{
  "executed_at": "2026-10-21T19:34:53.079638+00:00",
  "execution_kind": "actual responsibility service with explicit synthetic channel facts",
  "rows": [
    {
      "row_id": "DIRECT-100",
      "input": {
        "sales_channel_type": "direct",
        "merchant_of_record": "seller",
        "calculation_responsibility": "seller",
        "collection_responsibility": "seller",
        "remittance_responsibility": "seller",
        "reporting_responsibility": "seller",
        "designation_source": "explicit_api",
        "seller_collected_tax_amount": "5.30"
      },
      "expected_tax": "5.30",
      "observed_tax": "5.30",
      "result": {
        "sales_channel_type": "direct",
        "marketplace_channel_id": null,
        "marketplace_channel_account_id": null,
        "marketplace_seller_identifier": null,
        "marketplace_facilitator_identifier": null,
        "marketplace_taxpayer_role": null,
        "marketplace_legal_entity_key": null,
        "merchant_of_record": "seller",
        "calculation_responsibility": "seller",
        "collection_responsibility": "seller",
        "remittance_responsibility": "seller",
        "reporting_responsibility": "seller",
        "designation_source": "explicit_api",
        "designation_confidence": null,
        "designation_evidence": null,
        "expected_tax_amount": "5.30",
        "facilitator_collected_tax_amount": null,
        "facilitator_remitted_tax_amount": null,
        "seller_collected_tax_amount": "5.30",
        "seller_remittable_tax_amount": "5.30",
        "unresolved_responsibility_amount": null
      }
    },
    {
      "row_id": "MARKET-200",
      "input": {
        "sales_channel_type": "marketplace",
        "merchant_of_record": "facilitator",
        "calculation_responsibility": "facilitator",
        "collection_responsibility": "facilitator",
        "remittance_responsibility": "facilitator",
        "reporting_responsibility": "facilitator",
        "facilitator_collected_tax_amount": "10.60",
        "facilitator_remitted_tax_amount": "10.60",
        "designation_source": "explicit_api"
      },
      "expected_tax": "10.60",
      "observed_tax": "10.60",
      "result": {
        "sales_channel_type": "marketplace",
        "marketplace_channel_id": null,
        "marketplace_channel_account_id": null,
        "marketplace_seller_identifier": null,
        "marketplace_facilitator_identifier": null,
        "marketplace_taxpayer_role": null,
        "marketplace_legal_entity_key": null,
        "merchant_of_record": "facilitator",
        "calculation_responsibility": "facilitator",
        "collection_responsibility": "facilitator",
        "remittance_responsibility": "facilitator",
        "reporting_responsibility": "facilitator",
        "designation_source": "explicit_api",
        "designation_confidence": null,
        "designation_evidence": null,
        "expected_tax_amount": "10.60",
        "facilitator_collected_tax_amount": "10.60",
        "facilitator_remitted_tax_amount": "10.60",
        "seller_collected_tax_amount": null,
        "seller_remittable_tax_amount": "0.00",
        "unresolved_responsibility_amount": null
      }
    },
    {
      "row_id": "UNKNOWN-50",
      "input": {},
      "expected_tax": "2.65",
      "observed_tax": "2.65",
      "result": {
        "sales_channel_type": "unknown",
        "marketplace_channel_id": null,
        "marketplace_channel_account_id": null,
        "marketplace_seller_identifier": null,
        "marketplace_facilitator_identifier": null,
        "marketplace_taxpayer_role": null,
        "marketplace_legal_entity_key": null,
        "merchant_of_record": "unknown",
        "calculation_responsibility": "unknown",
        "collection_responsibility": "unknown",
        "remittance_responsibility": "unknown",
        "reporting_responsibility": "unknown",
        "designation_source": "unclassified",
        "designation_confidence": null,
        "designation_evidence": null,
        "expected_tax_amount": "2.65",
        "facilitator_collected_tax_amount": null,
        "facilitator_remitted_tax_amount": null,
        "seller_collected_tax_amount": null,
        "seller_remittable_tax_amount": null,
        "unresolved_responsibility_amount": "2.65"
      }
    }
  ],
  "limitation": "Inputs stipulate the facilitator obligation and remittance evidence; this does not establish a real marketplace designation or infer payment from a channel name."
}