Evidence row 123618

What was observed

{
  "endpoints": [
    [
      "x402",
      "https://usaref.dev/v1/vat/determine"
    ]
  ],
  "name": "Usaref - N America reference",
  "owner_address": "0x1f0409ccd20a2fb497d4decef4e17e9d0688fea6",
  "raw": {
    "accepts": [
      {
        "amount": "50000",
        "asset": "0x833589fCD6eDb6E08f4c7C32D4f71b54bdA02913",
        "extra": {
          "name": "USD Coin",
          "version": "2"
        },
        "maxTimeoutSeconds": 300,
        "network": "eip155:8453",
        "payTo": "0x1F0409ccD20A2fb497d4DeCeF4E17e9d0688FeA6",
        "scheme": "exact"
      }
    ],
    "description": "Cross-border VAT treatment for a digital-services sale: place of supply, who accounts, rate basis, registration trigger — the applied rule cited to the statute (EU, UK & South Africa; defined supply pairs)",
    "extensions": {
      "bazaar": {
        "info": {
          "input": {
            "body": {
              "buyer_country": "de",
              "buyer_type": "unknown",
              "seller_country": "us"
            },
            "bodyType": "json",
            "method": "POST",
            "type": "http"
          },
          "output": {
            "type": "json"
          }
        },
        "schema": {
          "$schema": "https://json-schema.org/draft/2020-12/schema",
          "properties": {
            "input": {
              "additionalProperties": false,
              "properties": {
                "body": {
                  "properties": {
                    "buyer_country": {
                      "description": "Buyer's country, ISO 3166-1 alpha-2",
                      "type": "string"
                    },
                    "buyer_type": {
                      "description": "unknown (default) = buyer identified only by wallet address — treated as B2C under default rules and explicitly flagged in the response",
                      "enum": [
                        "B2B",
                        "B2C",
                        "unknown"
                      ],
                      "type": "string"
                    },
                    "receipt": {
                      "description": "Optional. true adds an Ed25519 answer receipt on a paid 200, included in this price. Not a certified extract.",
                      "type": "boolean"
                    },
                    "seller_country": {
                      "description": "Seller's country, ISO 3166-1 alpha-2 (EL accepted for Greece, UK for United Kingdom)",
                      "type": "string"
                    }
                  },
                  "required": [
                    "seller_country",
                    "buyer_country"
                  ],
                  "type": "object"
                },
                "bodyType": {
                  "enum": [
                    "json",
                    "form-data",
                    "text"
                  ],
                  "type": "string"
                },
                "method": {
                  "enum": [
                    "POST"
                  ],
                  "type": "string"
                },
                "type": {
                  "const": "http",
                  "type": "string"
                }
              },
              "required": [
                "type",
                "method",
                "bodyType",
                "body"
              ],
              "type": "object"
            },
            "output": {
              "properties": {
                "example": {
                  "properties": {
                    "buyer_identity_flag": {
                      "description": "Present when the buyer was unidentified: records the B2C-default assumption",
                      "type": "string"
                    },
                    "destination_liability": {
                      "description": "Present when a supplier-side treatment (e.g. SA zero-rating) coexists with a verified destination-country VAT obligation — carries the companion rule",
                      "type": "object"
                    },
                    "disclaimer": {
                      "type": "string"
                    },
                    "eservices_definition": {
                      "description": "What counts as an electronically-supplied service, with citation",
                      "type": "object"
                    },
                    "receipt": {
                      "description": "Only when receipt=true on a paid 200. kind answer_receipt. Verify at /certified/public-key.",
                      "type": "object"
                    },
                    "rule": {
                      "description": "The applied rule: place_of_supply, who_accounts_for_vat, rate_basis, registration_or_threshold, reporting, statutory citation, notes",
                      "type": "object"
                    },
                    "status": {
                      "description": "Paid responses always carry a matched rule — out-of-scope pairs are refused free (422) before payment",
                      "enum": [
                        "ok"
                      ],
                      "type": "string"
                    },
                    "vida_flag": {
                      "description": "Forthcoming EU ViDA changes affecting these rules (2027/2028/2030)",
                      "type": "string"
                    },
                    "workings": {
                      "description": "The classification reasoning that selected the rule",
                      "type": "array"
                    }
                  },
                  "required": [
                    "status",
                    "workings",
                    "disclaimer"
                  ],
                  "type": "object"
                },
                "type": {
                  "type": "string"
                }
              },
              "required": [
                "type"
              ],
              "type": "object"
            }
          },
          "required": [
            "input"
          ],
          "type": "object"
        }
      }
    },
    "lastUpdated": "2026-10-19T17:41:48.901Z",
    "quality": {
      "l30DaysTotalCalls": 2,
      "l30DaysUniquePayers": 2,
      "lastCalledAt": "2026-10-19T17:41:47.698Z"
    },
    "resource": "https://usaref.dev/v1/vat/determine",
    "serviceName": "Usaref - N America reference",
    "tags": [
      "vat",
      "tax",
      "cross-border",
      "x402-sellers"
    ],
    "type": "http",
    "x402Version": 2
  },
  "source": "x402_bazaar",
  "summary": "Cross-border VAT treatment for a digital-services sale: place of supply, who accounts, rate basis, registration trigger — the applied rule cited to the statute (EU, UK & South Africa; defined supply pairs)"
}

What the leaf hashes

{"body":"0ede62e705f051d0ffea7e71cb084f5164c252d0fc2b4dbc9eac7979ddc1d3f4","id":123618,"kind":"listing","method":"baseline/1","observed_us":1793025623387429,"prev":null,"subject":"x402_bazaar:https://usaref.dev/v1/vat/determine","subject_kind":"source_record"}

Proof

Fold these into the leaf in order, hashing each sorted pair with keccak256, to reach the root of 2026-10-26 (296695 rows).

1. 0x65fe49f8ad4872e5d140d942aa1f74bd4cdab778d6660b95d0ed6eb0850053bd
2. 0x718ffab3c4f28f807bec41f15ea5e464b171655aef23eb9ed8bc94b163061023
3. 0x98c82d566c9b1ac4d32f424d99e574ec588f909abab6b7bd16a8859d399bcb79
4. 0x267a80262429de92223759ba4826e5db212bb90c679ec477820949a618298460
5. 0xdd415c56505d84a7a439c0139890bcc49b4af0b7b1825cdcfb823fcbc9813ef1
6. 0xcbc1fb999bc80011e794000a1545c22c9edae3726d2ded46415c0aefdefbd004
7. 0x0bf113b3e9d359200649f07d935c93eec1e0b09ad9a70217ce94c953e08da761
8. 0x2499ac2b39770c54524b546802aa1f271f1c2c3e00f6ad639ed024d14fa74a1a
9. 0xaefd42c44fc9de8b508dbc7ce1a1219a2819ec0fb2f590559df61ac4681d5d28
10. 0x17b7b18fdb5634f7375f480081f04da08fa690f97e6123e0cec534ab5ca72dd5
11. 0x97befbe0402dae50d99027054f0d354513b22fda782f887ba0d9fae94219c296
12. 0x611b1c1b68d04a71934006e383071a8f3836400d60beb86d81dd038bc102029f
13. 0x13f4b94ecf613d585c952b5363dad2b247a55371eb8e358bb89dc033e83128b1
14. 0x9a79c65e077cd9da9d436b3ade6f5ddc0d244510c4d5903ef2f02d81205f7666
15. 0xa2d436d488e3600b0e5c3e3ed9c9234cd52853c59830b786334fd0c4292d9f40
16. 0x47b89901b0f07938a6b9a66ddf35683903f79d756a7c7763665fd632758b08d0
17. 0x9a83be955a206deb65b995adfd92c58fa31c95fbbf926bd199d300e70b08b26d
18. 0x20704208aa6923d6b2450ef74ede87a6e0265d46447926038fe9506e9e154b2d
19. 0x9b9ce5b74b9bab5121612ef6b64920a8d453cbf311096a423eef9702747e868a

Day root

0xf43e8dcc3d451a4788b26be904c55e8c4c0fa75c9666796c51db38d37e2c0df8

Chained

0x702d5ac508f08b0d1accf36af25822d8e5660367494edd17a642fb61e158a57a

Published

On Arc Testnet, block 69251483: 0x495162f8936e19f0039918feebe6c307f327cd6bf8c37219620b1970041fa9ae