Line classification

States disagree about which parts of a sale attract stamp duty. Western Australia doesn’t charge duty on floor mats sold with a new car; Queensland and Victoria do. Queensland, South Australia and Western Australia ignore discounts; the other states charge duty on the price paid.

You shouldn’t have to know any of that. Tag each line with what it is, and we apply each state’s rules. You send the same request shape in every state.

Tags

Add tag to each line in pricingInputs.dutiable:

Tag	Use it for	Example
`vehicle`	The vehicle price, including factory options if you don’t send them separately. Always the full price: never net a discount into it.	Polestar 2 Long range Dual motor
`factory_option`	A manufacturer option or pack chosen at order.	Plus pack, premium paint, 20” wheels
`accessory_fitted`	An accessory fitted to the vehicle before registration.	Towbar, window tint, paint protection
`accessory_loose`	An accessory supplied with the vehicle but not fitted to it.	Floor mats, cargo mat, headrest cushions, charging cable
`dealer_delivery`	A delivery or pre-delivery fee.	Delivery fee, PDI
`discount`	A price reduction agreed at the sale, as a negative line.	Campaign bonus, negotiated discount
`post_sale_rebate`	A rebate paid after the sale, as a negative line.	Manufacturer cashback
`warranty_or_service_plan`	An extended warranty, service or maintenance plan, or insurance product.	5-year service plan

Tags are optional. An untagged line is handled exactly as it always has been, so you can adopt them one line at a time.

Example

"pricingInputs": {
  "dutiable": [
    { "description": "Polestar 2 Long range Dual motor + packs", "value": 8900000, "tag": "vehicle" },
    { "description": "Luggage compartment mat", "value": 36000, "tag": "accessory_loose" },
    { "description": "Rubber floor mats", "value": 22000, "tag": "accessory_loose" },
    { "description": "Towbar", "value": 150000, "tag": "accessory_fitted" },
    { "description": "Campaign bonus", "value": -500000, "tag": "discount" },
    { "description": "Delivery fee", "value": 250000, "tag": "dealer_delivery" }
  ]
}

Send this unchanged in every state. In Western Australia the two mats are left out of the duty base. In Queensland they’re included. Every line still appears in the response and in the drive-away total: tags only change the stamp duty.

When a positive line (an accessory, a warranty) is left out of the duty base, or a rebate doesn’t reduce duty in a state where an untagged discount would, the response says so in metadata.warnings:

AU_WA: 'Rubber floor mats' (accessory_loose, $220.00) is excluded from the stamp duty base.

How each state treats each tag

For new vehicles:

Tag	NSW	VIC	QLD	SA	WA	TAS	ACT	NT
`vehicle`	Duty	Duty	Duty	Duty	Duty	Duty	Duty	Duty
`factory_option`	Duty	Duty	Duty	Duty	Duty	Duty	Duty	Duty
`accessory_fitted`	Duty	Duty	Duty	Duty	Duty	Duty	Duty	Duty
`accessory_loose`	Duty	Duty	Duty	No duty	No duty	Duty	Duty	Duty
`dealer_delivery`	Duty	Duty	No duty	No duty	No duty	Duty	Duty	Duty
`discount`	Reduces duty	Reduces duty	No effect	No effect	No effect	Reduces duty	Reduces duty	Reduces duty
`post_sale_rebate`	No effect	No effect	No effect	No effect	No effect	No effect	No effect	No effect
`warranty_or_service_plan`	No duty	No duty	No duty	No duty	No duty	No duty	No duty	No duty

“Duty” for options and accessories follows each state’s legislation and revenue office guidance. Where the guidance is unsettled, we keep the item in the duty base until it’s confirmed, so a quote never understates duty. When a state confirms otherwise, we change the treatment for you, with notice. Your requests don’t change.
Queensland charges duty on an option at the price actually paid for it. If you discount an option, put the discounted amount on that option’s line rather than sending a separate discount.
Used vehicles (vehicle.condition: "used") are dutiable on the price paid in Queensland, Western Australia and Victoria. Tags other than dealer_delivery don’t change a used-vehicle quote. See Used vehicles.
Luxury Car Tax, GST and totals are not affected by tags.

Moving to tags

If you already send a single vehicle price line with accessories folded into it:

Split each accessory into its own line and tag it accessory_loose or accessory_fitted.
Keep the vehicle price gross. If a discount applies to an accessory, send it as a discount line instead of lowering the vehicle price.
Tag the vehicle price vehicle and discounts discount. This is optional, since untagged positive lines are treated as the vehicle and untagged negative lines as discounts, but it makes your requests self-describing.

You can verify the change by comparing quotes: the drive-away total moves only by the stamp duty difference, and any excluded line is listed in metadata.warnings.