:root {
  --blue-900: #0b2458;
  --blue-800: #10336f;
  --blue-700: #154494;
  --blue-600: #1e5bb8;
  --green-500: #28b463;
  --green-400: #2ecc71;
  --green-300: #8adfb1;
  --orange-500: #e8722a;
  --orange-400: #f4913d;
  --orange-100: #fef3eb;
  --red-500: #e74c3c;
  --red-100: #fdecea;
  --white: #ffffff;
  --ink: #0e1b2b;
  --muted: #4a5b73;
  --bg: #f9fbff;
  --panel: rgba(255, 255, 255, 0.75);
  --glass-bg: rgba(255, 255, 255, 0.7);
  --glass-border: rgba(255, 255, 255, 0.4);
  --shadow: 0 20px 60px rgba(16, 51, 111, 0.12);
  --shadow-hover: 0 30px 80px rgba(16, 51, 111, 0.18);
  --radius-lg: 24px;
  --radius-md: 16px;
  --gradient-mesh: radial-gradient(at 0% 0%, rgba(30, 91, 184, 0.15) 0px, transparent 50%),
                   radial-gradient(at 100% 0%, rgba(232, 114, 42, 0.08) 0px, transparent 50%),
                   radial-gradient(at 100% 100%, rgba(30, 91, 184, 0.1) 0px, transparent 50%),
                   radial-gradient(at 0% 100%, rgba(40, 180, 99, 0.1) 0px, transparent 50%);
}

@keyframes meshGradient {
  0% { background-position: 0% 50%; }
  50% { background-position: 100% 50%; }
  100% { background-position: 0% 50%; }
}

@keyframes fadeInUp {
  from { opacity: 0; transform: translateY(30px); }
  to { opacity: 1; transform: translateY(0); }
}

::selection {
  background: var(--blue-700);
  color: #fff;
}

* {
  box-sizing: border-box;
}

body {
  font-family: "Source Sans 3", "Noto Sans SC", "Noto Sans", sans-serif;
  color: var(--ink);
  background: var(--gradient-mesh);
  background-size: 200% 200%;
  animation: meshGradient 15s ease infinite;
  background-attachment: fixed;
  min-height: 100vh;
  overflow-x: hidden;
}

h1, h2, h3, h4, h5 {
  font-family: "Playfair Display", "Noto Serif SC", serif;
  letter-spacing: -0.02em;
  color: var(--blue-900);
  line-height: 1.2;
}

a {
  color: inherit;
  text-decoration: none;
}

.navbar {
  background: var(--glass-bg);
  backdrop-filter: blur(12px) saturate(180%);
  -webkit-backdrop-filter: blur(12px) saturate(180%);
  border-bottom: 1px solid var(--glass-border);
  transition: all 0.3s ease;
}

.navbar .nav-link {
  font-weight: 600;
  color: var(--blue-700);
  padding: 6px 10px;
  white-space: nowrap;
}

.navbar .nav-link:hover {
  color: var(--blue-600);
}

.navbar .nav-link.active,
.navbar .nav-link.fw-semibold {
  color: var(--blue-700);
  background: rgba(21, 68, 148, 0.08);
  border-radius: 8px;
  padding: 6px 10px;
}

.navbar .navbar-nav {
  gap: 6px;
}

@media (min-width: 992px) {
  .navbar .navbar-nav {
    flex-wrap: nowrap;
  }

  .navbar .nav-link {
    font-size: 0.95rem;
  }

  .brand-logo {
    width: 180px;
    height: 58px;
  }
}

.glass-card {
  background: var(--glass-bg);
  backdrop-filter: blur(10px);
  -webkit-backdrop-filter: blur(10px);
  border: 1px solid var(--glass-border);
  box-shadow: var(--shadow);
}

.hover-lift {
  transition: transform 0.3s cubic-bezier(0.34, 1.56, 0.64, 1), box-shadow 0.3s ease;
}

.hover-lift:hover {
  transform: translateY(-10px);
  box-shadow: var(--shadow-hover);
}

.brand-mark {
  width: 36px;
  height: 36px;
  border-radius: 50%;
  background: conic-gradient(from 210deg, var(--blue-700), var(--green-500));
  display: inline-block;
  margin-right: 10px;
}

.brand-logo {
  width: 210px;
  height: 68px;
  object-fit: contain;
  margin-right: 10px;
}

.hero {
  padding: 100px 0 70px;
}

.hero-card {
  background: var(--panel);
  border-radius: var(--radius-lg);
  padding: 42px;
  box-shadow: var(--shadow);
  position: relative;
  overflow: hidden;
}

.hero-card::after {
  content: "";
  position: absolute;
  right: -80px;
  top: -80px;
  width: 220px;
  height: 220px;
  border-radius: 50%;
  background: radial-gradient(circle, rgba(40, 180, 99, 0.18), transparent 70%);
}

.hero-kicker {
  color: var(--orange-400);
  font-weight: 700;
  letter-spacing: 2px;
  text-transform: uppercase;
  font-size: 0.82rem;
}

.section-kicker {
  color: var(--orange-500);
  font-weight: 700;
  letter-spacing: 2px;
  text-transform: uppercase;
  font-size: 0.78rem;
  display: block;
}

.section-dark {
  background: linear-gradient(135deg, #0b1e3a 0%, #0d2850 100%);
}

.why-icon-box {
  width: 52px;
  height: 52px;
  background: var(--orange-100);
  color: var(--orange-500);
  border-radius: 14px;
  display: flex;
  align-items: center;
  justify-content: center;
  font-size: 1.4rem;
  flex-shrink: 0;
}

.step-num {
  font-size: 2.2rem;
  color: var(--orange-500);
  opacity: 0.18;
  position: absolute;
  top: 10px;
  right: 14px;
  line-height: 1;
  font-weight: 800;
}

.step-icon-box {
  width: 56px;
  height: 56px;
  background: var(--orange-100);
  color: var(--orange-500);
  border-radius: 16px;
  display: flex;
  align-items: center;
  justify-content: center;
  font-size: 1.4rem;
  margin: 0 auto 14px;
}

.misconception-card {
  border-left: 4px solid var(--red-500);
}

.contact-icon-circle {
  width: 40px;
  height: 40px;
  background: var(--orange-100);
  border-radius: 50%;
  display: flex;
  align-items: center;
  justify-content: center;
  color: var(--orange-500);
  font-size: 1.05rem;
  flex-shrink: 0;
}

.btn-orange {
  background: var(--orange-500);
  color: #fff;
  border: none;
  border-radius: 14px;
  padding: 14px 32px;
  font-weight: 600;
  letter-spacing: 0.3px;
  transition: all 0.3s cubic-bezier(0.175, 0.885, 0.32, 1.275);
  box-shadow: 0 10px 20px rgba(232, 114, 42, 0.25);
}

.btn-orange:hover {
  background: #d0641f;
  color: #fff;
  transform: translateY(-3px) scale(1.02);
  box-shadow: 0 15px 30px rgba(232, 114, 42, 0.35);
}

.btn-ghost-light {
  background: rgba(255, 255, 255, 0.12);
  color: #fff;
  border: 1px solid rgba(255, 255, 255, 0.3);
  border-radius: 14px;
  padding: 14px 32px;
  font-weight: 600;
  transition: all 0.3s ease;
}

.btn-ghost-light:hover {
  background: rgba(255, 255, 255, 0.22);
  color: #fff;
  transform: translateY(-2px);
}

.hero-stat-grid {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: 12px;
}

.hero-stat-card {
  background: rgba(255, 255, 255, 0.08);
  border: 1px solid rgba(255, 255, 255, 0.14);
  border-radius: var(--radius-md);
  padding: 20px 16px;
  text-align: center;
}

.hero-stat-num {
  font-size: 1.9rem;
  font-weight: 800;
  color: var(--orange-400);
  line-height: 1;
  margin-bottom: 6px;
  font-family: "Source Sans 3", sans-serif;
}

.hero-stat-label {
  color: rgba(255, 255, 255, 0.68);
  font-size: 0.82rem;
  line-height: 1.3;
}

.dark-card {
  background: rgba(255, 255, 255, 0.06);
  border: 1px solid rgba(255, 255, 255, 0.11);
  border-radius: var(--radius-lg);
}

.dark-mini-stat {
  background: rgba(255, 255, 255, 0.08);
  border-radius: 12px;
  padding: 14px;
}

.dark-mini-stat-num {
  font-weight: 800;
  color: var(--orange-400);
  font-size: 1.3rem;
  line-height: 1;
  font-family: "Source Sans 3", sans-serif;
}

.dark-mini-stat-label {
  color: rgba(255, 255, 255, 0.65);
  font-size: 0.8rem;
}

.dark-check-list li {
  color: rgba(255, 255, 255, 0.82);
  margin-bottom: 10px;
  display: flex;
  align-items: flex-start;
  gap: 8px;
  list-style: none;
}

.dark-check-list li::before {
  content: "✓";
  color: #4ade80;
  font-weight: 700;
  flex-shrink: 0;
  margin-top: 1px;
}

.spn-badge {
  position: absolute;
  top: 0;
  right: 0;
  background: var(--orange-500);
  color: #fff;
  font-size: 0.68rem;
  padding: 4px 12px;
  border-bottom-left-radius: 10px;
  font-weight: 700;
  letter-spacing: 0.5px;
}

.hero-title {
  font-size: clamp(2.3rem, 3vw, 3.2rem);
  margin-bottom: 18px;
}

.hero-subtitle {
  font-size: 1.1rem;
  color: var(--muted);
  line-height: 1.8;
}

.btn-primary {
  background: var(--blue-700);
  border: none;
  border-radius: 14px;
  padding: 14px 32px;
  font-weight: 600;
  letter-spacing: 0.5px;
  transition: all 0.3s cubic-bezier(0.175, 0.885, 0.32, 1.275);
  box-shadow: 0 10px 20px rgba(21, 68, 148, 0.2);
}

.btn-primary:hover {
  background: var(--blue-800);
  transform: translateY(-3px) scale(1.02);
  box-shadow: 0 15px 30px rgba(21, 68, 148, 0.3);
}

.btn-outline-primary {
  border-radius: 14px;
  padding: 14px 30px;
  border: 2px solid var(--blue-600);
  color: var(--blue-700);
  font-weight: 600;
  transition: all 0.3s ease;
}

.btn-outline-primary:hover {
  background: var(--blue-600);
  color: #fff;
  transform: translateY(-3px);
}

.text-gradient {
  background: linear-gradient(135deg, var(--blue-900) 0%, var(--blue-600) 100%);
  -webkit-background-clip: text;
  background-clip: text;
  -webkit-text-fill-color: transparent;
  display: inline-block;
}

.section {
  padding: 70px 0;
}

.section-title {
  margin-bottom: 18px;
}

.section-lead {
  color: var(--muted);
  max-width: 720px;
}

.service-card {
  background: var(--panel);
  border-radius: var(--radius-md);
  padding: 24px;
  height: 100%;
  border: 1px solid rgba(16, 51, 111, 0.08);
  box-shadow: 0 12px 30px rgba(16, 51, 111, 0.08);
}

.service-card h5 {
  margin-bottom: 12px;
}

.icon-box i {
  font-size: 2.5rem;
  opacity: 0.9;
}

.bg-light-soft {
  background: rgba(21, 68, 148, 0.03);
}

.form-control {
  border-radius: 12px;
  border: 1px solid rgba(16, 51, 111, 0.1);
  padding: 12px 18px;
  transition: all 0.3s ease;
}

.form-control:focus {
  border-color: var(--blue-600);
  box-shadow: 0 0 0 4px rgba(30, 91, 184, 0.1);
}

.stat-card {
  background: linear-gradient(135deg, rgba(255, 255, 255, 0.9), rgba(255, 255, 255, 0.7));
  border-radius: var(--radius-md);
  padding: 22px;
  border: 1px solid var(--glass-border);
  height: 100%;
}

.badge-soft {
  background: rgba(40, 180, 99, 0.16);
  color: var(--blue-900);
  padding: 6px 14px;
  border-radius: 999px;
  font-size: 0.85rem;
  font-weight: 600;
}

.case-card {
  border-left: 4px solid var(--green-500);
  background: var(--panel);
  padding: 20px 24px;
  border-radius: var(--radius-md);
  box-shadow: 0 10px 24px rgba(16, 51, 111, 0.08);
}

.team-card {
  background: var(--panel);
  border-radius: var(--radius-md);
  padding: 22px;
  box-shadow: 0 10px 22px rgba(16, 51, 111, 0.08);
  height: 100%;
}

.team-photo {
  width: 86px;
  height: 86px;
  border-radius: 50%;
  object-fit: cover;
  border: 3px solid rgba(21, 68, 148, 0.12);
}

.team-placeholder {
  width: 86px;
  height: 86px;
  border-radius: 50%;
  background: linear-gradient(135deg, rgba(21, 68, 148, 0.2), rgba(40, 180, 99, 0.15));
  display: inline-flex;
  align-items: center;
  justify-content: center;
  color: var(--blue-900);
  font-weight: 600;
  font-size: 0.85rem;
}

.team-card .role {
  color: var(--muted);
  font-size: 0.95rem;
}

.guide-card {
  background: var(--panel);
  border-radius: var(--radius-md);
  padding: 24px;
  border: 1px solid rgba(16, 51, 111, 0.08);
  height: 100%;
}

.blog-card {
  display: flex;
  flex-direction: column;
  gap: 12px;
  padding: 18px;
}

.blog-thumb {
  position: relative;
  border-radius: 16px;
  overflow: hidden;
  border: 1px solid rgba(16, 51, 111, 0.12);
  background: rgba(16, 51, 111, 0.04);
}

.blog-thumb img {
  width: 100%;
  height: 200px;
  object-fit: cover;
}

.blog-body {
  display: flex;
  flex-direction: column;
  gap: 8px;
}

.blog-title {
  line-height: 1.4;
  margin: 0;
}

.blog-excerpt {
  display: -webkit-box;
  -webkit-line-clamp: 2;
  -webkit-box-orient: vertical;
  overflow: hidden;
}

.blog-card-link {
  text-decoration: none;
  color: inherit;
  transition: transform 0.2s ease, box-shadow 0.2s ease;
}

.blog-card-link:hover {
  transform: translateY(-3px);
  box-shadow: 0 12px 24px rgba(16, 51, 111, 0.12);
}

.blog-detail {
  max-width: 920px;
}

.blog-detail-header {
  margin: 12px 0 20px;
}

.blog-content img {
  max-width: 100%;
  height: auto;
  border-radius: 12px;
  border: 1px solid rgba(16, 51, 111, 0.12);
  max-height: 520px;
  object-fit: contain;
}

.blog-content h2,
.blog-content h3 {
  margin-top: 24px;
}

.resource-panel {
  background: var(--panel);
  border-radius: var(--radius-lg);
  padding: 28px;
  border: 1px solid rgba(16, 51, 111, 0.08);
  box-shadow: 0 14px 34px rgba(16, 51, 111, 0.12);
}

.table-nexus {
  font-size: 0.95rem;
}

.table-nexus thead th {
  background: rgba(21, 68, 148, 0.08);
  color: var(--blue-900);
  position: sticky;
  top: 0;
  z-index: 2;
}

.partner-card {
  background: var(--panel);
  border-radius: var(--radius-md);
  padding: 20px;
  border: 1px solid rgba(16, 51, 111, 0.08);
  box-shadow: 0 12px 24px rgba(16, 51, 111, 0.08);
  height: 100%;
}

.partner-badge {
  font-size: 0.8rem;
  color: var(--blue-700);
  background: rgba(21, 68, 148, 0.08);
  padding: 4px 10px;
  border-radius: 999px;
  display: inline-block;
}

.map-grid {
  display: grid;
  grid-template-columns: repeat(11, minmax(24px, 1fr));
  grid-auto-rows: minmax(24px, 1fr);
  gap: 6px;
}

.map-canvas {
  width: 100%;
  height: 620px;
}

.map-tile {
  background: rgba(21, 68, 148, 0.08);
  border-radius: 8px;
  border: 1px solid rgba(21, 68, 148, 0.2);
  display: flex;
  align-items: center;
  justify-content: center;
  font-size: 0.7rem;
  font-weight: 700;
  color: var(--blue-900);
  height: 40px;
}

.map-tile span {
  pointer-events: none;
}

.map-tile.sales_only {
  background: rgba(21, 68, 148, 0.14);
  border-color: rgba(21, 68, 148, 0.35);
}

.map-tile.sales_or_transactions {
  background: rgba(40, 180, 99, 0.18);
  border-color: rgba(40, 180, 99, 0.45);
}

.map-tile.no_sales_tax {
  background: rgba(255, 255, 255, 0.9);
  border-color: rgba(21, 68, 148, 0.2);
}

.map-tile.includes_exempt {
  background: rgba(40, 180, 99, 0.22);
  border-color: rgba(40, 180, 99, 0.55);
}

.map-tile.taxable_only {
  background: rgba(21, 68, 148, 0.18);
  border-color: rgba(21, 68, 148, 0.45);
}

.map-tile.mixed_or_unclear {
  background: rgba(255, 255, 255, 0.85);
  border-color: rgba(21, 68, 148, 0.2);
}

.map-tile.empty {
  background: transparent;
  border: none;
}

.map-legend {
  display: flex;
  flex-wrap: wrap;
  gap: 12px;
}

.map-legend span {
  display: inline-flex;
  align-items: center;
  gap: 6px;
  font-size: 0.85rem;
  color: var(--muted);
}

.legend-dot {
  width: 14px;
  height: 14px;
  border-radius: 4px;
  border: 1px solid rgba(21, 68, 148, 0.3);
  display: inline-block;
}

.accordion-button {
  font-weight: 600;
  color: var(--blue-900);
}

.contact-panel {
  background: var(--panel);
  border-radius: var(--radius-lg);
  padding: 36px;
  box-shadow: var(--shadow);
}

.footer {
  padding: 40px 0 60px;
  color: var(--muted);
}

.footer .mini {
  font-size: 0.85rem;
}

.lang-switch {
  border: 1px solid rgba(16, 51, 111, 0.2);
  border-radius: 999px;
  padding: 6px 14px;
  font-weight: 600;
  color: var(--blue-700);
}

.fade-up {
  opacity: 0;
  transform: translateY(18px);
  transition: opacity 0.7s ease, transform 0.7s ease;
}

.fade-up.visible {
  opacity: 1;
  transform: translateY(0);
}

@media (max-width: 991px) {
  .hero {
    padding: 70px 0 50px;
  }

  .hero-card {
    padding: 32px;
  }
}

@media (max-width: 575px) {
  .hero-card {
    padding: 26px;
  }
}
