{
  "state_code": "VA",
  "period_end": "2026-07-31",
  "tax_due": "5.30",
  "expected_tax": "15.90",
  "seller_remittable_tax": "5.30",
  "unresolved_responsibility_total": "0.00",
  "discount_amount": "0.00",
  "credits_amount": "0.00",
  "gross_sales": "150.00",
  "exempt_sales": "50.00",
  "zero_return": false,
  "account_snapshot": {
    "state_tax_account_number": "10-000000000F-000",
    "account_name": "SYNTHETIC EXAMPLE DO NOT FILE",
    "account_metadata": {
      "marketplace_filing_role": "seller"
    }
  },
  "aggregation_snapshot": {
    "candidate_transaction_count": 3,
    "breakdown": [
      {
        "row_id": "VA-001",
        "gross_sales": "100.00",
        "taxable_sales": "100.00",
        "tax_amount": "5.30",
        "unresolved_responsibility_total": "0.00",
        "unresolved_designation_gross": "0.00",
        "breakdown": {
          "marketplace_invariants": {
            "source_gross_reconciles": true
          },
          "lines": [
            {
              "line_tax_code": "general_retail",
              "reporting_location_code": "51660",
              "remittance_responsibility": "seller",
              "reporting_responsibility": "seller"
            }
          ]
        }
      },
      {
        "row_id": "VA-002",
        "gross_sales": "50.00",
        "taxable_sales": "0.00",
        "tax_amount": "0.00",
        "unresolved_responsibility_total": "0.00",
        "unresolved_designation_gross": "0.00",
        "breakdown": {
          "marketplace_invariants": {
            "source_gross_reconciles": true
          },
          "lines": [
            {
              "line_tax_code": "general_retail",
              "reporting_location_code": "51660",
              "remittance_responsibility": "seller",
              "reporting_responsibility": "seller"
            }
          ]
        }
      },
      {
        "row_id": "VA-003",
        "gross_sales": "0.00",
        "taxable_sales": "0.00",
        "tax_amount": "0.00",
        "unresolved_responsibility_total": "0.00",
        "unresolved_designation_gross": "0.00",
        "breakdown": {
          "marketplace_invariants": {
            "source_gross_reconciles": true
          },
          "lines": [
            {
              "line_tax_code": "general_retail",
              "reporting_location_code": "51660",
              "remittance_responsibility": "facilitator",
              "reporting_responsibility": "seller"
            }
          ]
        }
      }
    ]
  }
}