Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?
Annotations already declare readOnlyHint, idempotentHint, and destructiveHint=false, so the safety profile is covered. The description adds only 'Returns state tax due and effective rate', which is redundant since an output schema exists, and its behavioral claims (filing status as an input) conflict with the actual schema.
Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.