Use Tax Liability Report

Transaction Tax◆ Seeded · Sales and use tax

Self-assessed use tax on Payables transactions where the supplier didn't charge tax — the basis for the use-tax accrual and return.

Run note · Data latency Several tax reports read the Tax Reporting Ledger extract rather than live transaction tables — run the extract first or the report returns stale or empty results.

Sample build of the Use Tax Liability Report — reconciled, and rendered tool-neutral so it runs in Power BI, ThoughtSpot, or Tableau.

Sample build · illustrative

Filters

Period

FEB-26

Ledger

US Primary

Currency

USD

640

Invoices

$92K

Use tax

$14K

Should self-assess

Supplier	Invoice	Tax Rate	Taxable	Use Tax Accrued
Acme Industrial	Sample	Sample	Sample	Sample
Northwind Trading	—	—	—	—
Globex Holdings	Sample	Sample	Sample	Sample
Initech LLC	—	—	—	—
Umbrella Corp	Sample	Sample	Sample	Sample
Acme Industrial	Sample	Sample	Sample	Sample

AI Analyst · active

reading

The report identifies untaxed purchases that require self-assessed use tax.

flag

$14K of purchases where the supplier didn't charge tax and use tax wasn't accrued — an unaccrued use-tax liability.

root cause & next step

Accrue use tax on those invoices; unaccrued use tax is a common audit assessment, with interest.

Illustrative data. The live interactive version — drill-through, filters, export, and the AI Analyst — runs on your warehouse. See it live →

This is the report's BI Publisher data model — the SQL data set BI Publisher runs against Oracle tables to produce the output. The same SQL becomes a dbt model in your warehouse, so one definition drives both the formatted report and the analytics layer.

Data sources

ZX_LINES
AP_INVOICES_ALL
ZX_RATES_B

How it interconnects: this data set reads the physical tables above. Those same tables surface in OTBI as subject areas and in BICC as PVOs — three lenses on one source. Open any table to trace its subject areas and View Objects.

The SQL data set is authored to this report's exact spec during the build and ships as the BI Publisher data model plus a matching dbt model — one definition, both layers.

The data-warehouse model — one fact surrounded by conformed dimensions (what you slice by) and measures (what you aggregate), expressed as dbt so it migrates with you. Grain: one row per source transaction.

●— fact → dimension join

Element	Type	Definition
AP_INVOICES_ALL	dimension	dimension
ZX_RATES_B	dimension	dimension
Amount	measure	measure

Runs on your cloud warehouse — Snowflake, BigQuery, Redshift, or Synapse on AWS, Google Cloud, Azure, or any provider. Reconciled to the source control total — 0% variance by design. You own the code, the model, and the data.

How the data gets here: a BICC bulk extract of the source tables above, on the same pattern for every report. See the extraction pattern & data flow →

See the complete model

How this report's fact and dimensions fit the full picture, via conformed keys.

Transaction Tax data model →Enterprise model →

Every source object behind this report. Each linked table has its own page with full column descriptions, drawn from the Oracle BICC lineage and articulated for practitioners.

Table	Reporting columns	Subject areas
ZX_LINES	Setup / configuration table — joined for reference, not exposed for analytics
AP_INVOICES_ALL	63	15
ZX_RATES_B	Setup / configuration table — joined for reference, not exposed for analytics

Reporting columns = fields the report selects that are exposed as analytics attributes; subject areas = the OTBI subject areas the table appears in. Setup and configuration tables (master data, ledger and book setup, lookups) are referenced by the report's joins but aren't exposed as analytics columns or subject areas — that's expected, not a gap.

Customization note Rebuilt to accrue use tax automatically and flag invoices that should have been self-assessed. Irvine rebuilds these on your data.