* {
    margin: 0;
    padding: 0;
    box-sizing: border-box;
}

main {
    margin-top: 20px;
}

body {
    font-family: 'Montserrat', sans-serif;
    background-color: #f8fafc;
    color: #374151;
    line-height: 1.6;
    overflow-x: hidden;
}

.container{
    box-sizing: border-box;
    width: 100%;
}

.main-cont {
    display: flex;
    justify-content: space-around;
    flex-wrap: wrap;
    margin: 0px auto;
}

.temp {
    background-color: #ffffff;
    box-shadow: 0 10px 20px rgba(0, 0, 0, 0.05);
    padding: 40px;
    border-radius: 15px;
    margin: 20px 0px;
}

.form-above{
    background-color: black;
    border-radius: 10px;
    margin: 20px 0px;
    width: 100%;
    overflow: hidden;
}

.form-above *{
    position: relative;
    left: 0;
}

.form-cont {
    width: 70%;
    max-width: 1400px;
}


.cont-heading {
    font-size: 2.8rem;
    font-weight: 700;
    text-align: center;
    color: #111827;
    margin-bottom: 50px;
}

.form {
    margin-bottom: 40px;
}

.form form {
    padding: 30px;
    background-color: #f1f5f9;
    border: 1px solid #e5e7eb;
    border-radius: 12px;
}

.form form label {
    font-size: 1.2rem;
    font-weight: 600;
    margin-bottom: 10px;
    display: block;
    color: #1f2937;
}

.form form input[type="text"],
.form form input[type="number"],
.form form select {
    width: 100%;
    padding: 14px;
    border: 2px solid #cbd5e1;
    border-radius: 8px;
    margin-bottom: 20px;
    font-size: 16px;
    color: #374151;
    transition: border-color 0.3s;
}

.form form input[type="text"]:focus,
.form form input[type="number"]:focus,
.form form select:focus {
    border-color: #0284c7;
    outline: none;
}

.form form input[type="submit"] {
    width: 100%;
    padding: 14px;
    background-color: #10b981;
    color: #ffffff;
    font-size: 18px;
    font-weight: 700;
    border: none;
    border-radius: 8px;
    cursor: pointer;
    transition: background-color 0.3s;
}

.form form input[type="submit"]:hover {
    background-color: #059669;
}

.results {
    margin-top: 50px;
}

.results .tax_rate,
.results .tax,
.results .section {
    padding: 25px;
    background-color: #f9fafb;
    border: 1px solid #e5e7eb;
    border-radius: 12px;
    margin-bottom: 30px;
}

.results h1 {
    font-size: 1.8rem;
    font-weight: 700;
    color: #111827;
    margin-bottom: 10px;
}

.results h2 {
    font-size: 1.5rem;
    font-weight: 500;
    color: #374151;
}

.section h2 {
    font-style: italic;
}

.container a {
    display: inline-block;
    text-decoration: none;
    color: #ffffff;
    background-color: #3b82f6;
    padding: 12px 25px;
    font-size: 18px;
    font-weight: 700;
    border-radius: 8px;
    text-align: center;
    transition: background-color 0.3s;
}

.btn-cont {
    display: flex;
    justify-content: center;
    margin-top: 20px;
}

.container a:hover {
    background-color: #2563eb;
}

.exemption-heading {
    font-size: 1.6rem;
    font-weight: bold;
    color: #1d4ed8;
    cursor: pointer;
    margin-bottom: 10px;
    transition: color 0.3s ease;
    display: flex;
    justify-content: space-between;
    align-items: center;
}

.exemption-heading span {
    font-size: 1.5rem;
    color: #374151;
    transition: transform 0.3s ease;
}

.exemption-heading.active span {
    transform: rotate(45deg);
}

.exemptions {
    border-radius: 8px;
}

.exemptions ol {
    padding-left: 20px;
    margin-top: 10px;
    display: none;
}

.exemptions ul {
    padding-left: 20px;
}

.exemptions ul li {
    margin-bottom: 8px;
}

.exemptions ul ul {
    padding-left: 20px;
}

.exemptions ul ul li {
    list-style-type: square;
}

.exemptions ol.active {
    display: block;
}

h2 ul li {
    margin-left: 40px;
}

.section a{
    text-decoration: underline;
    padding: 0px;
    margin: 0px;
    background-color: #f9fafb;
    color: blue;
    font-size: 23px;
}

.section a:hover{
    background-color: #f9fafb;
}

@media (max-width: 1050px) {
    .ad-cont{
        display: none;
    }

    .form-cont{
        width: 90%;
    }
}

@media (max-width: 768px) {
    .container {
        padding: 20px;
    }

    .cont-heading {
        font-size: 2.2rem;
    }

    .form form input[type="submit"] {
        font-size: 16px;
    }

    .results h1 {
        font-size: 1.6rem;
    }

    .results h2 {
        font-size: 1.3rem;
    }

    .ad-cont {
        display: none;
    }
}

@media (max-width: 600px) {
    .form-cont{
        width: 100%;
    }

    .container{
        padding: 0px;
        margin: 0px;
    }
}

@media (max-width: 500px) {
    .cont-heading {
        font-size: 2rem;
        margin: 30px 0px;
    }

    .form form label {
        font-size: 1rem;
    }

    .btn-cont {
        display: flex;
        justify-content: center;
        align-items: center;
    }

    .temp{
        padding: 10px;
    }
}