> ## Documentation Index
> Fetch the complete documentation index at: https://docs.gobl.org/llms.txt
> Use this file to discover all available pages before exploring further.

# United States of America

The United States does not have a federal value-added tax (VAT) or goods and
services tax (GST). Instead, sales taxes are levied at the state and local
level, with rates and rules varying significantly across jurisdictions.

Sales tax rates vary significantly by jurisdiction, with some states having
no sales tax at all (e.g. Oregon, Montana, Delaware, New Hampshire). Sales
tax is generally collected by the seller at the point of sale and remitted to
the relevant state tax authority.

Businesses are identified by their EIN (Employer Identification Number), a
9-digit number assigned by the IRS (Internal Revenue Service) in the format
XX-XXXXXXX. State-level tax registration is separate and varies by
jurisdiction.

There is no federal e-invoicing mandate. Both credit notes and debit notes
are supported for invoice corrections.

## Base Details

| Key              | Value             |
| ---------------- | ----------------- |
| Tax Country Code | `US`              |
| Currency         | `USD`             |
| Base Time Zone   | `America/Chicago` |

## Tax Categories

| Code | Name | Title     |
| ---- | ---- | --------- |
| `ST` | ST   | Sales Tax |

## Correction Definitions

Auto-generation of corrective invoices or credit and debit notes is
supported.

### Invoice Types

The types of invoices that can be created with a preceding definition:

* `credit-note`
* `debit-note`