first upload all files

Modules/Tax/Http/Controllers/Admin/TaxController.php

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+<?php
+
+namespace Modules\Tax\Http\Controllers\Admin;
+
+use Modules\Tax\Entities\TaxClass;
+use Modules\Admin\Traits\HasCrudActions;
+use Modules\Tax\Http\Requests\SaveTaxRequest;
+
+class TaxController
+{
+    use HasCrudActions;
+
+    /**
+     * Model for the resource.
+     *
+     * @var string
+     */
+    protected $model = TaxClass::class;
+
+    /**
+     * The relations to eager load on every query.
+     *
+     * @var array
+     */
+    protected $with = ['taxRates'];
+
+    /**
+     * Label of the resource.
+     *
+     * @var string
+     */
+    protected $label = 'tax::taxes.tax';
+
+    /**
+     * View path of the resource.
+     *
+     * @var string
+     */
+    protected $viewPath = 'tax::admin.taxes';
+
+    /**
+     * Route prefix of the resource.
+     *
+     * @var string
+     */
+    protected $routePrefix = 'admin.taxes';
+
+    /**
+     * Form requests for the resource.
+     *
+     * @var array|string
+     */
+    protected $validation = SaveTaxRequest::class;
+}

Modules/Tax/Http/Controllers/CartTaxController.php

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+<?php
+
+namespace Modules\Tax\Http\Controllers;
+
+use Illuminate\Http\Request;
+use Modules\Cart\Facades\Cart;
+
+class CartTaxController
+{
+    /**
+     * Store a newly created resource in storage.
+     *
+     * @param \Illuminate\Http\Request $request
+     * @return \Illuminate\Http\Response
+     */
+    public function store(Request $request)
+    {
+        $this->mergeShippingAddress($request);
+
+        Cart::addTaxes($request);
+
+        return Cart::instance();
+    }
+
+    private function mergeShippingAddress($request)
+    {
+        $request->merge([
+            'shipping' => $request->ship_to_a_different_address ? $request->shipping : $request->billing,
+        ]);
+    }
+}

Modules/Tax/Http/Requests/SaveTaxRequest.php

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+<?php
+
+namespace Modules\Tax\Http\Requests;
+
+use Illuminate\Validation\Rule;
+use Modules\Tax\Entities\TaxClass;
+use Modules\Core\Http\Requests\Request;
+
+class SaveTaxRequest extends Request
+{
+    /**
+     * Available attributes.
+     *
+     * @var string
+     */
+    protected $availableAttributes = 'tax::attributes';
+
+    /**
+     * Get the validation rules that apply to the request.
+     *
+     * @return array
+     */
+    public function rules()
+    {
+        return [
+            'label' => 'required',
+            'based_on' => ['required', Rule::in([TaxClass::SHIPPING_ADDRESS, TaxClass::BILLING_ADDRESS, TaxClass::STORE_ADDRESS])],
+            'rates.*.name' => 'required_with:rates.*.rate',
+            'rates.*.rate' => ['required_with:rates.*.name', 'numeric', 'min:0', 'max:9999'],
+        ];
+    }
+
+    /**
+     * Get data to be validated from the request.
+     *
+     * @return array
+     */
+    public function validationData()
+    {
+        return request()->merge([
+            'rates' => $this->filter($this->rates ?? []),
+        ])->all();
+    }
+
+    /**
+     * Filter tax rates.
+     *
+     * @param array $rates
+     * @return array
+     */
+    private function filter($rates = [])
+    {
+        return array_filter($rates, function ($rate) {
+            return ! is_null($rate['name']) || ! is_null($rate['rate']);
+        });
+    }
+}