Pinned snapshots
Production determinations use immutable, versioned ruleset snapshots with provenance (authority, source, retrievedAt, effectiveFrom / effectiveTo). Rates are rationals, not floating point. Live third-party tax APIs are not required to process or verify a receipt.
If a historical date is not in the snapshot, status is MANUAL_REVIEW with reason historical_rate_not_in_ruleset. Current rates are never applied silently to older transactions.