@aglyn/plugins-commerce 1.0.0-beta.218 → 1.0.0-beta.220

package/src/lib/server/tax-return-source.js

@@ -0,0 +1,524 @@
+import { _ as _extends } from "@swc/helpers/_/_extends";
+/**
+ * @license
+ * Copyright 2026 Aglyn LLC
+ *
+ * Licensed under the Apache License, Version 2.0 (the "License");
+ * you may not use this file except in compliance with the License.
+ * You may obtain a copy of the License at
+ *
+ *   http://www.apache.org/licenses/LICENSE-2.0
+ *
+ * Unless required by applicable law or agreed to in writing, software
+ * distributed under the License is distributed on an "AS IS" BASIS,
+ * WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+ * See the License for the specific language governing permissions and
+ * limitations under the License.
+ */ /**
+ * Storefront sales on the operator's sales tax return (AGL-1904, AGL-3080).
+ *
+ * The operator's return sums its own invoices; this is the storefront's half
+ * of it, answered through the platform's tax return source contract
+ * (`@aglyn/aglyn/plugin-manager/plugin-tax-return-sources`). It reads
+ * `storefrontTaxCollected` — a SEPARATE collection from the operator's own
+ * invoices, queried and reported separately, because a storefront row's
+ * money is mostly the merchant's while an invoice row's is the operator's.
+ * Summing the two would put other companies' receipts into the return's
+ * total sales, which is why they never meet in one query and never share a
+ * figure.
+ *
+ * What it answers, all worded for the filing jurisdiction the platform
+ * resolved:
+ *
+ *   - **The three liability buckets**, never summed — see
+ *     `model/storefront-tax-summary.ts`.
+ *   - **A blocking finding for the platform-liable tax** in the filing
+ *     jurisdiction. Every storefront checkout is created on the platform's
+ *     own account, so a `mode: 'stripe'` store's shopper is charged tax Stripe
+ *     computes against the PLATFORM's registrations — measured, not inferred.
+ *     That money is in the platform's balance and is NOT in the filing
+ *     figures, which sum the operator's own sales only. Filing those without
+ *     deciding what to do with this figure is exactly the shortfall an
+ *     auditor finds. It states the mechanics and asks for a decision; it does
+ *     NOT assert a marketplace-facilitator position — that attaches by
+ *     operation of law and belongs to counsel, not to this report.
+ *   - **Two lines beneath the filing figures** — the platform-liable tax and
+ *     the merchant's own rate, stated side by side and never folded into a
+ *     form item, because this report does not decide how storefront receipts
+ *     are reported and adding them to one would be deciding it silently.
+ *   - **Facilitated sales by buyer state** — the economic-nexus question
+ *     (AGL-1956), with the three buckets SUMMED per jurisdiction on purpose:
+ *     a threshold counts the sale whoever remits it. Who remits is still
+ *     carried per row.
+ *
+ * Truncation and rows no period can reach are reported, and the platform
+ * raises each as a blocking finding of its own.
+ */ import { firebaseAdmin } from "@aglyn/tenant-data-admin";
+import { PLATFORM_BRAND_NAME } from "@aglyn/aglyn/app-utils/platform-brand";
+import { asRowDate, centsToDollars } from "@aglyn/aglyn/app-utils/tax-jurisdiction-figures";
+import { storefrontTaxSummary } from "../model/storefront-tax-summary.js";
+/**
+ * Storefront tax in the FILING jurisdiction that Stripe computed against the
+ * platform's own registrations.
+ *
+ * The one figure that decides whether a period can be filed from the filing
+ * lines alone. Deliberately excludes `merchantManual` — a merchant's own
+ * configured rate never touched those registrations. Read against the
+ * configured jurisdiction rather than Texas, because a hard-coded key answers
+ * `0.00` everywhere else — and a zero here reads as "nothing to decide" on
+ * the one finding that blocks filing.
+ */ export function storefrontPlatformLiableCents(summary, filing) {
+    var _ref;
+    var _summary_aglynLiable_byJurisdiction, _summary_aglynLiable;
+    const figures = summary == null ? void 0 : (_summary_aglynLiable = summary.aglynLiable) == null ? void 0 : (_summary_aglynLiable_byJurisdiction = _summary_aglynLiable.byJurisdiction) == null ? void 0 : _summary_aglynLiable_byJurisdiction[filing.code];
+    const cents = Number((_ref = figures == null ? void 0 : figures.taxCollectedCents) != null ? _ref : 0);
+    return Number.isFinite(cents) ? cents : 0;
+}
+/** The merchant's own configured tax in the filing jurisdiction. */ function merchantManualCents(summary, filing) {
+    var _ref;
+    var _summary_merchantManual_byJurisdiction_filing_code, _summary_merchantManual_byJurisdiction, _summary_merchantManual;
+    return Number((_ref = summary == null ? void 0 : (_summary_merchantManual = summary.merchantManual) == null ? void 0 : (_summary_merchantManual_byJurisdiction = _summary_merchantManual.byJurisdiction) == null ? void 0 : (_summary_merchantManual_byJurisdiction_filing_code = _summary_merchantManual_byJurisdiction[filing.code]) == null ? void 0 : _summary_merchantManual_byJurisdiction_filing_code.taxCollectedCents) != null ? _ref : 0);
+}
+/** The storefront's findings. The platform raises the non-zero ones. */ export function storefrontTaxFindings(summary, filing) {
+    var _ref, _ref1;
+    var _summary_attention, _summary_attention1;
+    const brand = PLATFORM_BRAND_NAME;
+    return [
+        {
+            // BLOCKING on purpose — see the module note.
+            id: 'storefrontAglynLiableTax',
+            severity: 'blocking',
+            count: storefrontPlatformLiableCents(summary, filing),
+            label: `${filing.label} storefront tax collected under ${brand}’s registration`,
+            detail: 'Cents. Charged to shoppers on merchants’ storefront sales, computed ' + 'by Stripe Tax against THE PLATFORM’s registrations (the session is ' + 'created on the platform account), and settled into the platform’s ' + `balance. It is NOT included in ${filing.figuresName} below. Decide ` + 'with counsel how it is reported before filing — do not file as if ' + 'it were zero.'
+        },
+        {
+            id: 'storefrontUnclassified',
+            severity: 'blocking',
+            count: Number((_ref = summary == null ? void 0 : (_summary_attention = summary.attention) == null ? void 0 : _summary_attention.rowsUnclassified) != null ? _ref : 0),
+            label: 'Storefront rows with an unrecognised tax mode',
+            detail: 'Not counted in any storefront bucket, so they are in no figure at ' + 'all. Classify them before filing.'
+        },
+        {
+            id: 'storefrontMissingTaxableBase',
+            severity: 'review',
+            count: Number((_ref1 = summary == null ? void 0 : (_summary_attention1 = summary.attention) == null ? void 0 : _summary_attention1.rowsMissingTaxableBase) != null ? _ref1 : 0),
+            label: 'Storefront rows with tax but no stated base',
+            detail: 'Tax was collected but Stripe’s taxable_amount could not be read, so ' + 'the storefront taxable-sales figure understates the base. Re-read ' + 'the session in Stripe with the tax breakdown expanded.'
+        }
+    ];
+}
+/**
+ * The two lines beneath the filing figures: the platform-liable tax and the
+ * merchant's own rate, separately, and outside every form item.
+ */ export function storefrontFilingLines(summary, filing) {
+    const brand = PLATFORM_BRAND_NAME;
+    const platformLiable = centsToDollars(storefrontPlatformLiableCents(summary, filing));
+    const merchant = centsToDollars(merchantManualCents(summary, filing));
+    if (filing.form === 'tx-webfile') {
+        return [
+            {
+                item: '—',
+                label: `${filing.label} storefront tax under ${brand}’s registration (NOT in ${filing.figuresName})`,
+                dollars: platformLiable,
+                note: `Collected from shoppers on merchants’ sales and held in ${brand}’s ` + 'balance. Excluded from every item above. Its treatment on the ' + 'return is a question for counsel — see AGL-1904.'
+            },
+            {
+                item: '—',
+                label: `${filing.label} storefront tax under the MERCHANT’s own rate (not ${brand}’s)`,
+                dollars: merchant,
+                note: `A manual-mode store’s own configured rate. ${brand}’s registrations ` + 'played no part in computing it. Shown so it is visibly NOT the line ' + 'above — the two must never be added together.'
+            }
+        ];
+    }
+    return [
+        {
+            item: '—',
+            label: `${filing.code} storefront tax under the platform’s registration (NOT in the figures above)`,
+            dollars: platformLiable,
+            note: 'Collected from shoppers on merchants’ sales and held in the ' + 'platform’s balance. Excluded from every figure above. Its treatment ' + 'on the return is a question for the operator’s own counsel.'
+        },
+        {
+            item: '—',
+            label: `${filing.code} storefront tax under the MERCHANT’s own rate`,
+            dollars: merchant,
+            note: 'A manual-mode store’s own configured rate. The platform’s ' + 'registrations played no part in computing it. Shown so it is ' + 'visibly NOT the line above — the two must never be added together.'
+        }
+    ];
+}
+/** The three liability buckets, in the order a reader decides them. */ export function storefrontBucketRows(summary) {
+    const brand = PLATFORM_BRAND_NAME;
+    const buckets = [
+        {
+            id: 'aglynLiable',
+            label: `Computed against ${brand}’s registrations`,
+            liability: `In ${brand}’s balance. Stripe Tax computed it on ${brand}’s platform account.`,
+            platformLiable: true
+        },
+        {
+            id: 'merchantManual',
+            label: 'Merchant’s own configured rate',
+            liability: `The merchant’s. It never touched an ${brand} registration and is not ${brand}’s to remit.`,
+            platformLiable: false
+        },
+        {
+            id: 'connectedAccountLiable',
+            label: 'Stripe Tax named the connected account liable',
+            liability: 'The connected account’s. Empty today.',
+            platformLiable: false
+        }
+    ];
+    return buckets.map((bucket)=>{
+        var _ref;
+        const figures = summary == null ? void 0 : summary[bucket.id];
+        return {
+            id: bucket.id,
+            label: bucket.label,
+            liability: bucket.liability,
+            transactionCount: Number((_ref = figures == null ? void 0 : figures.transactionCount) != null ? _ref : 0),
+            grossDollars: centsToDollars(figures == null ? void 0 : figures.grossCents),
+            taxableSalesDollars: centsToDollars(figures == null ? void 0 : figures.taxableSalesCents),
+            taxCollectedDollars: centsToDollars(figures == null ? void 0 : figures.taxCollectedCents),
+            platformLiable: bucket.platformLiable
+        };
+    });
+}
+/**
+ * FACILITATED SALES BY STATE — the economic-nexus question (AGL-1956).
+ *
+ * The question a state asks a marketplace facilitator is "how much did you
+ * facilitate INTO this state, and in how many transactions" — not "how much
+ * tax did you collect there". A state the operator is not registered in
+ * collects nothing by definition, which is exactly why collection cannot be
+ * the measure: the states worth watching are the ones showing $0 tax and a
+ * rising sales figure.
+ *
+ * So this SUMS the three liability buckets per jurisdiction. The rule that
+ * the operator's own invoices and storefront rows are never summed still
+ * holds — nothing here touches the operator's own sales; within the
+ * storefront collection the buckets differ only in WHO REMITS, and a nexus
+ * threshold counts the sale whoever remits it. Who remits is still carried
+ * per row, because "do we have nexus here" and "what do we owe here" are
+ * answered off the same rows and must not blur.
+ *
+ * ⚠️ A LOWER BOUND, deliberately rather than silently: `storefront-tax-record.ts`
+ * files no row at all for a sale whose `taxMode` resolves to `none`, so a
+ * wholly untaxed storefront sale is invisible here — the population nexus
+ * detection most needs. Closing it is a write-side change recorded on
+ * AGL-1956. The filing jurisdiction does not depend on any of this: a filer
+ * registered where it is established has no in-state threshold left to cross.
+ */ export function storefrontFacilitatedJurisdictionRows(summary, filing) {
+    if (!summary) return [];
+    const totals = new Map();
+    const buckets = [
+        [
+            'aglynLiable',
+            true
+        ],
+        [
+            'merchantManual',
+            false
+        ],
+        [
+            'connectedAccountLiable',
+            false
+        ]
+    ];
+    for (const [id, platformLiable] of buckets){
+        var _ref;
+        var _summary_id;
+        const byJurisdiction = (_ref = (_summary_id = summary[id]) == null ? void 0 : _summary_id.byJurisdiction) != null ? _ref : {};
+        for (const [jurisdiction, figures] of Object.entries(byJurisdiction)){
+            var _totals_get, _ref1, _ref2, _ref3;
+            const entry = (_totals_get = totals.get(jurisdiction)) != null ? _totals_get : {
+                count: 0,
+                salesCents: 0,
+                taxCents: 0,
+                platformCents: 0
+            };
+            const taxCents = Number((_ref1 = figures == null ? void 0 : figures.taxCollectedCents) != null ? _ref1 : 0);
+            entry.count += Number((_ref2 = figures == null ? void 0 : figures.transactionCount) != null ? _ref2 : 0);
+            entry.salesCents += Number((_ref3 = figures == null ? void 0 : figures.totalSalesCents) != null ? _ref3 : 0);
+            entry.taxCents += taxCents;
+            if (platformLiable) entry.platformCents += taxCents;
+            totals.set(jurisdiction, entry);
+        }
+    }
+    return [
+        ...totals.entries()
+    ].map(([jurisdiction, entry])=>({
+            jurisdiction,
+            isFilingJurisdiction: jurisdiction === filing.code,
+            transactionCount: entry.count,
+            totalSalesDollars: centsToDollars(entry.salesCents),
+            taxCollectedDollars: centsToDollars(entry.taxCents),
+            platformLiableTaxDollars: centsToDollars(entry.platformCents),
+            untaxed: entry.taxCents === 0
+        })).sort((a, b)=>// The filing jurisdiction first — it is the one obligation that does
+        // not wait on a threshold — then by the figure a threshold is
+        // actually measured against.
+        Number(b.isFilingJurisdiction) - Number(a.isFilingJurisdiction) || Number(b.totalSalesDollars) - Number(a.totalSalesDollars) || a.jurisdiction.localeCompare(b.jurisdiction));
+}
+/** The storefront's two tables on the return's screen. */ function storefrontTables(summary, filing) {
+    const brand = PLATFORM_BRAND_NAME;
+    return [
+        {
+            // Split by who owes it, never summed — one "storefront tax" total would
+            // merge two facts into a number that is true of neither.
+            columns: [
+                {
+                    label: 'Bucket'
+                },
+                {
+                    label: 'Sales',
+                    numeric: true
+                },
+                {
+                    label: 'Gross',
+                    numeric: true,
+                    money: true
+                },
+                {
+                    label: 'Taxable sales',
+                    numeric: true,
+                    money: true
+                },
+                {
+                    label: 'Tax collected',
+                    numeric: true,
+                    money: true
+                }
+            ],
+            rows: storefrontBucketRows(summary).map((row)=>({
+                    key: row.id,
+                    cells: [
+                        _extends({
+                            text: row.label,
+                            caption: row.liability
+                        }, row.platformLiable ? {
+                            tag: {
+                                label: `${brand} holds this`,
+                                tone: 'attention'
+                            }
+                        } : {}),
+                        {
+                            text: String(row.transactionCount)
+                        },
+                        {
+                            text: `$${row.grossDollars}`
+                        },
+                        {
+                            text: `$${row.taxableSalesDollars}`
+                        },
+                        {
+                            text: `$${row.taxCollectedDollars}`,
+                            strong: row.platformLiable
+                        }
+                    ]
+                })),
+            empty: 'This period’s response carries no storefront figures.'
+        },
+        {
+            heading: 'Facilitated sales by buyer state',
+            description: `What ${brand} facilitated into each state, whoever remits the ` + 'tax — the figure an economic-nexus threshold is measured ' + `against. ${filing.code} needs no threshold: the filer is ` + 'established there, so the obligation is unconditional. A ' + 'region showing sales and no tax is the one to watch.',
+            columns: [
+                {
+                    label: 'Buyer state'
+                },
+                {
+                    label: 'Sales',
+                    numeric: true
+                },
+                {
+                    label: 'Total sales',
+                    numeric: true,
+                    money: true
+                },
+                {
+                    label: 'Tax collected',
+                    numeric: true,
+                    money: true
+                },
+                {
+                    label: `Of which ${brand} owes`,
+                    numeric: true,
+                    money: true
+                }
+            ],
+            rows: storefrontFacilitatedJurisdictionRows(summary, filing).map((row)=>({
+                    key: row.jurisdiction,
+                    cells: [
+                        _extends({
+                            text: row.jurisdiction === 'unknown' ? 'Not stated' : row.jurisdiction
+                        }, row.isFilingJurisdiction ? {
+                            tag: {
+                                label: 'Registered',
+                                tone: 'attention'
+                            }
+                        } : row.untaxed ? {
+                            tag: {
+                                label: 'No tax collected',
+                                tone: 'neutral'
+                            }
+                        } : {}),
+                        {
+                            text: String(row.transactionCount)
+                        },
+                        {
+                            text: `$${row.totalSalesDollars}`
+                        },
+                        {
+                            text: `$${row.taxCollectedDollars}`
+                        },
+                        {
+                            text: `$${row.platformLiableTaxDollars}`,
+                            strong: Number(row.platformLiableTaxDollars) > 0
+                        }
+                    ]
+                })),
+            empty: 'No storefront sales recorded in this period.',
+            footnote: 'A LOWER BOUND. A storefront sale that collected no tax at ' + 'all files no row, so it is missing here — which is exactly ' + 'the population a nexus check wants. Recorded on AGL-1956.'
+        }
+    ];
+}
+/**
+ * The storefront's blocks of the working-papers export: the nexus figures
+ * beside the operator's own sales by jurisdiction — a different taxpayer's
+ * money and never summed with them — and the liability buckets after the
+ * working papers.
+ */ function storefrontExports(summary, filing) {
+    const brand = PLATFORM_BRAND_NAME;
+    const facilitated = storefrontFacilitatedJurisdictionRows(summary, filing);
+    return [
+        {
+            placement: 'jurisdictions',
+            rows: [
+                [
+                    'Facilitated sales by buyer state (merchants’ storefronts)'
+                ],
+                [
+                    'Buyer state',
+                    'Sales',
+                    'Total sales (USD)',
+                    'Tax collected (USD)',
+                    `Of which ${brand} owes (USD)`
+                ],
+                ...facilitated.length ? facilitated.map((row)=>[
+                        row.jurisdiction,
+                        String(row.transactionCount),
+                        row.totalSalesDollars,
+                        row.taxCollectedDollars,
+                        row.platformLiableTaxDollars
+                    ]) : [
+                    [
+                        '—',
+                        '0',
+                        '0.00',
+                        '0.00',
+                        '0.00'
+                    ]
+                ],
+                [
+                    'LOWER BOUND — a storefront sale that collected no tax files no row, ' + `so it is absent here. ${filing.code} needs no threshold: the filer ` + 'is established there.'
+                ]
+            ]
+        },
+        {
+            placement: 'sections',
+            rows: [
+                [
+                    'Storefront commerce tax by liability (AGL-1904) — NOT in ' + (filing.form === 'tx-webfile' ? 'the Webfile figures' : 'the breakdown above')
+                ],
+                [
+                    'Bucket',
+                    'Who owes it',
+                    'Transactions',
+                    'Gross (USD)',
+                    'Taxable sales (USD)',
+                    'Tax collected (USD)'
+                ],
+                ...storefrontBucketRows(summary).map((row)=>[
+                        row.label,
+                        row.liability,
+                        String(row.transactionCount),
+                        row.grossDollars,
+                        row.taxableSalesDollars,
+                        row.taxCollectedDollars
+                    ])
+            ]
+        }
+    ];
+}
+/** One storefront row as the working papers carry it. */ function projectRow(row) {
+    var _row_orgId, _ref, _row_grossCents, _row_taxCents;
+    var _asRowDate, _row_customerAddress, _row_customerAddress1;
+    return {
+        id: row.id,
+        hostId: typeof row.hostId === 'string' ? row.hostId : null,
+        orgId: (_row_orgId = row.orgId) != null ? _row_orgId : null,
+        paidAt: (_ref = (_asRowDate = asRowDate(row.paidAt)) == null ? void 0 : _asRowDate.toISOString()) != null ? _ref : null,
+        taxMode: typeof row.taxMode === 'string' ? row.taxMode : null,
+        taxLiability: typeof row.taxLiability === 'string' ? row.taxLiability : null,
+        grossCents: Number((_row_grossCents = row.grossCents) != null ? _row_grossCents : 0),
+        taxCents: Number((_row_taxCents = row.taxCents) != null ? _row_taxCents : 0),
+        taxableSalesCents: (Array.isArray(row.taxLines) ? row.taxLines : []).map((line)=>{
+            var _ref;
+            return Number((_ref = line == null ? void 0 : line.taxableAmountCents) != null ? _ref : 0);
+        }).reduce((sum, base)=>sum + (Number.isFinite(base) ? base : 0), 0),
+        state: typeof ((_row_customerAddress = row.customerAddress) == null ? void 0 : _row_customerAddress.state) === 'string' ? row.customerAddress.state : null,
+        country: typeof ((_row_customerAddress1 = row.customerAddress) == null ? void 0 : _row_customerAddress1.country) === 'string' ? row.customerAddress.country : null
+    };
+}
+/**
+ * The storefront's answer for one period, from rows already read. Pure, so
+ * the section a preparer reads can be proved from fixtures.
+ */ export function storefrontTaxReturnAnswer(read, request) {
+    const brand = PLATFORM_BRAND_NAME;
+    const { filing } = request;
+    const summary = storefrontTaxSummary(read.rows, request);
+    return {
+        id: 'storefront',
+        name: 'Storefront',
+        title: 'Storefront commerce tax — merchants’ sales',
+        help: 'Tax charged to shoppers on merchants’ storefronts, split by who owes it. None of it is in the filing figures above.',
+        intro: `None of this is in the ${filing.form === 'tx-webfile' ? 'Webfile' : 'breakdown'} figures above, which sum ` + `${brand}’s OWN sales only. The first row is the one that ` + `needs a decision: those sessions are created on ${brand}’s ` + `platform account, so Stripe computed that tax against ` + `${brand}’s registrations and it settled into ${brand}’s balance.`,
+        truncated: read.truncated,
+        undatedRows: read.undatedRows,
+        findings: storefrontTaxFindings(summary, filing),
+        filingLines: storefrontFilingLines(summary, filing),
+        tables: storefrontTables(summary, filing),
+        figures: [],
+        exports: storefrontExports(summary, filing),
+        summary,
+        rows: read.rows.map(projectRow)
+    };
+}
+/**
+ * The storefront's source, registered on the console's API surface: the
+ * staff return awaits that surface before it asks.
+ *
+ * Two queries, and the second is the honesty check: the period query ranges
+ * on `paidAt`, and a Firestore range query CANNOT match a document whose
+ * field is null — so a row that failed to date itself would be invisible to
+ * every period. The equality probe counts those rows, over all of them, and
+ * the platform blocks the return on any.
+ */ export const commerceTaxReturnSource = {
+    async read (request) {
+        var _undated_data_count;
+        const collection = firebaseAdmin.app().firestore().collection('storefrontTaxCollected');
+        const [inPeriod, undated] = await Promise.all([
+            collection.where('paidAt', '>=', request.start).where('paidAt', '<', request.end).limit(request.rowCap + 1).get(),
+            collection.where('paidAt', '==', null).count().get()
+        ]);
+        const rows = inPeriod.docs.slice(0, request.rowCap).map((doc)=>_extends({
+                id: doc.id
+            }, doc.data()));
+        return storefrontTaxReturnAnswer({
+            rows,
+            truncated: inPeriod.size > request.rowCap,
+            undatedRows: Number((_undated_data_count = undated.data().count) != null ? _undated_data_count : 0)
+        }, request);
+    }
+};
+
+//# sourceMappingURL=tax-return-source.js.map

package/src/lib/server/tax-return-source.js.map

@@ -0,0 +1 @@
+{"version":3,"sources":["../../../../../../../libs/plugins/commerce/src/lib/server/tax-return-source.ts"],"sourcesContent":["/**\n * @license\n * Copyright 2026 Aglyn LLC\n *\n * Licensed under the Apache License, Version 2.0 (the \"License\");\n * you may not use this file except in compliance with the License.\n * You may obtain a copy of the License at\n *\n *   http://www.apache.org/licenses/LICENSE-2.0\n *\n * Unless required by applicable law or agreed to in writing, software\n * distributed under the License is distributed on an \"AS IS\" BASIS,\n * WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.\n * See the License for the specific language governing permissions and\n * limitations under the License.\n */\n\n/**\n * Storefront sales on the operator's sales tax return (AGL-1904, AGL-3080).\n *\n * The operator's return sums its own invoices; this is the storefront's half\n * of it, answered through the platform's tax return source contract\n * (`@aglyn/aglyn/plugin-manager/plugin-tax-return-sources`). It reads\n * `storefrontTaxCollected` — a SEPARATE collection from the operator's own\n * invoices, queried and reported separately, because a storefront row's\n * money is mostly the merchant's while an invoice row's is the operator's.\n * Summing the two would put other companies' receipts into the return's\n * total sales, which is why they never meet in one query and never share a\n * figure.\n *\n * What it answers, all worded for the filing jurisdiction the platform\n * resolved:\n *\n *   - **The three liability buckets**, never summed — see\n *     `model/storefront-tax-summary.ts`.\n *   - **A blocking finding for the platform-liable tax** in the filing\n *     jurisdiction. Every storefront checkout is created on the platform's\n *     own account, so a `mode: 'stripe'` store's shopper is charged tax Stripe\n *     computes against the PLATFORM's registrations — measured, not inferred.\n *     That money is in the platform's balance and is NOT in the filing\n *     figures, which sum the operator's own sales only. Filing those without\n *     deciding what to do with this figure is exactly the shortfall an\n *     auditor finds. It states the mechanics and asks for a decision; it does\n *     NOT assert a marketplace-facilitator position — that attaches by\n *     operation of law and belongs to counsel, not to this report.\n *   - **Two lines beneath the filing figures** — the platform-liable tax and\n *     the merchant's own rate, stated side by side and never folded into a\n *     form item, because this report does not decide how storefront receipts\n *     are reported and adding them to one would be deciding it silently.\n *   - **Facilitated sales by buyer state** — the economic-nexus question\n *     (AGL-1956), with the three buckets SUMMED per jurisdiction on purpose:\n *     a threshold counts the sale whoever remits it. Who remits is still\n *     carried per row.\n *\n * Truncation and rows no period can reach are reported, and the platform\n * raises each as a blocking finding of its own.\n */\n\nimport { firebaseAdmin } from '@aglyn/tenant-data-admin'\nimport { PLATFORM_BRAND_NAME } from '@aglyn/aglyn/app-utils/platform-brand'\nimport {\n  asRowDate,\n  centsToDollars,\n} from '@aglyn/aglyn/app-utils/tax-jurisdiction-figures'\nimport type {\n  TaxReturnExportBlock,\n  TaxReturnFiling,\n  TaxReturnFilingLine,\n  TaxReturnFinding,\n  TaxReturnSectionTable,\n  TaxReturnSource,\n  TaxReturnSourceAnswer,\n  TaxReturnSourceRequest,\n} from '@aglyn/aglyn/plugin-manager/plugin-tax-return-sources'\nimport {\n  storefrontTaxSummary,\n  type StorefrontTaxReturnRowInput,\n  type StorefrontTaxSummary,\n} from '../model/storefront-tax-summary'\n\n/** One row of the storefront listing, as the working papers carry it. */\nexport interface StorefrontTaxRow {\n  id: string\n  hostId: string | null\n  orgId: string | null\n  paidAt: string | null\n  taxMode: string | null\n  taxLiability: string | null\n  grossCents: number\n  taxCents: number\n  taxableSalesCents: number\n  state: string | null\n  country: string | null\n}\n\n/** A liability bucket, ready to print. */\nexport interface StorefrontTaxBucketRow {\n  id: 'aglynLiable' | 'merchantManual' | 'connectedAccountLiable'\n  label: string\n  /** Who owes it — the sentence that decides whether it is on this return. */\n  liability: string\n  transactionCount: number\n  grossDollars: string\n  taxableSalesDollars: string\n  taxCollectedDollars: string\n  /** True when this row is money in the platform's balance under its registration. */\n  platformLiable: boolean\n}\n\n/** One state's facilitated storefront sales, for the nexus question. */\nexport interface StorefrontFacilitatedJurisdictionRow {\n  jurisdiction: string\n  /** True for the one jurisdiction this deployment files a return in. */\n  isFilingJurisdiction: boolean\n  transactionCount: number\n  totalSalesDollars: string\n  taxCollectedDollars: string\n  /** The part of `taxCollectedDollars` the platform holds and must remit. */\n  platformLiableTaxDollars: string\n  /** True when NO tax was collected on any sale into this state. */\n  untaxed: boolean\n}\n\n/**\n * Storefront tax in the FILING jurisdiction that Stripe computed against the\n * platform's own registrations.\n *\n * The one figure that decides whether a period can be filed from the filing\n * lines alone. Deliberately excludes `merchantManual` — a merchant's own\n * configured rate never touched those registrations. Read against the\n * configured jurisdiction rather than Texas, because a hard-coded key answers\n * `0.00` everywhere else — and a zero here reads as \"nothing to decide\" on\n * the one finding that blocks filing.\n */\nexport function storefrontPlatformLiableCents(\n  summary: StorefrontTaxSummary | null | undefined,\n  filing: TaxReturnFiling,\n): number {\n  const figures = summary?.aglynLiable?.byJurisdiction?.[filing.code]\n  const cents = Number(figures?.taxCollectedCents ?? 0)\n  return Number.isFinite(cents) ? cents : 0\n}\n\n/** The merchant's own configured tax in the filing jurisdiction. */\nfunction merchantManualCents(\n  summary: StorefrontTaxSummary | null | undefined,\n  filing: TaxReturnFiling,\n): number {\n  return Number(\n    summary?.merchantManual?.byJurisdiction?.[filing.code]?.taxCollectedCents ?? 0,\n  )\n}\n\n/** The storefront's findings. The platform raises the non-zero ones. */\nexport function storefrontTaxFindings(\n  summary: StorefrontTaxSummary,\n  filing: TaxReturnFiling,\n): TaxReturnFinding[] {\n  const brand = PLATFORM_BRAND_NAME\n  return [\n    {\n      // BLOCKING on purpose — see the module note.\n      id: 'storefrontAglynLiableTax',\n      severity: 'blocking',\n      count: storefrontPlatformLiableCents(summary, filing),\n      label: `${filing.label} storefront tax collected under ${brand}’s registration`,\n      detail:\n        'Cents. Charged to shoppers on merchants’ storefront sales, computed ' +\n        'by Stripe Tax against THE PLATFORM’s registrations (the session is ' +\n        'created on the platform account), and settled into the platform’s ' +\n        `balance. It is NOT included in ${filing.figuresName} below. Decide ` +\n        'with counsel how it is reported before filing — do not file as if ' +\n        'it were zero.',\n    },\n    {\n      id: 'storefrontUnclassified',\n      severity: 'blocking',\n      count: Number(summary?.attention?.rowsUnclassified ?? 0),\n      label: 'Storefront rows with an unrecognised tax mode',\n      detail:\n        'Not counted in any storefront bucket, so they are in no figure at ' +\n        'all. Classify them before filing.',\n    },\n    {\n      id: 'storefrontMissingTaxableBase',\n      severity: 'review',\n      count: Number(summary?.attention?.rowsMissingTaxableBase ?? 0),\n      label: 'Storefront rows with tax but no stated base',\n      detail:\n        'Tax was collected but Stripe’s taxable_amount could not be read, so ' +\n        'the storefront taxable-sales figure understates the base. Re-read ' +\n        'the session in Stripe with the tax breakdown expanded.',\n    },\n  ]\n}\n\n/**\n * The two lines beneath the filing figures: the platform-liable tax and the\n * merchant's own rate, separately, and outside every form item.\n */\nexport function storefrontFilingLines(\n  summary: StorefrontTaxSummary,\n  filing: TaxReturnFiling,\n): TaxReturnFilingLine[] {\n  const brand = PLATFORM_BRAND_NAME\n  const platformLiable = centsToDollars(storefrontPlatformLiableCents(summary, filing))\n  const merchant = centsToDollars(merchantManualCents(summary, filing))\n  if (filing.form === 'tx-webfile') {\n    return [\n      {\n        item: '—',\n        label: `${filing.label} storefront tax under ${brand}’s registration (NOT in ${filing.figuresName})`,\n        dollars: platformLiable,\n        note:\n          `Collected from shoppers on merchants’ sales and held in ${brand}’s ` +\n          'balance. Excluded from every item above. Its treatment on the ' +\n          'return is a question for counsel — see AGL-1904.',\n      },\n      {\n        item: '—',\n        label: `${filing.label} storefront tax under the MERCHANT’s own rate (not ${brand}’s)`,\n        dollars: merchant,\n        note:\n          `A manual-mode store’s own configured rate. ${brand}’s registrations ` +\n          'played no part in computing it. Shown so it is visibly NOT the line ' +\n          'above — the two must never be added together.',\n      },\n    ]\n  }\n  return [\n    {\n      item: '—',\n      label: `${filing.code} storefront tax under the platform’s registration (NOT in the figures above)`,\n      dollars: platformLiable,\n      note:\n        'Collected from shoppers on merchants’ sales and held in the ' +\n        'platform’s balance. Excluded from every figure above. Its treatment ' +\n        'on the return is a question for the operator’s own counsel.',\n    },\n    {\n      item: '—',\n      label: `${filing.code} storefront tax under the MERCHANT’s own rate`,\n      dollars: merchant,\n      note:\n        'A manual-mode store’s own configured rate. The platform’s ' +\n        'registrations played no part in computing it. Shown so it is ' +\n        'visibly NOT the line above — the two must never be added together.',\n    },\n  ]\n}\n\n/** The three liability buckets, in the order a reader decides them. */\nexport function storefrontBucketRows(\n  summary: StorefrontTaxSummary,\n): StorefrontTaxBucketRow[] {\n  const brand = PLATFORM_BRAND_NAME\n  const buckets: Array<{\n    id: StorefrontTaxBucketRow['id']\n    label: string\n    liability: string\n    platformLiable: boolean\n  }> = [\n    {\n      id: 'aglynLiable',\n      label: `Computed against ${brand}’s registrations`,\n      liability: `In ${brand}’s balance. Stripe Tax computed it on ${brand}’s platform account.`,\n      platformLiable: true,\n    },\n    {\n      id: 'merchantManual',\n      label: 'Merchant’s own configured rate',\n      liability: `The merchant’s. It never touched an ${brand} registration and is not ${brand}’s to remit.`,\n      platformLiable: false,\n    },\n    {\n      id: 'connectedAccountLiable',\n      label: 'Stripe Tax named the connected account liable',\n      liability: 'The connected account’s. Empty today.',\n      platformLiable: false,\n    },\n  ]\n  return buckets.map((bucket) => {\n    const figures = summary?.[bucket.id]\n    return {\n      id: bucket.id,\n      label: bucket.label,\n      liability: bucket.liability,\n      transactionCount: Number(figures?.transactionCount ?? 0),\n      grossDollars: centsToDollars(figures?.grossCents),\n      taxableSalesDollars: centsToDollars(figures?.taxableSalesCents),\n      taxCollectedDollars: centsToDollars(figures?.taxCollectedCents),\n      platformLiable: bucket.platformLiable,\n    }\n  })\n}\n\n/**\n * FACILITATED SALES BY STATE — the economic-nexus question (AGL-1956).\n *\n * The question a state asks a marketplace facilitator is \"how much did you\n * facilitate INTO this state, and in how many transactions\" — not \"how much\n * tax did you collect there\". A state the operator is not registered in\n * collects nothing by definition, which is exactly why collection cannot be\n * the measure: the states worth watching are the ones showing $0 tax and a\n * rising sales figure.\n *\n * So this SUMS the three liability buckets per jurisdiction. The rule that\n * the operator's own invoices and storefront rows are never summed still\n * holds — nothing here touches the operator's own sales; within the\n * storefront collection the buckets differ only in WHO REMITS, and a nexus\n * threshold counts the sale whoever remits it. Who remits is still carried\n * per row, because \"do we have nexus here\" and \"what do we owe here\" are\n * answered off the same rows and must not blur.\n *\n * ⚠️ A LOWER BOUND, deliberately rather than silently: `storefront-tax-record.ts`\n * files no row at all for a sale whose `taxMode` resolves to `none`, so a\n * wholly untaxed storefront sale is invisible here — the population nexus\n * detection most needs. Closing it is a write-side change recorded on\n * AGL-1956. The filing jurisdiction does not depend on any of this: a filer\n * registered where it is established has no in-state threshold left to cross.\n */\nexport function storefrontFacilitatedJurisdictionRows(\n  summary: StorefrontTaxSummary | null | undefined,\n  filing: TaxReturnFiling,\n): StorefrontFacilitatedJurisdictionRow[] {\n  if (!summary) return []\n  const totals = new Map<\n    string,\n    { count: number; salesCents: number; taxCents: number; platformCents: number }\n  >()\n  const buckets: Array<[StorefrontTaxBucketRow['id'], boolean]> = [\n    ['aglynLiable', true],\n    ['merchantManual', false],\n    ['connectedAccountLiable', false],\n  ]\n  for (const [id, platformLiable] of buckets) {\n    const byJurisdiction = summary[id]?.byJurisdiction ?? {}\n    for (const [jurisdiction, figures] of Object.entries(byJurisdiction)) {\n      const entry = totals.get(jurisdiction) ?? {\n        count: 0,\n        salesCents: 0,\n        taxCents: 0,\n        platformCents: 0,\n      }\n      const taxCents = Number(figures?.taxCollectedCents ?? 0)\n      entry.count += Number(figures?.transactionCount ?? 0)\n      entry.salesCents += Number(figures?.totalSalesCents ?? 0)\n      entry.taxCents += taxCents\n      if (platformLiable) entry.platformCents += taxCents\n      totals.set(jurisdiction, entry)\n    }\n  }\n  return [...totals.entries()]\n    .map(([jurisdiction, entry]) => ({\n      jurisdiction,\n      isFilingJurisdiction: jurisdiction === filing.code,\n      transactionCount: entry.count,\n      totalSalesDollars: centsToDollars(entry.salesCents),\n      taxCollectedDollars: centsToDollars(entry.taxCents),\n      platformLiableTaxDollars: centsToDollars(entry.platformCents),\n      untaxed: entry.taxCents === 0,\n    }))\n    .sort(\n      (a, b) =>\n        // The filing jurisdiction first — it is the one obligation that does\n        // not wait on a threshold — then by the figure a threshold is\n        // actually measured against.\n        Number(b.isFilingJurisdiction) - Number(a.isFilingJurisdiction) ||\n        Number(b.totalSalesDollars) - Number(a.totalSalesDollars) ||\n        a.jurisdiction.localeCompare(b.jurisdiction),\n    )\n}\n\n/** The storefront's two tables on the return's screen. */\nfunction storefrontTables(\n  summary: StorefrontTaxSummary,\n  filing: TaxReturnFiling,\n): TaxReturnSectionTable[] {\n  const brand = PLATFORM_BRAND_NAME\n  return [\n    {\n      // Split by who owes it, never summed — one \"storefront tax\" total would\n      // merge two facts into a number that is true of neither.\n      columns: [\n        { label: 'Bucket' },\n        { label: 'Sales', numeric: true },\n        { label: 'Gross', numeric: true, money: true },\n        { label: 'Taxable sales', numeric: true, money: true },\n        { label: 'Tax collected', numeric: true, money: true },\n      ],\n      rows: storefrontBucketRows(summary).map((row) => ({\n        key: row.id,\n        cells: [\n          {\n            text: row.label,\n            caption: row.liability,\n            ...(row.platformLiable\n              ? { tag: { label: `${brand} holds this`, tone: 'attention' as const } }\n              : {}),\n          },\n          { text: String(row.transactionCount) },\n          { text: `$${row.grossDollars}` },\n          { text: `$${row.taxableSalesDollars}` },\n          { text: `$${row.taxCollectedDollars}`, strong: row.platformLiable },\n        ],\n      })),\n      empty: 'This period’s response carries no storefront figures.',\n    },\n    {\n      heading: 'Facilitated sales by buyer state',\n      description:\n        `What ${brand} facilitated into each state, whoever remits the ` +\n        'tax — the figure an economic-nexus threshold is measured ' +\n        `against. ${filing.code} needs no threshold: the filer is ` +\n        'established there, so the obligation is unconditional. A ' +\n        'region showing sales and no tax is the one to watch.',\n      columns: [\n        { label: 'Buyer state' },\n        { label: 'Sales', numeric: true },\n        { label: 'Total sales', numeric: true, money: true },\n        { label: 'Tax collected', numeric: true, money: true },\n        { label: `Of which ${brand} owes`, numeric: true, money: true },\n      ],\n      rows: storefrontFacilitatedJurisdictionRows(summary, filing).map((row) => ({\n        key: row.jurisdiction,\n        cells: [\n          {\n            text: row.jurisdiction === 'unknown' ? 'Not stated' : row.jurisdiction,\n            ...(row.isFilingJurisdiction\n              ? { tag: { label: 'Registered', tone: 'attention' as const } }\n              : row.untaxed\n                ? { tag: { label: 'No tax collected', tone: 'neutral' as const } }\n                : {}),\n          },\n          { text: String(row.transactionCount) },\n          { text: `$${row.totalSalesDollars}` },\n          { text: `$${row.taxCollectedDollars}` },\n          {\n            text: `$${row.platformLiableTaxDollars}`,\n            strong: Number(row.platformLiableTaxDollars) > 0,\n          },\n        ],\n      })),\n      empty: 'No storefront sales recorded in this period.',\n      footnote:\n        'A LOWER BOUND. A storefront sale that collected no tax at ' +\n        'all files no row, so it is missing here — which is exactly ' +\n        'the population a nexus check wants. Recorded on AGL-1956.',\n    },\n  ]\n}\n\n/**\n * The storefront's blocks of the working-papers export: the nexus figures\n * beside the operator's own sales by jurisdiction — a different taxpayer's\n * money and never summed with them — and the liability buckets after the\n * working papers.\n */\nfunction storefrontExports(\n  summary: StorefrontTaxSummary,\n  filing: TaxReturnFiling,\n): TaxReturnExportBlock[] {\n  const brand = PLATFORM_BRAND_NAME\n  const facilitated = storefrontFacilitatedJurisdictionRows(summary, filing)\n  return [\n    {\n      placement: 'jurisdictions',\n      rows: [\n        ['Facilitated sales by buyer state (merchants’ storefronts)'],\n        [\n          'Buyer state',\n          'Sales',\n          'Total sales (USD)',\n          'Tax collected (USD)',\n          `Of which ${brand} owes (USD)`,\n        ],\n        ...(facilitated.length\n          ? facilitated.map((row) => [\n              row.jurisdiction,\n              String(row.transactionCount),\n              row.totalSalesDollars,\n              row.taxCollectedDollars,\n              row.platformLiableTaxDollars,\n            ])\n          : [['—', '0', '0.00', '0.00', '0.00']]),\n        [\n          'LOWER BOUND — a storefront sale that collected no tax files no row, ' +\n            `so it is absent here. ${filing.code} needs no threshold: the filer ` +\n            'is established there.',\n        ],\n      ],\n    },\n    {\n      placement: 'sections',\n      rows: [\n        [\n          'Storefront commerce tax by liability (AGL-1904) — NOT in ' +\n            (filing.form === 'tx-webfile' ? 'the Webfile figures' : 'the breakdown above'),\n        ],\n        [\n          'Bucket',\n          'Who owes it',\n          'Transactions',\n          'Gross (USD)',\n          'Taxable sales (USD)',\n          'Tax collected (USD)',\n        ],\n        ...storefrontBucketRows(summary).map((row) => [\n          row.label,\n          row.liability,\n          String(row.transactionCount),\n          row.grossDollars,\n          row.taxableSalesDollars,\n          row.taxCollectedDollars,\n        ]),\n      ],\n    },\n  ]\n}\n\n/** One storefront row as the working papers carry it. */\nfunction projectRow(row: StorefrontTaxReturnRowInput): StorefrontTaxRow {\n  return {\n    id: row.id,\n    hostId: typeof row.hostId === 'string' ? row.hostId : null,\n    orgId: row.orgId ?? null,\n    paidAt: asRowDate(row.paidAt)?.toISOString() ?? null,\n    taxMode: typeof row.taxMode === 'string' ? row.taxMode : null,\n    taxLiability: typeof row.taxLiability === 'string' ? row.taxLiability : null,\n    grossCents: Number(row.grossCents ?? 0),\n    taxCents: Number(row.taxCents ?? 0),\n    taxableSalesCents: (Array.isArray(row.taxLines) ? row.taxLines : [])\n      .map((line) => Number(line?.taxableAmountCents ?? 0))\n      .reduce((sum, base) => sum + (Number.isFinite(base) ? base : 0), 0),\n    state: typeof row.customerAddress?.state === 'string' ? row.customerAddress.state : null,\n    country:\n      typeof row.customerAddress?.country === 'string' ? row.customerAddress.country : null,\n  }\n}\n\n/**\n * The storefront's answer for one period, from rows already read. Pure, so\n * the section a preparer reads can be proved from fixtures.\n */\nexport function storefrontTaxReturnAnswer(\n  read: {\n    rows: readonly StorefrontTaxReturnRowInput[]\n    truncated: boolean\n    undatedRows: number\n  },\n  request: TaxReturnSourceRequest,\n): TaxReturnSourceAnswer {\n  const brand = PLATFORM_BRAND_NAME\n  const { filing } = request\n  const summary = storefrontTaxSummary(read.rows, request)\n  return {\n    id: 'storefront',\n    name: 'Storefront',\n    title: 'Storefront commerce tax — merchants’ sales',\n    help:\n      'Tax charged to shoppers on merchants’ storefronts, split by who owes it. None of it is in the filing figures above.',\n    intro:\n      `None of this is in the ${\n        filing.form === 'tx-webfile' ? 'Webfile' : 'breakdown'\n      } figures above, which sum ` +\n      `${brand}’s OWN sales only. The first row is the one that ` +\n      `needs a decision: those sessions are created on ${brand}’s ` +\n      `platform account, so Stripe computed that tax against ` +\n      `${brand}’s registrations and it settled into ${brand}’s balance.`,\n    truncated: read.truncated,\n    undatedRows: read.undatedRows,\n    findings: storefrontTaxFindings(summary, filing),\n    filingLines: storefrontFilingLines(summary, filing),\n    tables: storefrontTables(summary, filing),\n    figures: [],\n    exports: storefrontExports(summary, filing),\n    summary,\n    rows: read.rows.map(projectRow),\n  }\n}\n\n/**\n * The storefront's source, registered on the console's API surface: the\n * staff return awaits that surface before it asks.\n *\n * Two queries, and the second is the honesty check: the period query ranges\n * on `paidAt`, and a Firestore range query CANNOT match a document whose\n * field is null — so a row that failed to date itself would be invisible to\n * every period. The equality probe counts those rows, over all of them, and\n * the platform blocks the return on any.\n */\nexport const commerceTaxReturnSource: TaxReturnSource = {\n  async read(request) {\n    const collection = firebaseAdmin.app().firestore().collection('storefrontTaxCollected')\n    const [inPeriod, undated] = await Promise.all([\n      collection\n        .where('paidAt', '>=', request.start)\n        .where('paidAt', '<', request.end)\n        .limit(request.rowCap + 1)\n        .get(),\n      collection.where('paidAt', '==', null).count().get(),\n    ])\n    const rows: StorefrontTaxReturnRowInput[] = inPeriod.docs\n      .slice(0, request.rowCap)\n      .map((doc) => ({\n        id: doc.id,\n        ...(doc.data() as Omit<StorefrontTaxReturnRowInput, 'id'>),\n      }))\n    return storefrontTaxReturnAnswer(\n      {\n        rows,\n        truncated: inPeriod.size > request.rowCap,\n        undatedRows: Number(undated.data().count ?? 0),\n      },\n      request,\n    )\n  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