1 package FS::TaxEngine::internal;
4 use base 'FS::TaxEngine';
5 use FS::Record qw(dbh qsearch qsearchs);
9 FS::UID->install_callback(sub {
10 $conf = FS::Conf->new;
15 FS::TaxEngine::internal: the classic Freeside "internal tax engine".
16 Uses tax rates and localities defined in L<FS::cust_main_county>.
23 my ($self, $cust_bill_pkg) = @_;
25 my $part_item = $cust_bill_pkg->part_X;
26 my $location = $cust_bill_pkg->tax_location
28 my $custnum = $self->{cust_main}->custnum;
30 push @{ $self->{items} }, $cust_bill_pkg;
32 my %taxhash = map { $_ => $location->get($_) }
33 qw( district county state country );
34 # city names in cust_main_county are uppercase
35 $taxhash{'city'} = uc($location->get('city'));
37 $taxhash{'taxclass'} = $part_item->taxclass;
39 my @taxes = (); # entries are cust_main_county objects
40 my %taxhash_elim = %taxhash;
41 my @elim = qw( district city county state );
44 #first try a match with taxclass
45 @taxes = qsearch( 'cust_main_county', \%taxhash_elim );
47 if ( !scalar(@taxes) && $taxhash_elim{'taxclass'} ) {
48 #then try a match without taxclass
49 my %no_taxclass = %taxhash_elim;
50 $no_taxclass{ 'taxclass' } = '';
51 @taxes = qsearch( 'cust_main_county', \%no_taxclass );
54 $taxhash_elim{ shift(@elim) } = '';
55 } while ( !scalar(@taxes) && scalar(@elim) );
57 foreach my $tax (@taxes) {
58 my $taxnum = $tax->taxnum;
59 $self->{taxes}->{$taxnum} ||= [ $tax ];
60 $cust_bill_pkg->set_exemptions( $tax, 'custnum' => $custnum );
61 push @{ $self->{taxes}->{$taxnum} }, $cust_bill_pkg;
66 my ($self, %opt) = @_;
67 my $tax_object = $opt{tax};
68 my $taxables = $opt{sales};
69 my $taxnum = $tax_object->taxnum;
70 my $exemptions = $self->{exemptions}->{$taxnum} ||= [];
72 my $taxable_total = 0;
75 my $round_per_line_item = $conf->exists('tax-round_per_line_item');
77 my $cust_main = $self->{cust_main};
78 my $custnum = $cust_main->custnum;
79 my $invoice_time = $self->{invoice_time};
81 # set a flag if the customer is tax-exempt
83 my $conf = FS::Conf->new;
84 if ( $conf->exists('cust_class-tax_exempt') ) {
85 my $cust_class = $cust_main->cust_class;
86 $exempt_cust = $cust_class->tax if $cust_class;
88 $exempt_cust = $cust_main->tax;
90 # set a flag if the customer is exempt from this tax here
91 my $exempt_cust_taxname = $cust_main->tax_exemption($tax_object->taxname)
92 if $tax_object->taxname;
94 # Gather any exemptions that are already attached to these cust_bill_pkgs
95 # so that we can deduct them from the customer's monthly limit.
96 my @existing_exemptions = @{ $exemptions };
97 push @existing_exemptions, @{ $_->cust_tax_exempt_pkg }
102 foreach my $cust_bill_pkg (@$taxables) {
105 my $taxable_charged = $cust_bill_pkg->setup + $cust_bill_pkg->recur
106 or next; # don't create zero-amount exemptions
108 ## re-add the discounted amount if the tax needs to be charged pre discount
109 if ($tax_object->charge_prediscount) {
110 my $discount_amount = 0;
111 foreach my $discount (@{$cust_bill_pkg->discounts}) {
112 $discount_amount += $discount->amount;
114 $taxable_charged += $discount_amount;
117 # XXX the following procedure should probably be in cust_bill_pkg
119 if ( $exempt_cust ) {
121 push @new_exemptions, FS::cust_tax_exempt_pkg->new({
122 amount => $taxable_charged,
125 $taxable_charged = 0;
127 } elsif ( $exempt_cust_taxname ) {
129 push @new_exemptions, FS::cust_tax_exempt_pkg->new({
130 amount => $taxable_charged,
131 exempt_cust_taxname => 'Y',
133 $taxable_charged = 0;
137 if ( my $part_pkg = $cust_bill_pkg->part_pkg ) {
139 if ( ($part_pkg->setuptax eq 'Y' or $tax_object->setuptax eq 'Y')
140 and $cust_bill_pkg->setup > 0 and $taxable_charged > 0 ) {
142 push @new_exemptions, FS::cust_tax_exempt_pkg->new({
143 amount => $cust_bill_pkg->setup,
146 $taxable_charged -= $cust_bill_pkg->setup;
149 if ( ($part_pkg->recurtax eq 'Y' or $tax_object->recurtax eq 'Y')
150 and $cust_bill_pkg->recur > 0 and $taxable_charged > 0 ) {
152 push @new_exemptions, FS::cust_tax_exempt_pkg->new({
153 amount => $cust_bill_pkg->recur,
156 $taxable_charged -= $cust_bill_pkg->recur;
161 if ( $tax_object->exempt_amount && $tax_object->exempt_amount > 0
162 and $taxable_charged > 0 ) {
163 # If the billing period extends across multiple calendar months,
164 # there may be several months of exemption available.
165 my $sdate = $cust_bill_pkg->sdate || $invoice_time;
166 my $start_month = (localtime($sdate))[4] + 1;
167 my $start_year = (localtime($sdate))[5] + 1900;
168 my $edate = $cust_bill_pkg->edate || $invoice_time;
169 my $end_month = (localtime($edate))[4] + 1;
170 my $end_year = (localtime($edate))[5] + 1900;
172 # If the partial last month + partial first month <= one month,
173 # don't use the exemption in the last month
174 # (unless the last month is also the first month, e.g. one-time
176 if ( (localtime($sdate))[3] >= (localtime($edate))[3]
177 and ($start_month != $end_month or $start_year != $end_year)
180 if ( $end_month == 0 ) {
186 # number of months of exemption available
187 my $freq = ($end_month - $start_month) +
188 ($end_year - $start_year) * 12 +
191 # divide equally among all of them
192 my $permonth = sprintf('%.2f', $taxable_charged / $freq);
194 #call the whole thing off if this customer has any old
195 #exemption records...
196 my @cust_tax_exempt =
197 qsearch( 'cust_tax_exempt' => { custnum=> $custnum } );
198 if ( @cust_tax_exempt ) {
200 'this customer still has old-style tax exemption records; '.
201 'run bin/fs-migrate-cust_tax_exempt?';
204 my ($mon, $year) = ($start_month, $start_year);
205 while ($taxable_charged > 0.005 and
206 ($year < $end_year or
207 ($year == $end_year and $mon <= $end_month)
211 # find the sum of the exemption used by this customer, for this tax,
215 FROM cust_tax_exempt_pkg
216 LEFT JOIN cust_bill_pkg USING ( billpkgnum )
217 LEFT JOIN cust_bill USING ( invnum )
222 AND exempt_monthly = 'Y'
224 my $sth = dbh->prepare($sql) or
225 return "fatal: can't lookup existing exemption: ". dbh->errstr;
232 return "fatal: can't lookup existing exemption: ". dbh->errstr;
233 my $existing_exemption = $sth->fetchrow_arrayref->[0] || 0;
235 # add any exemption we're already using for another line item
236 foreach ( grep { $_->taxnum == $tax_object->taxnum &&
237 $_->exempt_monthly eq 'Y' &&
240 } @existing_exemptions
243 $existing_exemption += $_->amount;
246 my $remaining_exemption =
247 $tax_object->exempt_amount - $existing_exemption;
248 if ( $remaining_exemption > 0 ) {
249 my $addl = $remaining_exemption > $permonth
251 : $remaining_exemption;
252 $addl = $taxable_charged if $addl > $taxable_charged;
254 push @new_exemptions, FS::cust_tax_exempt_pkg->new({
255 amount => sprintf('%.2f', $addl),
256 exempt_monthly => 'Y',
261 $taxable_charged -= $addl;
263 # if they're using multiple months of exemption for a multi-month
264 # package, then record the exemptions in separate months
274 # attach them to the line item
275 foreach my $ex (@new_exemptions) {
277 $ex->set('taxnum', $taxnum);
279 if ( $cust_bill_pkg->billpkgnum ) {
280 # the exempted item is already inserted (it should be, these days) so
281 # insert the exemption record now:
282 $ex->set('billpkgnum', $cust_bill_pkg->billpkgnum);
283 my $error = $ex->insert;
284 return "inserting tax exemption record: $error" if $error;
287 # defer it until the item is inserted
288 push @{ $cust_bill_pkg->cust_tax_exempt_pkg }, $ex;
292 # and remember we've used the exemption
293 push @existing_exemptions, @new_exemptions;
295 $taxable_charged = sprintf( "%.2f", $taxable_charged);
296 next if $taxable_charged == 0;
298 my $this_tax_cents = $taxable_charged * $tax_object->tax;
299 if ( $round_per_line_item ) {
300 # Round the tax to the nearest cent for each line item, instead of
301 # across the whole invoice.
302 $this_tax_cents = sprintf('%.0f', $this_tax_cents);
304 # Otherwise truncate it so that rounding error is always positive.
305 $this_tax_cents = int($this_tax_cents);
309 if ( my $cust_pkg = $cust_bill_pkg->cust_pkg ) {
310 $locationnum = $cust_pkg->tax_locationnum;
311 } elsif ( $conf->exists('tax-ship_address') ) {
312 $locationnum = $cust_main->ship_locationnum;
314 $locationnum = $cust_main->bill_locationnum;
317 my $location = FS::cust_bill_pkg_tax_location->new({
318 'taxnum' => $tax_object->taxnum,
319 'taxtype' => ref($tax_object),
320 'cents' => $this_tax_cents,
321 'pkgnum' => $cust_bill_pkg->pkgnum,
322 'locationnum' => $locationnum,
323 'taxable_cust_bill_pkg' => $cust_bill_pkg,
325 push @tax_links, $location;
327 $taxable_total += $taxable_charged;
328 $tax_cents += $this_tax_cents;
329 } #foreach $cust_bill_pkg
331 # calculate tax and rounding error for the whole group: total taxable
332 # amount times tax rate (as cents per dollar), minus the tax already
334 # and force 0.5 to round up
335 my $extra_cents = sprintf('%.0f',
336 ($taxable_total * $tax_object->tax) - $tax_cents + 0.00000001
339 # if we're rounding per item, then ignore that and don't distribute any
341 if ( $round_per_line_item ) {
345 if ( $extra_cents < 0 ) {
346 die "nonsense extra_cents value $extra_cents";
348 $tax_cents += $extra_cents;
350 foreach (@tax_links) { # can never require more than a single pass, yes?
351 my $cents = $_->get('cents');
352 if ( $extra_cents > 0 ) {
356 $_->set('amount', sprintf('%.2f', $cents/100));
366 rate_table => 'cust_main_county',
367 link_table => 'cust_bill_pkg_tax_location',