> ## Documentation Index > Fetch the complete documentation index at: https://apidocs.taxwire.com/llms.txt > Use this file to discover all available pages before exploring further. # List jurisdictions > One item per jurisdiction the account touches, country and state level: one with a registration (requested, in progress or complete), with tax collection set up, or with nexus activity. Each item carries the resolved nexus exposure (`nexus`) and the registration state (`registration`, null when the account has no registration there). Sorted by jurisdiction code, not paginated. `nexus_study` says where the account is on the road to a finished economic nexus study, so callers never have to infer it from the rows. To check whether Taxwire collects tax in a jurisdiction now, read `is_collecting` on its item. With no item, or `is_collecting` false, calculations return zero tax there. Don't infer it from `nexus.status`, `registration.status` or the collection dates. Lists the countries and US states your account touches, each with its nexus exposure and registration. A jurisdiction is listed once you have a registration there (requested, in progress or complete), tax collection set up there, or nexus activity there. A registration you have just requested shows up before you have any sales in that jurisdiction. * The response is the whole list, sorted by `code`: no paging, and `has_more` is always false. * A country's `code` is its ISO 3166 alpha-3 code (`ESP`, `SWE`). A US state's is `USA.S-` and its two-letter code (`USA.S-CA`). * `registration` is null when you have no registration in that jurisdiction. * Collection dates are in the jurisdiction's local time. * `nexus_study` tells you whether your economic nexus study has finished, so you don't have to infer it from the rows. ## Does Taxwire collect tax in a jurisdiction? Find the item for that `code` and read `is_collecting`. If there is no item, or `is_collecting` is false, [calculations](https://apidocs.taxwire.com/api-reference/calculations/create.md) return zero tax for that jurisdiction. When `is_collecting` is true, Taxwire collects that country's or state's tax. A line can still come to zero tax, for example an exempt product or customer. Local taxes registered separately, such as Colorado home-rule cities, aren't covered by the state's item. Don't work it out from `nexus.status`, `registration.status` or the collection dates: * A registration can be `COMPLETE` before collection starts. * `nexus.status` says whether you owe tax there, not whether Taxwire collects it. * Collection can stop and restart. `collection_start` is the earliest start, and `collection_end` stays null while a later period is still to come, so the dates alone can look like collection is on during a gap. ```json theme={null} { "object": "list", "url": "/jurisdictions", "has_more": false, "nexus_study": { "status": "COMPLETE", "completed_at": "2026-09-27T03:14:09Z" }, "data": [ { "code": "ESP", "name": "Spain", "type": "country", "is_collecting": true, "nexus": { "status": "REMITTING", "has_economic_nexus": false, "has_physical_nexus": false }, "registration": { "status": "COMPLETE", "origin": "NEW", "collection_start": "2026-11-01", "collection_end": null, "filing_cadences": ["QUARTERLY"] } }, { "code": "SWE", "name": "Sweden", "type": "country", "is_collecting": false, "nexus": { "status": "NOT_EXPOSED", "has_economic_nexus": false, "has_physical_nexus": false }, "registration": { "status": "SUBMITTED", "origin": "NEW", "collection_start": null, "collection_end": null, "filing_cadences": [] } } ] } ``` Here Taxwire collects tax in Spain. Sweden is listed because a registration was requested there, but calculations return zero tax there until collection starts. ## OpenAPI ````yaml GET /jurisdictions openapi: 3.1.0 info: title: Taxwire Public API version: 0.1.0 servers: [] security: [] paths: /jurisdictions: get: tags: - Jurisdictions & Returns summary: List Jurisdictions description: >- One item per jurisdiction the account touches, country and state level: one with a registration (requested, in progress or complete), with tax collection set up, or with nexus activity. Each item carries the resolved nexus exposure (`nexus`) and the registration state (`registration`, null when the account has no registration there). Sorted by jurisdiction code, not paginated. `nexus_study` says where the account is on the road to a finished economic nexus study, so callers never have to infer it from the rows. To check whether Taxwire collects tax in a jurisdiction now, read `is_collecting` on its item. With no item, or `is_collecting` false, calculations return zero tax there. Don't infer it from `nexus.status`, `registration.status` or the collection dates. operationId: list_jurisdictions_jurisdictions_get responses: '200': description: Successful Response content: application/json: schema: $ref: '#/components/schemas/JurisdictionsListResponse' '422': description: Validation Error - Invalid input data content: application/json: schema: $ref: '#/components/schemas/ErrorResponse' example: errors: - status: '422' code: validation_required_field title: Missing quantity detail: Please provide a value for the required quantity field source: pointer: /data/attributes/line_items/0/quantity '429': description: Rate limit exceeded. Try again later. content: application/json: schema: $ref: '#/components/schemas/ErrorResponse' example: errors: - status: '429' code: rate_limit_error title: Too Many Requests detail: Rate limit exceeded headers: Retry-After: schema: type: string description: Time in seconds until the rate limit resets X-RateLimit-Limit: schema: type: string description: The rate limit ceiling for the given request X-RateLimit-Remaining: schema: type: string description: The number of requests remaining in the time window '500': description: Internal Server Error content: application/json: schema: $ref: '#/components/schemas/ErrorResponse' example: errors: - status: '500' code: system_internal_error title: Internal Error detail: An unexpected error occurred. Our team has been notified. security: - APIKeyHeader: [] - HTTPBearer: [] components: schemas: JurisdictionsListResponse: properties: object: type: string title: Object default: list url: type: string title: Url default: /jurisdictions has_more: type: boolean title: Has More description: More results available examples: - true - false data: items: $ref: '#/components/schemas/Jurisdiction' type: array title: Data description: One item per jurisdiction the account touches, sorted by code. nexus_study: $ref: '#/components/schemas/NexusStudyBlock' description: Status of the economic nexus study for the account. type: object required: - has_more - nexus_study title: JurisdictionsListResponse description: List envelope for GET /jurisdictions. ErrorResponse: properties: errors: items: $ref: '#/components/schemas/Error' type: array title: Errors type: object required: - errors title: ErrorResponse description: Standardized JSON:API error response model. Jurisdiction: properties: code: type: string title: Code description: >- Canonical jurisdiction code (ltree path). Use this as the jurisdiction filter value on GET /returns. examples: - USA.S-CA name: type: string title: Name description: Human-readable jurisdiction name. examples: - California type: type: string enum: - country - state title: Type description: 'Jurisdiction level: country or state.' examples: - state is_collecting: type: boolean title: Is Collecting description: >- Whether Taxwire collects tax in this jurisdiction right now. When false, calculations return zero tax for this jurisdiction. When true, Taxwire collects its state or country level tax; a line can still come to zero tax (an exempt product or customer), and local taxes registered separately, such as Colorado home-rule cities, are not covered by this item. examples: - true nexus: $ref: '#/components/schemas/NexusBlock' description: Resolved nexus exposure for this jurisdiction. registration: anyOf: - $ref: '#/components/schemas/RegistrationBlock' - type: 'null' description: >- Registration state; null when the account has no registration in this jurisdiction. additionalProperties: false type: object required: - code - name - type - is_collecting - nexus title: Jurisdiction description: One jurisdiction the account touches. NexusStudyBlock: properties: status: type: string enum: - NOT_STARTED - CONNECTED - INGESTING - COMPLETE title: Status description: >- NOT_STARTED: no platform is connected yet. CONNECTED: a platform is linked but ingestion has not been switched on, or its credential has expired. INGESTING: transactions are being pulled and the study has not produced results yet. COMPLETE: the study has run and its results are on the `data` rows. examples: - COMPLETE completed_at: anyOf: - type: string format: date-time - type: 'null' title: Completed At description: >- When the finished study's results were applied to the rows. Null until the study completes, and null on a COMPLETE study whose rows were loaded without a calculation run. examples: - '2026-09-27T03:14:09Z' additionalProperties: false type: object required: - status title: NexusStudyBlock description: |- Where the account is on the road to a finished economic nexus study. Physical nexus is derived live from presence records and never waits on the study, so it is not part of this block; the per-jurisdiction rows carry it. Error: properties: status: type: string title: Status code: type: string title: Code title: type: string title: Title detail: type: string title: Detail source: anyOf: - $ref: '#/components/schemas/ErrorSource' - type: 'null' meta: anyOf: - additionalProperties: true type: object - type: 'null' title: Meta type: object required: - status - code - title - detail title: Error description: Individual JSON:API error object. NexusBlock: properties: status: $ref: '#/components/schemas/NexusStatusEnum' description: >- Resolved, registration-aware nexus status. One of NO_SALES_TAX, NOT_EXPOSED, EXPOSED, APPROACHING, CROSSED_THRESHOLD, REMITTING, PREVIOUSLY_REGISTERED. examples: - CROSSED_THRESHOLD has_physical_nexus: type: boolean title: Has Physical Nexus description: Whether the account has physical presence in this jurisdiction. default: false examples: - false has_economic_nexus: type: boolean title: Has Economic Nexus description: >- Whether the account has crossed the economic nexus threshold in this jurisdiction. default: false examples: - true physical_nexus_type: anyOf: - $ref: '#/components/schemas/PhysicalNexusType' - type: 'null' description: >- Type of physical presence: office, employees, warehouse, inventory, affiliate, or other. Null when the account has no physical nexus in this jurisdiction. examples: - warehouse physical_nexus_date: anyOf: - type: string format: date - type: 'null' title: Physical Nexus Date description: Date physical nexus began in this jurisdiction, if any. examples: - '2025-08-01' economic_sales_total: anyOf: - type: string - type: 'null' title: Economic Sales Total description: >- Total sales counted toward the economic threshold, measured over this jurisdiction's nexus lookback period (not lifetime or calendar-year sales). Expressed as an integer string in hundredths of the currency's major unit (cents for USD) — the same x100 scale for every currency, so `"100"` is 1.00 of the currency unit ($1.00 in USD). examples: - '51200000' economic_taxable_sales: anyOf: - type: string - type: 'null' title: Economic Taxable Sales description: >- Taxable portion of the sales counted toward the economic threshold, over the same lookback period. Expressed as an integer string in hundredths of the currency's major unit (cents for USD) — the same x100 scale for every currency, so `"100"` is 1.00 of the currency unit ($1.00 in USD). examples: - '49800000' economic_transactions_count: anyOf: - type: integer - type: 'null' title: Economic Transactions Count description: Transaction count toward the economic threshold. examples: - 1820 economic_threshold_percent: anyOf: - type: string - type: 'null' title: Economic Threshold Percent description: >- Progress toward the economic threshold, in percent, capped at 100 by the nexus engine — 100.00 means the threshold has been reached. For jurisdictions requiring both a sales and a transaction-count threshold, this is the lower (constraining) of the two. examples: - '49.87' economic_threshold_date: anyOf: - type: string format: date - type: 'null' title: Economic Threshold Date description: Date the economic threshold was crossed, if it has been. examples: - '2026-03-11' last_updated: anyOf: - type: string format: date-time - type: 'null' title: Last Updated description: When the nexus figures were last recomputed. examples: - '2026-06-01T09:12:00Z' additionalProperties: false type: object required: - status title: NexusBlock description: >- Resolved nexus picture for one jurisdiction. Only the registration-aware resolved status is exposed; internal override fields never leave the house. RegistrationBlock: properties: status: anyOf: - $ref: '#/components/schemas/PoliticalDivisionRegistrationStatus' - type: 'null' description: >- Registration status, progressing DRAFT → PREPARING → SUBMITTED → APPROVED_AWAITING_CREDENTIALS → VERIFICATION → COMPLETE. DECLINED means the jurisdiction rejected the submission; CLOSED means the registration has been closed. examples: - COMPLETE origin: anyOf: - $ref: '#/components/schemas/PoliticalDivisionRegistrationOrigin' - type: 'null' description: >- Whether Taxwire filed the registration (NEW), the account brought an existing one (EXISTING), or the license type of an existing registration was changed (LICENSE_CHANGE). examples: - NEW collection_start: anyOf: - type: string format: date - type: 'null' title: Collection Start description: >- First day of tax collection in this jurisdiction, in its local time. Null until collection is set up, which can be after the registration is COMPLETE. Use `is_collecting` to tell whether collection is on now: collection can stop and restart, and this is the earliest start. examples: - '2026-04-01' collection_end: anyOf: - type: string format: date - type: 'null' title: Collection End description: >- Day tax collection ended, in the jurisdiction's local time; null while collection is ongoing or set to restart. examples: - null filing_cadences: items: $ref: '#/components/schemas/FilingFormCadenceType' type: array title: Filing Cadences description: >- Filing cadences for the registered forms: MONTHLY, QUARTERLY, SEMI_ANNUAL, or ANNUAL. examples: - - QUARTERLY additionalProperties: false type: object title: RegistrationBlock description: >- Registration state for one jurisdiction. Shape is under active redesign (data model revision); keep all consumers going through build_jurisdiction_resource so columns can swap in one place. ErrorSource: properties: pointer: anyOf: - type: string - type: 'null' title: Pointer type: object title: ErrorSource description: Identifies the source of the error, e.g., via a JSON Pointer. NexusStatusEnum: type: string enum: - NO_SALES_TAX - NOT_EXPOSED - EXPOSED - APPROACHING - CROSSED_THRESHOLD - REMITTING - PREVIOUSLY_REGISTERED title: NexusStatusEnum description: Enumeration of possible nexus statuses. PhysicalNexusType: type: string enum: - office - employees - warehouse - inventory - affiliate - other title: PhysicalNexusType description: Enumeration of physical nexus types. PoliticalDivisionRegistrationStatus: type: string enum: - DRAFT - PREPARING - SUBMITTED - DECLINED - APPROVED_AWAITING_CREDENTIALS - VERIFICATION - COMPLETE - CLOSED title: PoliticalDivisionRegistrationStatus description: >- Status of a political division registration. The ordering reflects the setup progress workflow: a registration generally moves down this list, though valid transitions depend on the setup type (see ``PoliticalDivisionRegistrationOrigin``). PoliticalDivisionRegistrationOrigin: type: string enum: - EXISTING - NEW - LICENSE_CHANGE title: PoliticalDivisionRegistrationOrigin description: >- Setup type of a political division registration. Surfaced in the UI as "Setup Type". ``NEW`` and ``EXISTING`` map to "New Registration" and "Existing Registration"; ``LICENSE_CHANGE`` covers workflows such as changing an SST registration to a Standard registration or moving from an out-of-state seller license to an in-state license type. FilingFormCadenceType: type: string enum: - MONTHLY - QUARTERLY - SEMI_ANNUAL - ANNUAL title: FilingFormCadenceType description: Enum for filing form cadence types. securitySchemes: APIKeyHeader: type: apiKey in: header name: X-API-Key HTTPBearer: type: http scheme: bearer ```` This documentation is built and hosted on [Mintlify](https://mintlify.com), a developer documentation platform.