Bit of an odd one.. if I create a draft Order via the Draft Order API without a shipping/billing address the TAX is automatically calculated (defaulting to the stores country).
If I create a Draft Order with a billing & shipping address (the address being in the same country), no TAX is added. Tax exempt is set to false, and the order is very basic with a a single item specified via its variationID. If I go in and edit this order, and add a space to the shipping address (so that I can re-save it), the TAX is calculated correctly.
Am I missing something??
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Nevermind, I've answered my own question. The admin will default to the Stores Country, the API does not (so if you provide a partial address it fails the TAX lookup).