private static function get_matched_tax_rates( $country, $state, $postcode, $city, $tax_class ) {
		global $wpdb;

		// Query criteria - these will be ANDed.
		$criteria   = array();
		$criteria[] = $wpdb->prepare( "tax_rate_country IN ( %s, '' )", strtoupper( $country ) );
		$criteria[] = $wpdb->prepare( "tax_rate_state IN ( %s, '' )", strtoupper( $state ) );
		$criteria[] = $wpdb->prepare( 'tax_rate_class = %s', sanitize_title( $tax_class ) );

		// Pre-query postcode ranges for PHP based matching.
		$postcode_search = wc_get_wildcard_postcodes( $postcode, $country );
		$postcode_ranges = $wpdb->get_results( "SELECT tax_rate_id, location_code FROM {$wpdb->prefix}woocommerce_tax_rate_locations WHERE location_type = 'postcode' AND location_code LIKE '%...%';" );

		if ( $postcode_ranges ) {
			$matches = wc_postcode_location_matcher( $postcode, $postcode_ranges, 'tax_rate_id', 'location_code', $country );
			if ( ! empty( $matches ) ) {
				foreach ( $matches as $matched_postcodes ) {
					$postcode_search = array_merge( $postcode_search, $matched_postcodes );
				}
			}
		}

		$postcode_search = array_unique( $postcode_search );

		/**
		 * Location matching criteria - ORed
		 * Needs to match:
		 * - rates with no postcodes and cities
		 * - rates with a matching postcode and city
		 * - rates with matching postcode, no city
		 * - rates with matching city, no postcode
		 */
		$locations_criteria   = array();
		$locations_criteria[] = 'locations.location_type IS NULL';
		$locations_criteria[] = "
			locations.location_type = 'postcode' AND locations.location_code IN ('" . implode( "','", array_map( 'esc_sql', $postcode_search ) ) . "')
			AND (
				( locations2.location_type = 'city' AND locations2.location_code = '" . esc_sql( strtoupper( $city ) ) . "' )
				OR NOT EXISTS (
					SELECT sub.tax_rate_id FROM {$wpdb->prefix}woocommerce_tax_rate_locations as sub
					WHERE sub.location_type = 'city'
					AND sub.tax_rate_id = tax_rates.tax_rate_id
				)
			)
		";
		$locations_criteria[] = "
			locations.location_type = 'city' AND locations.location_code = '" . esc_sql( strtoupper( $city ) ) . "'
			AND NOT EXISTS (
				SELECT sub.tax_rate_id FROM {$wpdb->prefix}woocommerce_tax_rate_locations as sub
				WHERE sub.location_type = 'postcode'
				AND sub.tax_rate_id = tax_rates.tax_rate_id
			)
		";

		$criteria[] = '( ( ' . implode( ' ) OR ( ', $locations_criteria ) . ' ) )';

		$criteria_string = implode( ' AND ', $criteria );

		// phpcs:disable WordPress.DB.PreparedSQL.NotPrepared
		$found_rates = $wpdb->get_results(
			"
			SELECT tax_rates.*, COUNT( locations.location_id ) as postcode_count, COUNT( locations2.location_id ) as city_count
			FROM {$wpdb->prefix}woocommerce_tax_rates as tax_rates
			LEFT OUTER JOIN {$wpdb->prefix}woocommerce_tax_rate_locations as locations ON tax_rates.tax_rate_id = locations.tax_rate_id
			LEFT OUTER JOIN {$wpdb->prefix}woocommerce_tax_rate_locations as locations2 ON tax_rates.tax_rate_id = locations2.tax_rate_id
			WHERE 1=1 AND {$criteria_string}
			GROUP BY tax_rates.tax_rate_id
			ORDER BY tax_rates.tax_rate_priority
			"
		);
		// phpcs:enable

		$found_rates       = self::sort_rates( $found_rates );
		$matched_tax_rates = array();
		$found_priority    = array();

		foreach ( $found_rates as $found_rate ) {
			if ( in_array( $found_rate->tax_rate_priority, $found_priority, true ) ) {
				continue;
			}

			$matched_tax_rates[ $found_rate->tax_rate_id ] = array(
				'rate'     => (float) $found_rate->tax_rate,
				'label'    => $found_rate->tax_rate_name,
				'shipping' => $found_rate->tax_rate_shipping ? 'yes' : 'no',
				'compound' => $found_rate->tax_rate_compound ? 'yes' : 'no',
			);

			$found_priority[] = $found_rate->tax_rate_priority;
		}

		return apply_filters( 'woocommerce_matched_tax_rates', $matched_tax_rates, $country, $state, $postcode, $city, $tax_class );
	}