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src/store/tax/create.js

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+import sql from 'mssql';
+import { CREATE } from '../../sql/tax.js';
+import request from '../request.js';
+
+export default function create(pool) {
+  return async (rate, tx) => {
+    const result = await request(pool, tx)
+      .input('rate', sql.Decimal(18, 4), rate)
+      .query(CREATE);
+
+    return result.recordset[0].id;
+  };
+}

src/store/tax/ensure.js

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+import getByRate from './getByRate.js';
+import create from './create.js';
+
+export default function ensure(pool) {
+  const get = getByRate(pool);
+  const add = create(pool);
+  return async (rate, tx) => {
+    const row = await get(rate, tx);
+    if (row) return row.id;
+    return add(rate, tx);
+  };
+}

src/store/tax/getByRate.js

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+import sql from 'mssql';
+import { GET_BY_RATE } from '../../sql/tax.js';
+import request from '../request.js';
+
+export default function getByRate(pool) {
+  return async (rate, tx) => {
+    const result = await request(pool, tx)
+      .input('rate', sql.Decimal(18, 4), rate)
+      .query(GET_BY_RATE);
+
+    return result.recordset[0];
+  };
+}

src/store/tax/list.js

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+import { LIST } from '../../sql/tax.js';
+
+export default function list(pool) {
+  return async () => {
+    const result = await pool.request().query(LIST);
+    return result.recordset;
+  };
+}