Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?

Annotations already declare readOnly, idempotent, non-destructive, closed-world behavior. The description adds the return's composition and notes changes to previously filed periods, but omits auth/permission needs, calculation timing, return format, and how period and date-range parameters interact.

Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.

Is the description appropriately sized, front-loaded, and free of redundancy?

One compact sentence with a colon-delimited list; no filler. However, the noun-phrase opening omits the action, making it slightly less front-loaded than an explicit verb would be.

Shorter descriptions cost fewer tokens and are easier for agents to parse. Every sentence should earn its place.

Given the tool's complexity, does the description cover enough for an agent to succeed on first attempt?

The tool is read-only and all four parameters are optional, and the schema documents them fully. Without an output schema, the description lists the return's components, but it doesn't explain defaults, parameter interactions, or the response structure.

Complex tools with many parameters or behaviors need more documentation. Simple tools need less. This dimension scales expectations accordingly.

Does the description clarify parameter syntax, constraints, interactions, or defaults beyond what the schema provides?

Schema coverage is 100%, with descriptions for to, from, period, and currency. The description only hints at 'period' and does not add syntax or precedence rules, so it relies on the schema.

Input schemas describe structure but not intent. Descriptions should explain non-obvious parameter relationships and valid value ranges.

Does the description clearly state what the tool does and how it differs from similar tools?

The description names the resource and enumerates its contents, but it never states the operation (retrieve, calculate, preview) and does not differentiate it from tax_filings, tax_get_filing, or tax_liability. An agent must infer that it returns a sales tax return.

Agents choose between tools based on descriptions. A clear purpose with a specific verb and resource helps agents select the right tool.

Does the description explain when to use this tool, when not to, or what alternatives exist?

No when-to-use guidance, prerequisites, or alternatives are provided. It does not explain when to choose this over tax_liability or tax_get_filing, nor how period/from/to should be used.

Agents often have multiple tools that could apply. Explicit usage guidance like "use X instead of Y when Z" prevents misuse.