Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?
Annotations already establish the safe-read profile (readOnlyHint, idempotentHint, destructiveHint=false, openWorldHint=false), so the bar is lower. The description adds real value beyond them: the specific FR 5.00% departmental rate assumption and the fact that it returns tax due and effective rate, which the annotations do not convey.
Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.