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td{border-bottom:none;}.table-note{font-size:0.78rem;color:var(--ctt-text-muted);margin-top:0.6rem;line-height:1.55;max-width:760px;}.tool-card-group{display:grid;grid-template-columns:repeat(auto-fill,minmax(280px,1fr));gap:1rem;margin-top:1rem;}.tool-card{background:var(--ctt-surface);border:1px solid var(--ctt-border);border-radius:var(--ctt-radius-md);padding:1.25rem;box-shadow:var(--ctt-shadow-sm);display:flex;flex-direction:column;gap:0.5rem;text-decoration:none;color:inherit;position:relative;overflow:hidden;transition:box-shadow 0.18s,border-color 0.18s,transform 0.18s;}.tool-card::before{content:"";position:absolute;left:0;right:0;top:0;height:3px;background:linear-gradient(90deg,var(--ctt-primary),var(--ctt-primary-dark));opacity:0.55;transition:opacity 0.2s;z-index:1;}.tool-card::after{content:"";position:absolute;left:0;right:0;top:0;height:3px;background:var(--ctt-accent);transform:scaleX(0);transform-origin:left;transition:transform 0.25s 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var(--ctt-border);border-radius:10px;padding:4px;margin:0 0 6px}.jx-btn{font-family:'Fira Code',monospace;font-size:.8rem;font-weight:600;cursor:pointer;border:none;background:transparent;color:var(--ctt-text-muted);padding:7px 14px;border-radius:7px;transition:background .15s,color .15s}.jx-btn.active{background:var(--ctt-surface);color:var(--ctt-primary);box-shadow:var(--ctt-shadow-sm)}.jx-btn:hover:not(.active){color:var(--ctt-text)}.vamap-panel{border:1px solid var(--ctt-border);border-radius:var(--ctt-radius-lg);overflow:hidden;background:var(--ctt-surface);box-shadow:var(--ctt-shadow-md);margin-top:18px}.vamap-legend{display:flex;align-items:center;gap:10px;flex-wrap:wrap;padding:12px 16px;border-bottom:1px solid var(--ctt-border);font-family:'Fira Code',monospace;font-size:.72rem;color:var(--ctt-text-muted)}.vamap-legend .ramp{height:9px;width:130px;border-radius:5px;background:linear-gradient(90deg,var(--ramp-1),var(--ramp-2),var(--ramp-3))}.vamap-legend .nd{display:inline-flex;align-items:center;gap:6px}.vamap-legend .nd i{width:11px;height:11px;border-radius:3px;background:#E2E8F0;display:inline-block}body.dark .vamap-legend .nd i{background:#222A45}.vamap-stage{padding:10px}.vamap-view .vamap-svg,.vamap-svg{width:100%;height:auto;display:block}.vamap-co{stroke:var(--ctt-surface);stroke-width:.5;cursor:pointer;transition:opacity .12s}.vamap-co.vamap-nodata{fill:#E2E8F0}body.dark .vamap-co.vamap-nodata{fill:#222A45}.vamap-co:hover{opacity:.78}.vamap-co.sel{stroke:var(--ctt-text);stroke-width:1.5}.vamap-readout{border-top:1px solid var(--ctt-border);padding:14px 16px;display:flex;flex-wrap:wrap;align-items:center;gap:16px}.vamap-readout .vr-name{font-family:'Fira Code',monospace;font-weight:700;font-size:1rem;color:var(--ctt-text)}.vamap-readout .vr-rates{display:flex;gap:20px}.vamap-readout .vr-rate b{font-family:'Fira Code',monospace;font-size:1rem;color:var(--ctt-text)}.vamap-readout .vr-rate span{font-size:.62rem;color:var(--ctt-text-muted);text-transform:uppercase;letter-spacing:.05em;display:block}.vamap-readout a{margin-left:auto;font-weight:700;color:var(--ctt-primary);text-decoration:none;white-space:nowrap}.vamap-loading{padding:40px 16px;text-align:center;color:var(--ctt-text-muted);font-size:.85rem}.stat-grid{display:grid;grid-template-columns:repeat(4,1fr);gap:18px;}.stat{text-align:center;padding:22px 14px;border-radius:14px;background:var(--card);border:1px solid var(--hair);position:relative;overflow:hidden;transition:transform .22s,box-shadow .22s,border-color .22s;}.stat::before{content:"";position:absolute;left:0;right:0;top:0;height:3px;background:linear-gradient(90deg,var(--accent),var(--accent-2));opacity:.6;transition:opacity .22s;}.stat::after{content:"";position:absolute;left:0;right:0;top:0;height:6px;background:var(--hot);transform:scaleX(0);transform-origin:left;transition:transform .28s;box-shadow:0 0 14px color-mix(in srgb,var(--hot) 75%,transparent);}.stat:hover{transform:translateY(-5px);border-color:var(--hot);box-shadow:0 18px 42px rgba(0,0,0,.16);}.stat:hover::before{opacity:0;}.stat:hover::after{transform:scaleX(1);}.stat .num{font-family:'Fira Code',monospace;font-size:2rem;font-weight:700;color:var(--accent);line-height:1;}.stat .lab{font-size:.82rem;color:var(--dim);margin-top:6px;font-weight:600;}.stat .sub{font-size:.72rem;color:var(--dim);margin-top:2px;opacity:.85;}.rates-grid{display:grid;grid-template-columns:repeat(4,1fr);gap:18px;margin-top:12px;}.rate-card{position:relative;overflow:hidden;text-align:center;background:var(--card);border:1px solid var(--hair);border-radius:14px;padding:18px 14px;transition:transform .22s,box-shadow .22s,border-color .22s;}.rate-card::before{content:"";position:absolute;left:0;right:0;top:0;height:3px;background:linear-gradient(90deg,var(--accent),var(--accent-2));opacity:.6;transition:opacity .22s;}.rate-card::after{content:"";position:absolute;left:0;right:0;top:0;height:6px;background:var(--hot);transform:scaleX(0);transform-origin:left;transition:transform .28s;}.rate-card:hover{transform:translateY(-4px);border-color:var(--hot);box-shadow:0 14px 34px rgba(0,0,0,.14);}.rate-card:hover::before{opacity:0;}.rate-card:hover::after{transform:scaleX(1);}.rate-card .rv{font-family:'Fira Code',monospace;font-size:1.4rem;font-weight:700;color:var(--ink);line-height:1;}.rate-card.lo .rv{color:var(--ramp-2);}.rate-card.hi .rv{color:var(--hot);}.rate-card .rk{font-size:.66rem;color:var(--dim);text-transform:uppercase;letter-spacing:.06em;font-weight:700;margin-top:5px;}.rate-card .rw{font-size:.7rem;color:var(--dim);margin-top:2px;opacity:.85;}@media (max-width:760px){.stat-grid{grid-template-columns:1fr 1fr}.rates-grid{grid-template-columns:1fr 1fr}}@media (max-width:420px){.stat-grid{grid-template-columns:1fr}}.jurisdiction-list{list-style:none;padding:0;margin:0.85rem 0 0;display:flex;flex-wrap:wrap;gap:0.5rem;}.jurisdiction-list li{font-size:0.9rem;color:var(--ctt-gray-700);background:var(--ctt-bg-alt);border:1px solid var(--ctt-border);border-radius:var(--ctt-radius-sm);padding:0.3rem 0.75rem;}.jurisdiction-list li a{color:var(--ctt-primary);text-decoration:none;font-weight:500;}.jurisdiction-list li a:hover{text-decoration:underline;}.jurisdiction-list--featured li{font-weight:500;}.jurisdiction-browse-list{list-style:none;padding:0;margin:0.85rem 0 0;display:grid;grid-template-columns:repeat(auto-fill,minmax(200px,1fr));gap:0.35rem;}.jurisdiction-browse-list li{font-size:0.875rem;color:var(--ctt-gray-700);padding:0.2rem 0;}.jurisdiction-browse-list li a{color:var(--ctt-primary);text-decoration:none;}.jurisdiction-browse-list li a:hover{text-decoration:underline;}.sources-list{list-style:none;padding:0;margin:0.85rem 0 0;display:flex;flex-direction:column;gap:1rem;}.source-item{font-size:0.875rem;color:var(--ctt-gray-700);line-height:1.6;padding-left:1rem;border-left:3px solid var(--ctt-primary-light);}.source-item strong{display:block;color:var(--ctt-gray-800);margin-bottom:0.15rem;}.source-item a{font-size:0.85rem;word-break:break-word;}.sources-note{font-size:0.8rem;color:var(--ctt-text-muted);margin-top:1.25rem;padding-top:1rem;border-top:1px solid var(--ctt-border);line-height:1.6;max-width:720px;}.faq-item{border:1px solid var(--ctt-border);border-radius:var(--ctt-radius-md);margin-bottom:0.6rem;overflow:hidden;background:var(--ctt-surface);}.faq-item[open]{border-color:var(--ctt-primary-light);box-shadow:var(--ctt-shadow-sm);}.faq-question{padding:0.9rem 1.1rem;font-size:0.95rem;font-weight:600;color:var(--ctt-gray-800);cursor:pointer;list-style:none;display:flex;align-items:center;justify-content:space-between;user-select:none;line-height:1.4;}.faq-question::-webkit-details-marker{display:none;}.faq-question::after{content:'+';font-size:1.2rem;font-weight:400;color:var(--ctt-primary);flex-shrink:0;margin-left:1rem;line-height:1;}.faq-item[open] .faq-question::after{content:'−';}.faq-question:hover{color:var(--ctt-primary);background:var(--ctt-primary-50);}.faq-answer{padding:0 1.1rem 1rem;font-size:0.9rem;color:var(--ctt-gray-700);line-height:1.7;border-top:1px solid var(--ctt-border);}.faq-answer p{margin-top:0.75rem;}.faq-answer ul{margin-top:0.5rem;padding-left:1.25rem;display:flex;flex-direction:column;gap:0.3rem;}.faq-answer li{font-size:0.9rem;line-height:1.6;}.home-hero{background:linear-gradient(135deg,var(--ctt-primary-50) 0%,var(--ctt-bg) 70%);padding:3.5rem 0 3rem;border-bottom:1px solid var(--ctt-border);}.home-hero h1{font-size:2.25rem;font-weight:700;color:var(--ctt-gray-900);max-width:680px;margin-bottom:1rem;line-height:1.2;}.home-hero-desc{font-size:1.05rem;color:var(--ctt-gray-600);max-width:620px;line-height:1.7;margin-bottom:1.5rem;}.home-hero-note{font-size:0.82rem;color:var(--ctt-text-muted);padding:0.5rem 0.85rem;background:var(--ctt-gray-100);border-radius:var(--ctt-radius-sm);display:inline-block;border-left:3px solid var(--ctt-primary-light);}.home-states{padding:2.5rem 0;border-bottom:1px solid var(--ctt-border);}.home-states h2{font-size:1.3rem;margin-bottom:0.5rem;}.home-states-desc{font-size:0.9rem;color:var(--ctt-gray-600);margin-bottom:1.25rem;}.state-grid{display:grid;grid-template-columns:repeat(auto-fill,minmax(220px,1fr));gap:1rem;}.state-card{display:block;background:var(--ctt-surface);border:1px solid var(--ctt-border);border-radius:var(--ctt-radius-md);padding:1.1rem 1.25rem;text-decoration:none;color:inherit;box-shadow:var(--ctt-shadow-sm);transition:box-shadow 0.15s,border-color 0.15s,transform 0.1s;}.state-card:hover{box-shadow:var(--ctt-shadow-md);border-color:var(--ctt-primary);transform:translateY(-1px);text-decoration:none;}.state-card-name{font-size:1rem;font-weight:600;color:var(--ctt-primary);display:block;margin-bottom:0.3rem;}.state-card-meta{font-size:0.8rem;color:var(--ctt-text-muted);line-height:1.4;}.home-explainer{padding:2.5rem 0;border-bottom:1px solid var(--ctt-border);background:var(--ctt-bg-alt);}.home-explainer h2{font-size:1.3rem;margin-bottom:1rem;}.explainer-list{list-style:none;padding:0;margin:0;display:grid;grid-template-columns:repeat(auto-fill,minmax(260px,1fr));gap:1rem;}.explainer-item{background:var(--ctt-surface);border:1px solid var(--ctt-border);border-radius:var(--ctt-radius-md);padding:1.1rem 1.25rem;box-shadow:var(--ctt-shadow-sm);}.explainer-item h3{font-size:0.95rem;font-weight:600;color:var(--ctt-gray-800);margin-bottom:0.35rem;}.explainer-item p{font-size:0.85rem;color:var(--ctt-gray-600);margin:0;line-height:1.55;}[hidden]{display:none !important;}.jurisdiction-filter-bar{background:linear-gradient(160deg,var(--ctt-band) 0%,color-mix(in srgb,var(--ctt-band) 78%,#000) 100%);padding:1.75rem 0;border-bottom:4px solid var(--ctt-accent);}body.dark .jurisdiction-filter-bar{background:linear-gradient(160deg,var(--ctt-band) 0%,color-mix(in srgb,var(--ctt-band) 78%,#000) 100%);}.jurisdiction-filter-wrap{max-width:540px;}.jurisdiction-filter-label{display:block;font-size:0.82rem;font-weight:700;color:rgba(255,255,255,0.70);margin-bottom:0.5rem;text-transform:uppercase;letter-spacing:0.06em;}.jurisdiction-filter-controls{display:flex;gap:0.5rem;align-items:center;}.jurisdiction-filter-input{flex:1;padding:0.75rem 1rem;font-size:1rem;font-family:var(--ctt-font-body);color:#1B2A4A;background:#FFFFFF;border:2px solid rgba(255,255,255,0.35);border-radius:var(--ctt-radius-sm);outline:none;transition:border-color 0.15s,box-shadow 0.15s;-webkit-appearance:none;appearance:none;}body.dark .jurisdiction-filter-input{color:#E2E8F0;background:#0F1E2E;border-color:rgba(255,255,255,0.20);}.jurisdiction-filter-input:focus{border-color:#FFFFFF;box-shadow:0 0 0 3px rgba(255,255,255,0.15);}body.dark .jurisdiction-filter-input:focus{border-color:#3B82F6;box-shadow:0 0 0 3px rgba(59,130,246,0.25);}.jurisdiction-filter-input::placeholder{color:#94A3B8;}.jurisdiction-filter-clear{padding:0.75rem 1rem;font-size:0.82rem;font-weight:600;font-family:var(--ctt-font-body);color:#FFFFFF;background:rgba(255,255,255,0.12);border:1px solid rgba(255,255,255,0.25);border-radius:var(--ctt-radius-sm);cursor:pointer;white-space:nowrap;transition:background 0.15s,color 0.15s;line-height:1;}.jurisdiction-filter-clear:hover{background:rgba(255,255,255,0.20);color:#FFFFFF;}.jurisdiction-filter-hint{font-size:0.78rem;color:rgba(255,255,255,0.45);margin-top:0.45rem;line-height:1.4;}.jurisdiction-empty-state{font-size:0.9rem;color:rgba(255,255,255,0.50);padding:0.85rem 0;font-style:italic;}.is-filtered-hidden{display:none !important;}.filter-results-panel{margin-top:0.75rem;border:1px solid var(--ctt-border);border-radius:var(--ctt-radius-md);background:var(--ctt-surface);box-shadow:var(--ctt-shadow-md);max-height:340px;overflow-y:auto;max-width:540px;}.filter-results-count{font-size:0.72rem;font-weight:600;color:var(--ctt-text-muted);text-transform:uppercase;letter-spacing:0.06em;padding:0.6rem 1rem 0.35rem;border-bottom:1px solid var(--ctt-border);}.filter-results-list{list-style:none;padding:0.25rem 0;margin:0;}.filter-results-item{display:flex;align-items:center;justify-content:space-between;padding:0.5rem 1rem;gap:0.75rem;transition:background 0.1s;}.filter-results-item:hover{background:var(--ctt-primary-50);}.filter-results-name{font-size:0.9rem;font-weight:500;color:var(--ctt-gray-800);}.filter-results-type{font-size:0.72rem;color:var(--ctt-text-muted);background:var(--ctt-gray-100);border:1px solid var(--ctt-gray-200);padding:0.15rem 0.5rem;border-radius:20px;white-space:nowrap;flex-shrink:0;}.filter-results-empty{padding:0.85rem 1rem;font-size:0.875rem;color:var(--ctt-text-muted);font-style:italic;}.filter-results-link{display:flex;align-items:center;justify-content:space-between;width:100%;gap:0.75rem;text-decoration:none;color:inherit;}.filter-results-link:hover{color:inherit;}.filter-results-link .filter-results-name{color:var(--ctt-primary);}.filter-results-type--live{background:var(--ctt-success-light);border-color:var(--ctt-success);color:var(--ctt-success);}.jurisdiction-browse-list li a{font-weight:600;position:relative;padding-left:0.9rem;}.jurisdiction-browse-list li a::before{content:'';position:absolute;left:0;top:50%;transform:translateY(-50%);width:6px;height:6px;background:var(--ctt-success);border-radius:50%;}@media (max-width:768px){h1,.page-hero h1,.home-hero h1{font-size:1.6rem;}h2,.state-tax-context h2,.faq h2{font-size:1.2rem;}.site-header-inner{height:48px;}.site-nav-list{gap:1rem;}.site-nav-link{font-size:0.8rem;}.tool-card-group{grid-template-columns:1fr;}.state-grid{grid-template-columns:repeat(auto-fill,minmax(180px,1fr));}.jurisdiction-browse-list{grid-template-columns:repeat(auto-fill,minmax(160px,1fr));}.site-footer-top{flex-direction:column;gap:1.25rem;}}@media (max-width:480px){.container{padding:0 1rem;}.breadcrumb-list{padding:0 1rem;}.site-header-inner{padding:0 1rem;}.site-footer-inner{padding:1.75rem 1rem 1.5rem;}.jurisdiction-browse-list{grid-template-columns:1fr 1fr;}}.ctt-btn{display:inline-flex;align-items:center;padding:0.65rem 1.35rem;background:var(--ctt-primary);color:#fff;border-radius:var(--ctt-radius-sm);font-size:0.9rem;font-weight:600;text-decoration:none;transition:background 0.15s,box-shadow 0.15s;box-shadow:var(--ctt-shadow-sm);border:1.5px solid transparent;line-height:1.4;}.ctt-btn:hover{background:var(--ctt-primary-dark);color:#fff;text-decoration:none;box-shadow:var(--ctt-shadow-md);}.ctt-btn--outline{background:transparent;color:var(--ctt-primary);border-color:var(--ctt-primary);box-shadow:none;}.ctt-btn--outline:hover{background:var(--ctt-primary-50);color:var(--ctt-primary-dark);border-color:var(--ctt-primary-dark);box-shadow:none;}.home-hero-stats{display:flex;flex-wrap:wrap;gap:0.4rem 1.25rem;margin-bottom:0;align-items:center;}.home-hero-stat{font-size:0.875rem;color:var(--ctt-gray-600);}.home-hero-stat strong{color:var(--ctt-primary);font-weight:700;}.home-hero-cta{display:flex;flex-wrap:wrap;gap:0.75rem;margin-top:1.5rem;margin-bottom:1.25rem;}.page-header{background:linear-gradient(160deg,var(--ctt-band) 0%,color-mix(in srgb,var(--ctt-band) 78%,#000) 100%);padding:2.5rem 0 2rem;border-bottom:4px solid var(--ctt-accent);}body.dark .page-header{background:linear-gradient(160deg,var(--ctt-band) 0%,color-mix(in srgb,var(--ctt-band) 78%,#000) 100%);}.page-header h1{font-size:2rem;font-weight:700;color:#FFFFFF;margin-bottom:0.5rem;}.page-header-desc{font-size:1.05rem;color:rgba(255,255,255,0.70);max-width:720px;line-height:1.65;margin-bottom:0;}.content-section{padding:2rem 0 3rem;}.content-block{margin-bottom:2rem;}.content-block:last-child{margin-bottom:0;}.content-block h2{font-size:1.35rem;color:var(--ctt-gray-900);margin-bottom:0.75rem;padding-bottom:0.4rem;border-bottom:2px solid var(--ctt-primary-50);}.content-block p{color:var(--ctt-gray-700);line-height:1.7;}.feature-list{list-style:none;padding:0;margin:0.75rem 0;}.feature-list li{padding:0.5rem 0 0.5rem 1.5rem;position:relative;color:var(--ctt-gray-700);line-height:1.6;}.feature-list li::before{content:'';position:absolute;left:0;top:0.85rem;width:8px;height:8px;border-radius:50%;background:var(--ctt-accent);}.feature-list li + li{border-top:1px solid var(--ctt-gray-100);}.direct-answer{background:var(--ctt-primary-50);border-left:4px solid var(--ctt-primary);padding:1.25rem 1.5rem;margin-bottom:1.5rem;border-radius:0 var(--ctt-radius-sm) var(--ctt-radius-sm) 0;font-size:1.05rem;line-height:1.65;color:var(--ctt-gray-800);}.direct-answer-label{display:block;font-size:0.7rem;font-weight:700;text-transform:uppercase;letter-spacing:0.08em;color:var(--ctt-primary);margin-bottom:0.35rem;}.key-takeaways-list{list-style:none;padding:0;margin:0;}.key-takeaways-list li{padding:0.5rem 0 0.5rem 1.75rem;position:relative;font-size:0.95rem;line-height:1.5;color:var(--ctt-gray-800);}.key-takeaways-list li::before{content:'\2713';position:absolute;left:0;color:var(--ctt-accent);font-weight:700;}.quick-facts-table{width:100%;border-collapse:collapse;margin:1rem 0;font-size:0.92rem;}.quick-facts-table th{text-align:left;padding:0.6rem 0.75rem;background:var(--ctt-gray-50);color:var(--ctt-gray-600);font-weight:600;font-size:0.8rem;text-transform:uppercase;letter-spacing:0.04em;border-bottom:2px solid var(--ctt-border);}.quick-facts-table td{padding:0.6rem 0.75rem;border-bottom:1px solid var(--ctt-gray-100);color:var(--ctt-gray-800);}.quick-facts-table tr:last-child td{border-bottom:none;}.real-world-scenario{background:var(--ctt-gray-50);border:1px solid var(--ctt-border);border-radius:var(--ctt-radius-md);padding:1.5rem;margin:1.5rem 0;}.real-world-scenario h3{font-size:1rem;color:var(--ctt-gray-800);margin-bottom:0.75rem;}.limitations-list{list-style:none;padding:0;}.limitations-list li{padding:0.4rem 0 0.4rem 1.5rem;position:relative;color:var(--ctt-gray-700);line-height:1.6;}.limitations-list li::before{content:'\26A0';position:absolute;left:0;font-size:0.85rem;}.next-steps{background:var(--ctt-primary-50);border-radius:var(--ctt-radius-md);padding:1.5rem;margin:1.5rem 0;}.next-steps h2{border-bottom:none;margin-bottom:0.75rem;}.attribution{margin-top:2rem;padding-top:1.5rem;border-top:1px solid var(--ctt-border);font-size:0.88rem;color:var(--ctt-gray-600);line-height:1.6;}.attribution strong{color:var(--ctt-gray-800);}.person-card{display:flex;gap:1.25rem;align-items:flex-start;margin-bottom:1.75rem;}.person-card-img{width:72px;height:72px;border-radius:50%;object-fit:cover;flex-shrink:0;border:2px solid var(--ctt-border);}.person-card-body{flex:1;min-width:0;}.person-card-body p{margin:0;}.person-card-name{font-size:1rem;font-weight:700;color:var(--ctt-gray-900);margin-bottom:0.15rem;}.person-card-role{font-size:0.78rem;font-weight:600;color:var(--ctt-text-muted);text-transform:uppercase;letter-spacing:0.04em;margin-bottom:0.5rem;}.person-card-role a{color:var(--ctt-primary);font-weight:700;text-decoration:underline;text-underline-offset:3px;text-decoration-thickness:1.5px;}.person-card-role a:hover{color:var(--ctt-primary-dark);text-decoration-thickness:2px;}body.dark .person-card-role a{color:#93C5FD;}body.dark .person-card-role a:hover{color:#DBEAFE;}.page-header .person-card-name{color:#FFFFFF;}.page-header .person-card-role{color:rgba(255,255,255,0.78);}.page-header .person-card-role a{color:#BFDBFE;font-weight:700;text-decoration:underline;text-underline-offset:3px;text-decoration-thickness:1.5px;}.page-header .person-card-role a:hover{color:#FFFFFF;text-decoration-thickness:2px;}body.dark .page-header .person-card-role a{color:#93C5FD;}body.dark .page-header .person-card-role a:hover{color:#FFFFFF;}.attribution-byline{display:flex;align-items:center;gap:0.6rem;margin-bottom:0.35rem;}.attribution-img{width:32px;height:32px;border-radius:50%;object-fit:cover;flex-shrink:0;border:1.5px solid var(--ctt-border);}.jurisdiction-cluster-label{font-size:0.72rem;font-weight:700;text-transform:uppercase;letter-spacing:0.07em;color:var(--ctt-gray-500);margin:1.25rem 0 0.5rem;padding-bottom:0.4rem;border-bottom:1px solid var(--ctt-border);}.jurisdiction-cluster-label:first-of-type{margin-top:0.85rem;}header.hdr{position:sticky;top:0;z-index:1000;background:color-mix(in srgb,var(--band) 92%,transparent);backdrop-filter:saturate(160%) blur(12px);-webkit-backdrop-filter:saturate(160%) blur(12px);border-bottom:1px solid var(--band-hair)}.hdr .brand .b-main{color:var(--band-ink)}.hdr .brand .b-sub{color:var(--band-dim)}.hdr .nav a.navlink{color:var(--band-dim)}.hdr .nav a.navlink:hover{color:var(--band-ink);background:rgba(255,255,255,.08)}.hdr .theme-toggle{background:rgba(255,255,255,.07);border-color:var(--band-hair);color:var(--band-ink)}.hdr .theme-toggle:hover{border-color:var(--band-ink)}.hdr .hamb{background:rgba(255,255,255,.07);border-color:var(--band-hair);color:var(--band-ink)}.hdr-in{display:flex;align-items:center;gap:18px;height:64px}.brand{display:flex;align-items:center;gap:11px;font-weight:800;letter-spacing:-.01em;text-decoration:none}.brand:hover{text-decoration:none}.brand .logo{width:34px;height:34px;border-radius:9px;background:linear-gradient(135deg,var(--accent),var(--accent-2));display:grid;place-items:center;flex:none;box-shadow:0 4px 14px color-mix(in srgb,var(--accent) 40%,transparent)}.brand .logo svg{width:20px;height:20px}.brand .b-main{font-size:1.02rem}.brand .b-sub{display:block;font-size:.66rem;font-weight:600;letter-spacing:.04em;font-family:'Fira Code',monospace}.nav{margin-left:auto;display:flex;align-items:center;gap:6px}.nav a.navlink{font-weight:600;font-size:.9rem;padding:8px 12px;border-radius:8px;text-decoration:none}.theme-toggle{display:inline-flex;align-items:center;gap:8px;cursor:pointer;background:var(--card);border:1px solid var(--hair);color:var(--ink);padding:8px 12px;border-radius:10px;font-weight:600;font-size:.84rem;font-family:'Fira Code',monospace}.theme-toggle svg{width:16px;height:16px}.theme-toggle .moon{display:none}body.dark .theme-toggle .sun{display:none}body.dark .theme-toggle .moon{display:inline}.hamb{display:none;margin-left:auto;background:var(--card);border:1px solid var(--hair);color:var(--ink);border-radius:9px;padding:9px;cursor:pointer}.hamb svg{width:20px;height:20px;display:block}.mobile-nav{display:none;flex-direction:column;gap:2px;background:var(--band);border-bottom:1px solid var(--band-hair);padding:8px 24px 14px}.mobile-nav .m-link{display:flex;align-items:center;gap:10px;color:var(--band-ink);font-weight:600;font-size:1rem;padding:11px 10px;min-height:44px;border-radius:9px;background:none;border:none;width:100%;text-align:left;cursor:pointer;font-family:inherit;text-decoration:none}.mobile-nav .m-link:hover{background:rgba(255,255,255,.08)}.mobile-nav .m-theme{margin-top:6px;border-top:1px solid var(--band-hair);color:var(--band-dim);font-family:'Fira Code',monospace;font-size:.92rem}.mobile-nav .m-theme svg{width:18px;height:18px;flex:none}.mobile-nav .m-theme .moon{display:none}body.dark .mobile-nav .m-theme .sun{display:none}body.dark .mobile-nav .m-theme .moon{display:inline}.tagline{background:var(--band);border-bottom:1px solid var(--band-hair);font-size:.8rem;color:var(--band-dim);text-align:center;padding:9px 16px;font-family:'Fira Code',monospace}.tagline strong{color:var(--band-ink);font-weight:600}footer.ftr{background:var(--band);border-top:1px solid var(--band-hair);padding:54px 0 30px;color:var(--band-dim)}footer.ftr .brand .b-main{color:var(--band-ink)}footer.ftr .brand .b-sub{color:var(--band-dim)}footer.ftr p{color:var(--band-dim)}footer.ftr h4{color:var(--band-ink)}footer.ftr a{color:var(--band-dim)}footer.ftr a:hover{color:var(--band-ink)}.ftr-grid{display:grid;grid-template-columns:1.5fr 1fr 1fr 1fr 1fr;gap:32px}.ftr-brand .brand{margin-bottom:14px}.ftr-brand p{font-size:.9rem;max-width:38ch}.ftr-col h4{font-family:'Fira Code',monospace;font-size:.74rem;letter-spacing:.08em;text-transform:uppercase;margin-bottom:14px}.ftr-col a{display:block;font-size:.92rem;font-weight:500;padding:5px 0}.ftr-bottom{margin-top:38px;padding-top:22px;border-top:1px solid var(--band-hair);display:flex;flex-wrap:wrap;gap:12px;justify-content:space-between;font-size:.82rem}.ftr-bottom .op strong{color:var(--band-ink);font-weight:600}footer.footer{background:var(--band);border-top:1px solid var(--band-hair);padding:54px 0 30px;color:var(--band-dim);transition:background .3s}.footer-inner{display:grid;grid-template-columns:1.5fr 1fr 1fr 1fr 1fr;gap:36px;padding-bottom:0;border-bottom:none}.footer-brand{max-width:360px}.footer-brand strong{display:block;font-size:1.02rem;font-weight:800;color:var(--band-ink);margin-bottom:8px}.footer-brand p{font-size:.9rem;color:var(--band-dim);line-height:1.6;margin:0}@media(max-width:920px){.footer-inner{grid-template-columns:1fr 1fr 1fr}}@media(max-width:560px){.footer-inner{grid-template-columns:1fr 1fr}}.footer-col h5{font-family:'Fira Code',monospace;font-size:.74rem;font-weight:700;letter-spacing:.08em;text-transform:uppercase;color:var(--band-dim);margin-bottom:12px}.footer-col a{display:block;font-size:.92rem;color:var(--band-dim);margin-bottom:6px;text-decoration:none;font-weight:500}.footer-col a:hover{color:var(--band-ink);text-decoration:none}.footer-bottom{margin-top:38px;padding-top:22px;border-top:1px solid var(--band-hair);text-align:center;font-size:.82rem;color:var(--band-dim)}body.dark .faq-question:hover{background:#1A2D40;}body.dark .breadcrumb{background:#0A1628;border-color:#1E3A5A;}@media(max-width:920px){.ftr-grid{grid-template-columns:1fr 1fr}}@media(max-width:720px){.nav{display:none}.hamb{display:inline-flex;align-items:center;justify-content:center}.mobile-nav.open{display:flex}}@media(max-width:560px){.ftr-grid{grid-template-columns:1fr 1fr}}html,body{overflow-x:hidden;overflow-x:clip;max-width:100%;}@media (max-width:520px){.source-item a,.sources-note a,.attribution a,.table-note a{overflow-wrap:anywhere;word-break:break-word;}}.table-wrap{display:block;overflow-x:auto;-webkit-overflow-scrolling:touch;max-width:100%;border-radius:var(--ctt-radius-md);border:1px solid var(--ctt-border);background:var(--ctt-surface);margin:1rem 0;}.table-wrap > .sales-tax-table,.table-wrap > .quick-facts-table{margin:0;border:none;border-radius:0;box-shadow:none;}@media (max-width:720px){.sales-tax-table,.quick-facts-table,.calc-breakdown{display:block;overflow-x:auto;-webkit-overflow-scrolling:touch;max-width:100%;}.sales-tax-table thead th,.sales-tax-table tbody td,.quick-facts-table th,.quick-facts-table td{padding:0.55rem 0.7rem;white-space:nowrap;}.sales-tax-table tbody td:first-child,.sales-tax-table thead th:first-child,.quick-facts-table tbody td:first-child,.quick-facts-table thead th:first-child{white-space:normal;min-width:9rem;}.table-note{font-size:0.78rem;line-height:1.5;}}@media (max-width:480px){.sales-tax-table,.quick-facts-table{font-size:0.82rem;}.sales-tax-table thead th{font-size:0.72rem;padding:0.5rem 0.6rem;}.sales-tax-table tbody td,.quick-facts-table td{padding:0.5rem 0.6rem;}}@media (max-width:480px){.tool-card-group,.explainer-list,.state-grid{grid-template-columns:1fr;}.jurisdiction-browse-list{grid-template-columns:1fr;}.person-card{flex-direction:column;gap:0.75rem;align-items:flex-start;}.person-card-img{width:56px;height:56px;}.home-hero-cta .ctt-btn{flex:1 1 100%;justify-content:center;}.wrap{padding:0 16px;}.container{padding:0 16px;}.site-header-inner{padding:0 16px;}.site-footer-inner{padding:1.75rem 16px 1.5rem;}.breadcrumb-list{padding:0 16px;}.page-hero h1,.page-header h1{font-size:1.5rem;}.page-intro,.page-header-desc{font-size:0.95rem;}}@media (max-width:720px){.filter-results-panel{max-width:100%;}.jurisdiction-filter-wrap{max-width:100%;}.jurisdiction-filter-controls{flex-wrap:wrap;}.jurisdiction-filter-clear{width:100%;}}img,svg,video,iframe{max-width:100%;height:auto;}pre,code{max-width:100%;overflow-x:auto;}@media (max-width:640px){.section > .wrap > div[style*="grid-template-columns:repeat(4"],.section > .wrap > div[style*="grid-template-columns:repeat(4"]{grid-template-columns:repeat(2,1fr) !important;}.section > .wrap > div[style*="grid-template-columns:repeat(4"] > div,.section > .wrap > div[style*="grid-template-columns:repeat(4"] > div{border-right:none !important;border-bottom:1px solid var(--border,var(--ctt-border)) !important;}.section > .wrap > div[style*="grid-template-columns:repeat(4"] > div:nth-child(odd),.section > .wrap > div[style*="grid-template-columns:repeat(4"] > div:nth-child(odd){border-right:1px solid var(--border,var(--ctt-border)) !important;}.section > .wrap > div[style*="grid-template-columns:repeat(4"] > div:nth-last-child(-n+2),.section > .wrap > div[style*="grid-template-columns:repeat(4"] > div:nth-last-child(-n+2){border-bottom:none !important;}}@media (max-width:420px){.section > .wrap > div[style*="grid-template-columns:repeat(4"],.section > .wrap > div[style*="grid-template-columns:repeat(4"]{grid-template-columns:1fr !important;}.section > .wrap > div[style*="grid-template-columns:repeat(4"] > div,.section > .wrap > div[style*="grid-template-columns:repeat(4"] > div{border-right:none !important;}.section > .wrap > div[style*="grid-template-columns:repeat(4"] > div:nth-child(odd),.section > .wrap > div[style*="grid-template-columns:repeat(4"] > div:nth-child(odd){border-right:none !important;}}.guide-body{--hdr-h:70px;max-width:1060px;margin:0 auto;padding:0 1.25rem;display:grid;grid-template-columns:minmax(0,1fr) 240px;gap:2.5rem;align-items:start;}.guide-body .article-body{min-width:0;grid-column:1;grid-row:1;}.guide-body .toc-sidebar{grid-column:2;grid-row:1;position:sticky;top:calc(var(--hdr-h) + 1.5rem);align-self:start;}.article-body .direct-answer{margin-bottom:2rem;}.article-body .key-takeaways{background:var(--ctt-bg-alt);border:1px solid var(--ctt-border);border-radius:var(--ctt-radius-md);padding:1.25rem 1.5rem;margin-bottom:2rem;}.toc-card{background:var(--ctt-surface);border:1px solid var(--ctt-border);border-radius:var(--ctt-radius-md);padding:1rem 1.15rem;box-shadow:var(--ctt-shadow-sm);}.toc-card > summary{list-style:none;cursor:pointer;display:flex;align-items:center;justify-content:space-between;font-family:var(--ctt-font-mono);font-size:0.65rem;letter-spacing:0.12em;text-transform:uppercase;color:var(--ctt-text-muted);margin:0;}.toc-card > summary::-webkit-details-marker{display:none;}.toc-card > summary::marker{content:"";}.toc-card > summary::after{content:"\25BE";font-size:0.7rem;color:var(--ctt-text-muted);margin-left:0.5rem;}.toc-card[open] > summary::after{content:"\25B4";}.toc-card[open] > ul{margin-top:0.7rem;}.toc-card ul{list-style:none;padding:0;margin:0;}.toc-card li{margin-bottom:0.4rem;font-size:0.82rem;line-height:1.4;}.toc-card li a{color:var(--ctt-text-muted);text-decoration:none;transition:color 0.15s;}.toc-card li a:hover{color:var(--ctt-primary);}body.dark .toc-card li a{color:var(--ctt-text-muted);}body.dark .toc-card li a:hover{color:var(--ctt-primary);}.guide-body .direct-answer,.guide-body .key-takeaways,.guide-body .content-block,.guide-body .faq{scroll-margin-top:calc(var(--hdr-h) + 1.5rem);}@media (max-width:900px){.guide-body{display:block;padding:0 1rem;}.guide-body .article-body{grid-column:auto;grid-row:auto;}.guide-body .toc-sidebar{grid-column:auto;grid-row:auto;position:sticky;top:var(--hdr-h);z-index:60;margin:0 0 1.5rem;}.toc-card{box-shadow:var(--ctt-shadow-lg);}.toc-card > summary{font-size:0.7rem;}.toc-card[open] > ul{max-height:60vh;overflow:auto;}.guide-body .direct-answer,.guide-body .key-takeaways,.guide-body .content-block,.guide-body .faq{scroll-margin-top:calc(var(--hdr-h) + 60px);}}@media (max-width:640px){.guide-body{--hdr-h:76px;}}.page-toc{position:sticky;top:70px;z-index:60;max-width:1060px;margin:0 auto 1.5rem;padding:0 1.25rem;}.page-toc .toc-card{box-shadow:var(--ctt-shadow-lg);}.page-toc .toc-card > summary{font-size:0.65rem;}.page-toc .toc-card[open] > ul{max-height:60vh;overflow:auto;}.toc-anchor{scroll-margin-top:128px;}@media (max-width:640px){.page-toc{top:76px;padding:0 1rem;}.toc-anchor{scroll-margin-top:130px;}}