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;
27 my $custnum = $self->{cust_main}->custnum;
29 push @{ $self->{items} }, $cust_bill_pkg;
31 my %taxhash = map { $_ => $location->get($_) }
32 qw( district county state country );
33 # city names in cust_main_county are uppercase
34 $taxhash{'city'} = uc($location->get('city'));
36 $taxhash{'taxclass'} = $part_item->taxclass;
38 my @taxes = (); # entries are cust_main_county objects
39 my %taxhash_elim = %taxhash;
40 my @elim = qw( district city county state );
43 #first try a match with taxclass
44 @taxes = qsearch( 'cust_main_county', \%taxhash_elim );
46 if ( !scalar(@taxes) && $taxhash_elim{'taxclass'} ) {
47 #then try a match without taxclass
48 my %no_taxclass = %taxhash_elim;
49 $no_taxclass{ 'taxclass' } = '';
50 @taxes = qsearch( 'cust_main_county', \%no_taxclass );
53 $taxhash_elim{ shift(@elim) } = '';
54 } while ( !scalar(@taxes) && scalar(@elim) );
56 foreach my $tax (@taxes) {
57 my $taxnum = $tax->taxnum;
58 $self->{taxes}->{$taxnum} ||= [ $tax ];
59 $cust_bill_pkg->set_exemptions( $tax, 'custnum' => $custnum );
60 push @{ $self->{taxes}->{$taxnum} }, $cust_bill_pkg;
65 my ($self, %opt) = @_;
66 my $tax_object = $opt{tax};
67 my $taxables = $opt{sales};
68 my $taxnum = $tax_object->taxnum;
69 my $exemptions = $self->{exemptions}->{$taxnum} ||= [];
71 my $taxable_total = 0;
74 my $round_per_line_item = $conf->exists('tax-round_per_line_item');
76 my $cust_main = $self->{cust_main};
77 my $custnum = $cust_main->custnum;
78 my $invoice_time = $self->{invoice_time};
80 # set a flag if the customer is tax-exempt
82 my $conf = FS::Conf->new;
83 if ( $conf->exists('cust_class-tax_exempt') ) {
84 my $cust_class = $cust_main->cust_class;
85 $exempt_cust = $cust_class->tax if $cust_class;
87 $exempt_cust = $cust_main->tax;
89 # set a flag if the customer is exempt from this tax here
90 my $exempt_cust_taxname = $cust_main->tax_exemption($tax_object->taxname)
91 if $tax_object->taxname;
93 # Gather any exemptions that are already attached to these cust_bill_pkgs
94 # so that we can deduct them from the customer's monthly limit.
95 my @existing_exemptions = @{ $exemptions };
96 push @existing_exemptions, @{ $_->cust_tax_exempt_pkg }
101 foreach my $cust_bill_pkg (@$taxables) {
104 my $taxable_charged = $cust_bill_pkg->setup + $cust_bill_pkg->recur
105 or next; # don't create zero-amount exemptions
107 # XXX the following procedure should probably be in cust_bill_pkg
109 if ( $exempt_cust ) {
111 push @new_exemptions, FS::cust_tax_exempt_pkg->new({
112 amount => $taxable_charged,
115 $taxable_charged = 0;
117 } elsif ( $exempt_cust_taxname ) {
119 push @new_exemptions, FS::cust_tax_exempt_pkg->new({
120 amount => $taxable_charged,
121 exempt_cust_taxname => 'Y',
123 $taxable_charged = 0;
127 if ( my $part_pkg = $cust_bill_pkg->part_pkg ) {
129 if ( ($part_pkg->setuptax eq 'Y' or $tax_object->setuptax eq 'Y')
130 and $cust_bill_pkg->setup > 0 and $taxable_charged > 0 ) {
132 push @new_exemptions, FS::cust_tax_exempt_pkg->new({
133 amount => $cust_bill_pkg->setup,
136 $taxable_charged -= $cust_bill_pkg->setup;
139 if ( ($part_pkg->recurtax eq 'Y' or $tax_object->recurtax eq 'Y')
140 and $cust_bill_pkg->recur > 0 and $taxable_charged > 0 ) {
142 push @new_exemptions, FS::cust_tax_exempt_pkg->new({
143 amount => $cust_bill_pkg->recur,
146 $taxable_charged -= $cust_bill_pkg->recur;
151 if ( $tax_object->exempt_amount && $tax_object->exempt_amount > 0
152 and $taxable_charged > 0 ) {
153 # If the billing period extends across multiple calendar months,
154 # there may be several months of exemption available.
155 my $sdate = $cust_bill_pkg->sdate || $invoice_time;
156 my $start_month = (localtime($sdate))[4] + 1;
157 my $start_year = (localtime($sdate))[5] + 1900;
158 my $edate = $cust_bill_pkg->edate || $invoice_time;
159 my $end_month = (localtime($edate))[4] + 1;
160 my $end_year = (localtime($edate))[5] + 1900;
162 # If the partial last month + partial first month <= one month,
163 # don't use the exemption in the last month
164 # (unless the last month is also the first month, e.g. one-time
166 if ( (localtime($sdate))[3] >= (localtime($edate))[3]
167 and ($start_month != $end_month or $start_year != $end_year)
170 if ( $end_month == 0 ) {
176 # number of months of exemption available
177 my $freq = ($end_month - $start_month) +
178 ($end_year - $start_year) * 12 +
181 # divide equally among all of them
182 my $permonth = sprintf('%.2f', $taxable_charged / $freq);
184 #call the whole thing off if this customer has any old
185 #exemption records...
186 my @cust_tax_exempt =
187 qsearch( 'cust_tax_exempt' => { custnum=> $custnum } );
188 if ( @cust_tax_exempt ) {
190 'this customer still has old-style tax exemption records; '.
191 'run bin/fs-migrate-cust_tax_exempt?';
194 my ($mon, $year) = ($start_month, $start_year);
195 while ($taxable_charged > 0.005 and
196 ($year < $end_year or
197 ($year == $end_year and $mon <= $end_month)
201 # find the sum of the exemption used by this customer, for this tax,
205 FROM cust_tax_exempt_pkg
206 LEFT JOIN cust_bill_pkg USING ( billpkgnum )
207 LEFT JOIN cust_bill USING ( invnum )
212 AND exempt_monthly = 'Y'
214 my $sth = dbh->prepare($sql) or
215 return "fatal: can't lookup existing exemption: ". dbh->errstr;
222 return "fatal: can't lookup existing exemption: ". dbh->errstr;
223 my $existing_exemption = $sth->fetchrow_arrayref->[0] || 0;
225 # add any exemption we're already using for another line item
226 foreach ( grep { $_->taxnum == $tax_object->taxnum &&
227 $_->exempt_monthly eq 'Y' &&
230 } @existing_exemptions
233 $existing_exemption += $_->amount;
236 my $remaining_exemption =
237 $tax_object->exempt_amount - $existing_exemption;
238 if ( $remaining_exemption > 0 ) {
239 my $addl = $remaining_exemption > $permonth
241 : $remaining_exemption;
242 $addl = $taxable_charged if $addl > $taxable_charged;
244 push @new_exemptions, FS::cust_tax_exempt_pkg->new({
245 amount => sprintf('%.2f', $addl),
246 exempt_monthly => 'Y',
251 $taxable_charged -= $addl;
253 # if they're using multiple months of exemption for a multi-month
254 # package, then record the exemptions in separate months
264 # attach them to the line item
265 foreach my $ex (@new_exemptions) {
267 $ex->set('taxnum', $taxnum);
269 if ( $cust_bill_pkg->billpkgnum ) {
270 # the exempted item is already inserted (it should be, these days) so
271 # insert the exemption record now:
272 $ex->set('billpkgnum', $cust_bill_pkg->billpkgnum);
273 my $error = $ex->insert;
274 return "inserting tax exemption record: $error" if $error;
277 # defer it until the item is inserted
278 push @{ $cust_bill_pkg->cust_tax_exempt_pkg }, $ex;
282 # and remember we've used the exemption
283 push @existing_exemptions, @new_exemptions;
285 $taxable_charged = sprintf( "%.2f", $taxable_charged);
286 next if $taxable_charged == 0;
288 my $this_tax_cents = $taxable_charged * $tax_object->tax;
289 if ( $round_per_line_item ) {
290 # Round the tax to the nearest cent for each line item, instead of
291 # across the whole invoice.
292 $this_tax_cents = sprintf('%.0f', $this_tax_cents);
294 # Otherwise truncate it so that rounding error is always positive.
295 $this_tax_cents = int($this_tax_cents);
299 if ( my $cust_pkg = $cust_bill_pkg->cust_pkg ) {
300 $locationnum = $cust_pkg->tax_locationnum;
301 } elsif ( $conf->exists('tax-ship_address') ) {
302 $locationnum = $cust_main->ship_locationnum;
304 $locationnum = $cust_main->bill_locationnum;
307 my $location = FS::cust_bill_pkg_tax_location->new({
308 'taxnum' => $tax_object->taxnum,
309 'taxtype' => ref($tax_object),
310 'cents' => $this_tax_cents,
311 'pkgnum' => $cust_bill_pkg->pkgnum,
312 'locationnum' => $locationnum,
313 'taxable_cust_bill_pkg' => $cust_bill_pkg,
315 push @tax_links, $location;
317 $taxable_total += $taxable_charged;
318 $tax_cents += $this_tax_cents;
319 } #foreach $cust_bill_pkg
321 # calculate tax and rounding error for the whole group: total taxable
322 # amount times tax rate (as cents per dollar), minus the tax already
324 # and force 0.5 to round up
325 my $extra_cents = sprintf('%.0f',
326 ($taxable_total * $tax_object->tax) - $tax_cents + 0.00000001
329 # if we're rounding per item, then ignore that and don't distribute any
331 if ( $round_per_line_item ) {
335 if ( $extra_cents < 0 ) {
336 die "nonsense extra_cents value $extra_cents";
338 $tax_cents += $extra_cents;
340 foreach (@tax_links) { # can never require more than a single pass, yes?
341 my $cents = $_->get('cents');
342 if ( $extra_cents > 0 ) {
346 $_->set('amount', sprintf('%.2f', $cents/100));
356 rate_table => 'cust_main_county',
357 link_table => 'cust_bill_pkg_tax_location',