt) windows, splice-normalized PER (jurisdiction × category) sub-schedule — the record set IS the full rate history; supersede, never rewrite. exempt/zero_rated cells price at 0 (zero_rated keeps input credits — the distinction feeds remittance). compound = tax-on-tax; combined = the HST marker (this rate REPLACES the ancestor stack). An optional threshold scopes the rule to unit prices STRICTLY BELOW it (minor units of the country currency — the BC childrens-clothing shape).

## Fields

| Field | Type | Notes |
| --- | --- | --- |
| `id` | [ID](/types/#scalars) `ID!` | The record’s id — a UUID the platform assigned when the record was created; every reference to this record uses it. |
| `sysId` | [String](/types/#scalars) `String!` | The GLOBAL-namespace human-facing system id (TX-…, account-wide, like the Account's). |
| `type` | [String](/types/#scalars) `String!` | The kind of record — always `TaxRate` here. |
| `caption` | [String](/types/#scalars) `String!` | The record’s display name — what people see it called. |
| `status` | [String](/types/#scalars) `String!` | The FSM state: active \| doomed. |
| `parentId` | [ID](/types/#scalars) `ID!` | The owning TaxJurisdiction; for a TaxRate parentId === rootId (the shared-canonical anchor, T-c) — always present. |
| `rootId` | [ID](/types/#scalars) `ID!` | The shared-canonical listing ANCHOR — the country root's id (a root self-roots: rootId === id) / the owning jurisdiction; NEVER an org group. |
| `createdAt` | [String](/types/#scalars) `String!` | When the record was created, as a UTC timestamp. |
| `updatedAt` | [String](/types/#scalars) `String!` | When the record last changed, as a UTC timestamp. |
| `revisionNum` | [Int](/types/#scalars) `Int!` | How many times this record has been edited; the first save is 0. |
| `revision` | [ID](/types/#scalars) `ID!` | The OCC revision token — supply it on every mutation of this record; rotates on every write. |
| `refCaptions` | [RefCaption](/types/RefCaption/) `[RefCaption!]!` | The server-composed captions of this record's declared references (the referenced-caption rule) — one row per referenced id; see RefCaption. |
| `category` | [TaxCategory](/types/TaxCategory/) `TaxCategory!` | The taxed category. One sub-schedule per (jurisdiction × category). IMMUTABLE. |
| `treatment` | [TaxTreatment](/types/TaxTreatment/) `TaxTreatment!` | The rule outcome. IMMUTABLE — supersede to change. |
| `ratePpm` | [Int](/types/#scalars) `Int!` | The rate in integer parts-per-million (0..1000000; 6.625% = 66250). 0 ⟺ zero_rated/exempt. IMMUTABLE. |
| `compound` | [Boolean](/types/#scalars) `Boolean!` | Tax-on-tax: applies over the base PLUS prior stacked tax. IMMUTABLE. |
| `combined` | [Boolean](/types/#scalars) `Boolean!` | The HST marker: this rate REPLACES the ancestor-chain stack. IMMUTABLE. |
| `thresholdMinorUnits` | [Int](/types/#scalars) | Optional: the rule applies to unit prices STRICTLY BELOW this (minor units of the jurisdiction country currency); at-or-above falls through to the node standard-category cell. IMMUTABLE. |
| `startAt` | [String](/types/#scalars) `String!` | The window start (inclusive; UTC ISO-8601). IMMUTABLE. |
| `endAt` | [String](/types/#scalars) `String!` | The window end (EXCLUSIVE; UTC ISO-8601; always present — far-future = the standing rate). Moves ONLY via the system splice trim. |

## Used by

- [taxRate](/reference/tax-rate/taxRate/)