New CereTax SmartResearch. AI tax research. Cited answers. SmartResearch. Cited answers. SmartResearch. Learn more
New CereTax SmartResearch. AI tax research. Cited answers. SmartResearch. Cited answers. SmartResearch. Learn more
AI Tax research for sales & use Tax
Ask whether a product or service is taxable in a jurisdiction, under which tax, at what rate, and as of which date. Every answer starts from CereTax researchers' determinations, cites the primary law, and tells you when the sources do not support one.
Companies that run on CereTax
How it works
SmartResearch answers in the order a tax professional works: the question, the determination, then the law.
01 · Ask in plain English
Set an as-of date and the answer reflects the law in force on that date. CereTax keeps each version of the primary law it holds, so last year's question gets last year's law.
02 · Start from the determination
SmartResearch gives its models two sources: the determination CereTax researchers wrote and the primary law CereTax holds word for word. The models never search the open web.
03 · Read the law behind it
Several frontier models from different labs must agree on a cited answer, and a separate check tests that answer against the same sources. Open any citation to read the statute text itself.
04 · Know where the sources stop
A tax engine set up from a wrong answer charges the wrong tax on every transaction until someone notices. So when the sources stop, SmartResearch leaves the question open and points you to people who can answer it.
Is a bundled streaming and data plan taxable in Pennsylvania?
The determinations and primary law CereTax holds do not support an answer to this question as of this date. SmartResearch has not guessed.
Before you trust an answer
Six questions worth asking before your team acts on an AI answer, and where SmartResearch stands on each.
The determinations CereTax researchers wrote and the primary law CereTax holds word for word. The models never search the open web.
Every answer cites the primary law it rests on, held verbatim, so you can read the source text before you act.
CereTax keeps each version of the primary law it holds, and the answer shows the effective date of the rule it cites.
Frontier models from different labs must agree on a cited answer, and a separate check tests that answer against the same sources.
When the sources do not support an answer, SmartResearch tells you, and you can take the question to CereTax's tax team.
Research, the calculation engine, and SmartExempt share one set of researcher-authored content and one record behind every answer.
CereTax SmartResearch
Answers, rates, nexus rules, and daily change alerts draw on hundreds of thousands of law documents, versions of primary law, and researcher-authored determinations.
Ask a taxability question and get a cited answer.
Taxable as a data processing service, subject to a statutory 20% exemption, so tax is due on 80% of the sales price [1] [4].
Build a taxability matrix across products and jurisdictions, and export it.
| Product | TX | NY | PA | WA |
|---|---|---|---|---|
| SaaS | Partial | Taxable | Taxable | Taxable |
| Software download | Taxable | Taxable | Taxable | Taxable |
| Training | Exempt | Exempt | Exempt | Exempt |
See economic nexus rules by state, with the law cited.
Look up rates from the engine that calculates the tax, down to the rooftop.
Download tax rate files in the coverage and format you pick, with sales and use rates in separate columns.
Get daily briefings on legislative, court, and agency changes, set to what you follow.
Read the forms and primary law text behind every citation.
Questions
Here are the questions we hear most from businesses like yours.
Two: determinations written by CereTax researchers and the primary law CereTax holds word for word, together hundreds of thousands of law documents, versions of primary law, and researcher-authored determinations. The models never search the open web. The calculation engine and SmartExempt draw on the same researcher-authored content.
CereTax keeps each version of the primary law it holds. Ask what applied as of a date, and the answer reflects the law in force on that date and shows the effective date of the rule it cites.
SmartResearch answers tax questions by jurisdiction. When the sources do not support an answer for a jurisdiction, SmartResearch tells you. To see coverage for the states where you do business, get a demo.
Each answer starts from a determination CereTax researchers wrote. Several frontier models from different labs must agree on a cited answer, and a separate check tests that answer against the same sources. You can read the cited law yourself, and when the sources do not support an answer, SmartResearch tells you.
Several frontier models from different labs. They work only from the determination CereTax researchers wrote and the primary law CereTax holds word for word, and they never search the open web. The models must agree on a cited answer, and a separate check tests that answer against the same sources.
Corporate tax teams who need to answer taxability questions and show the law behind each answer, and the accounting firms and tax practitioners who advise them.
SmartResearch is generally available as of November 5, 2026. Get a demo and the CereTax team will walk you through it and set up access. Current CereTax customers can also ask their customer success contact.
See how SmartResearch answers the questions your team asks.
Sales tax automation for complex, high-volume transactions.
Complex tax. Calculated correctly.
