Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?
Annotations provide readOnlyHint=true and idempotentHint=true, so safety is already covered. The description adds meaningful context: the tool is jurisdiction-agnostic and returns total tax, effective rate, and marginal rate. This goes beyond annotations without contradicting them.
Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.