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 );
43 # WA state district city names are not stable in the WA tax tables
44 # Allow districts to match with just a district id
45 if ( $taxhash{district} ) {
46 @taxes = qsearch( cust_main_county => {
47 district => $taxhash{district},
48 taxclass => $taxhash{taxclass},
50 if ( !scalar(@taxes) && $taxhash{taxclass} ) {
51 qsearch( cust_main_county => {
52 district => $taxhash{district},
60 #first try a match with taxclass
61 if ( !scalar(@taxes) ) {
62 @taxes = qsearch( 'cust_main_county', \%taxhash_elim );
65 if ( !scalar(@taxes) && $taxhash_elim{'taxclass'} ) {
66 #then try a match without taxclass
67 my %no_taxclass = %taxhash_elim;
68 $no_taxclass{ 'taxclass' } = '';
69 @taxes = qsearch( 'cust_main_county', \%no_taxclass );
72 $taxhash_elim{ shift(@elim) } = '';
73 } while ( !scalar(@taxes) && scalar(@elim) );
75 foreach my $tax (@taxes) {
76 my $taxnum = $tax->taxnum;
77 $self->{taxes}->{$taxnum} ||= [ $tax ];
78 $cust_bill_pkg->set_exemptions( $tax, 'custnum' => $custnum );
79 push @{ $self->{taxes}->{$taxnum} }, $cust_bill_pkg;
84 my ($self, %opt) = @_;
85 my $tax_object = $opt{tax};
86 my $taxables = $opt{sales};
87 my $taxnum = $tax_object->taxnum;
88 my $exemptions = $self->{exemptions}->{$taxnum} ||= [];
90 my $taxable_total = 0;
93 my $round_per_line_item = $conf->exists('tax-round_per_line_item');
95 my $cust_main = $self->{cust_main};
96 my $custnum = $cust_main->custnum;
97 my $invoice_time = $self->{invoice_time};
99 # set a flag if the customer is tax-exempt
101 my $conf = FS::Conf->new;
102 if ( $conf->exists('cust_class-tax_exempt') ) {
103 my $cust_class = $cust_main->cust_class;
104 $exempt_cust = $cust_class->tax if $cust_class;
106 $exempt_cust = $cust_main->tax;
108 # set a flag if the customer is exempt from this tax here
109 my $exempt_cust_taxname = $cust_main->tax_exemption($tax_object->taxname)
110 if $tax_object->taxname;
112 # Gather any exemptions that are already attached to these cust_bill_pkgs
113 # so that we can deduct them from the customer's monthly limit.
114 my @existing_exemptions = @{ $exemptions };
115 push @existing_exemptions, @{ $_->cust_tax_exempt_pkg }
120 foreach my $cust_bill_pkg (@$taxables) {
123 my $taxable_charged = $cust_bill_pkg->setup + $cust_bill_pkg->recur
124 or next; # don't create zero-amount exemptions
126 ## re-add the discounted amount if the tax needs to be charged pre discount
127 if ($tax_object->charge_prediscount) {
128 my $discount_amount = 0;
129 foreach my $discount (@{$cust_bill_pkg->discounts}) {
130 $discount_amount += $discount->amount;
132 $taxable_charged += $discount_amount;
135 # XXX the following procedure should probably be in cust_bill_pkg
137 if ( $exempt_cust ) {
139 push @new_exemptions, FS::cust_tax_exempt_pkg->new({
140 amount => $taxable_charged,
143 $taxable_charged = 0;
145 } elsif ( $exempt_cust_taxname ) {
147 push @new_exemptions, FS::cust_tax_exempt_pkg->new({
148 amount => $taxable_charged,
149 exempt_cust_taxname => 'Y',
151 $taxable_charged = 0;
155 if ( my $part_pkg = $cust_bill_pkg->part_pkg ) {
157 if ( ($part_pkg->setuptax eq 'Y' or $tax_object->setuptax eq 'Y')
158 and $cust_bill_pkg->setup > 0 and $taxable_charged > 0 ) {
160 push @new_exemptions, FS::cust_tax_exempt_pkg->new({
161 amount => $cust_bill_pkg->setup,
164 $taxable_charged -= $cust_bill_pkg->setup;
167 if ( ($part_pkg->recurtax eq 'Y' or $tax_object->recurtax eq 'Y')
168 and $cust_bill_pkg->recur > 0 and $taxable_charged > 0 ) {
170 push @new_exemptions, FS::cust_tax_exempt_pkg->new({
171 amount => $cust_bill_pkg->recur,
174 $taxable_charged -= $cust_bill_pkg->recur;
179 if ( $tax_object->exempt_amount && $tax_object->exempt_amount > 0
180 and $taxable_charged > 0 ) {
181 # If the billing period extends across multiple calendar months,
182 # there may be several months of exemption available.
183 my $sdate = $cust_bill_pkg->sdate || $invoice_time;
184 my $start_month = (localtime($sdate))[4] + 1;
185 my $start_year = (localtime($sdate))[5] + 1900;
186 my $edate = $cust_bill_pkg->edate || $invoice_time;
187 my $end_month = (localtime($edate))[4] + 1;
188 my $end_year = (localtime($edate))[5] + 1900;
190 # If the partial last month + partial first month <= one month,
191 # don't use the exemption in the last month
192 # (unless the last month is also the first month, e.g. one-time
194 if ( (localtime($sdate))[3] >= (localtime($edate))[3]
195 and ($start_month != $end_month or $start_year != $end_year)
198 if ( $end_month == 0 ) {
204 # number of months of exemption available
205 my $freq = ($end_month - $start_month) +
206 ($end_year - $start_year) * 12 +
209 # divide equally among all of them
210 my $permonth = sprintf('%.2f', $taxable_charged / $freq);
212 #call the whole thing off if this customer has any old
213 #exemption records...
214 my @cust_tax_exempt =
215 qsearch( 'cust_tax_exempt' => { custnum=> $custnum } );
216 if ( @cust_tax_exempt ) {
218 'this customer still has old-style tax exemption records; '.
219 'run bin/fs-migrate-cust_tax_exempt?';
222 my ($mon, $year) = ($start_month, $start_year);
223 while ($taxable_charged > 0.005 and
224 ($year < $end_year or
225 ($year == $end_year and $mon <= $end_month)
229 # find the sum of the exemption used by this customer, for this tax,
233 FROM cust_tax_exempt_pkg
234 LEFT JOIN cust_bill_pkg USING ( billpkgnum )
235 LEFT JOIN cust_bill USING ( invnum )
240 AND exempt_monthly = 'Y'
242 my $sth = dbh->prepare($sql) or
243 return "fatal: can't lookup existing exemption: ". dbh->errstr;
250 return "fatal: can't lookup existing exemption: ". dbh->errstr;
251 my $existing_exemption = $sth->fetchrow_arrayref->[0] || 0;
253 # add any exemption we're already using for another line item
254 foreach ( grep { $_->taxnum == $tax_object->taxnum &&
255 $_->exempt_monthly eq 'Y' &&
258 } @existing_exemptions
261 $existing_exemption += $_->amount;
264 my $remaining_exemption =
265 $tax_object->exempt_amount - $existing_exemption;
266 if ( $remaining_exemption > 0 ) {
267 my $addl = $remaining_exemption > $permonth
269 : $remaining_exemption;
270 $addl = $taxable_charged if $addl > $taxable_charged;
272 push @new_exemptions, FS::cust_tax_exempt_pkg->new({
273 amount => sprintf('%.2f', $addl),
274 exempt_monthly => 'Y',
279 $taxable_charged -= $addl;
281 # if they're using multiple months of exemption for a multi-month
282 # package, then record the exemptions in separate months
292 # attach them to the line item
293 foreach my $ex (@new_exemptions) {
295 $ex->set('taxnum', $taxnum);
297 if ( $cust_bill_pkg->billpkgnum ) {
298 # the exempted item is already inserted (it should be, these days) so
299 # insert the exemption record now:
300 $ex->set('billpkgnum', $cust_bill_pkg->billpkgnum);
301 my $error = $ex->insert;
302 return "inserting tax exemption record: $error" if $error;
305 # defer it until the item is inserted
306 push @{ $cust_bill_pkg->cust_tax_exempt_pkg }, $ex;
310 # and remember we've used the exemption
311 push @existing_exemptions, @new_exemptions;
313 $taxable_charged = sprintf( "%.2f", $taxable_charged);
314 next if $taxable_charged == 0;
316 my $this_tax_cents = $taxable_charged * $tax_object->tax;
317 if ( $round_per_line_item ) {
318 # Round the tax to the nearest cent for each line item, instead of
319 # across the whole invoice.
320 $this_tax_cents = sprintf('%.0f', $this_tax_cents);
322 # Otherwise truncate it so that rounding error is always positive.
323 $this_tax_cents = int($this_tax_cents);
327 if ( my $cust_pkg = $cust_bill_pkg->cust_pkg ) {
328 $locationnum = $cust_pkg->tax_locationnum;
329 } elsif ( $conf->exists('tax-ship_address') ) {
330 $locationnum = $cust_main->ship_locationnum;
332 $locationnum = $cust_main->bill_locationnum;
335 my $location = FS::cust_bill_pkg_tax_location->new({
336 'taxnum' => $tax_object->taxnum,
337 'taxtype' => ref($tax_object),
338 'cents' => $this_tax_cents,
339 'pkgnum' => $cust_bill_pkg->pkgnum,
340 'locationnum' => $locationnum,
341 'taxable_cust_bill_pkg' => $cust_bill_pkg,
343 push @tax_links, $location;
345 $taxable_total += $taxable_charged;
346 $tax_cents += $this_tax_cents;
347 } #foreach $cust_bill_pkg
349 # calculate tax and rounding error for the whole group: total taxable
350 # amount times tax rate (as cents per dollar), minus the tax already
352 # and force 0.5 to round up
353 my $extra_cents = sprintf('%.0f',
354 ($taxable_total * $tax_object->tax) - $tax_cents + 0.00000001
357 # if we're rounding per item, then ignore that and don't distribute any
359 if ( $round_per_line_item ) {
363 if ( $extra_cents < 0 ) {
364 die "nonsense extra_cents value $extra_cents";
366 $tax_cents += $extra_cents;
368 foreach (@tax_links) { # can never require more than a single pass, yes?
369 my $cents = $_->get('cents');
370 if ( $extra_cents > 0 ) {
374 $_->set('amount', sprintf('%.2f', $cents/100));
384 rate_table => 'cust_main_county',
385 link_table => 'cust_bill_pkg_tax_location',