use FS::part_pkg;
use FS::cust_tax_exempt;
use FS::cust_tax_exempt_pkg;
+use FS::upgrade_journal;
@ISA = qw( FS::Record );
@EXPORT_OK = qw( regionselector );
=item recurtax - if 'Y', this tax does not apply to recurring fees
+=item source - the tax lookup method that created this tax record. For records
+created manually, this will be null.
+
=back
=head1 METHODS
sub check {
my $self = shift;
+ $self->trim_whitespace(qw(district city county state country));
+ $self->set('city', uc($self->get('city'))); # also county?
+
$self->exempt_amount(0) unless $self->exempt_amount;
$self->ut_numbern('taxnum')
|| $self->ut_textn('taxname')
|| $self->ut_enum('setuptax', [ '', 'Y' ] )
|| $self->ut_enum('recurtax', [ '', 'Y' ] )
+ || $self->ut_textn('source')
|| $self->SUPER::check
;
of the taxable items. All of these links must be resolved as the objects
are inserted.
-In addition to calculating the tax for the line items, this will calculate
-any appropriate tax exemptions and attach them to the line items.
-
-Options may include 'custnum' and 'invoice_date' in case the cust_bill_pkg
+Options may include 'custnum' and 'invoice_time' in case the cust_bill_pkg
objects belong to an invoice that hasn't been inserted yet.
Options may include 'exemptions', an arrayref of L<FS::cust_tax_exempt_pkg>
sub taxline {
my( $self, $taxables, %opt ) = @_;
+ $taxables = [ $taxables ] unless ref($taxables) eq 'ARRAY';
+ # remove any charge class identifiers; they're not supported here
+ @$taxables = grep { ref $_ } @$taxables;
+
return 'taxline called with no line items' unless @$taxables;
local $SIG{HUP} = 'IGNORE';
my $dbh = dbh;
my $name = $self->taxname || 'Tax';
- my $taxable_cents = 0;
+ my $taxable_total = 0;
my $tax_cents = 0;
+ my $round_per_line_item = $conf->exists('tax-round_per_line_item');
+
my $cust_bill = $taxables->[0]->cust_bill;
my $custnum = $cust_bill ? $cust_bill->custnum : $opt{'custnum'};
- my $invoice_date = $cust_bill ? $cust_bill->_date : $opt{'invoice_date'};
+ my $invoice_time = $cust_bill ? $cust_bill->_date : $opt{'invoice_time'};
my $cust_main = FS::cust_main->by_key($custnum) if $custnum > 0;
- if (!$cust_main) {
- # better way to handle this? should we just assume that it's taxable?
- die "unable to calculate taxes for an unknown customer\n";
- }
-
- # set a flag if the customer is tax-exempt
- my $exempt_cust;
- my $conf = FS::Conf->new;
- if ( $conf->exists('cust_class-tax_exempt') ) {
- my $cust_class = $cust_main->cust_class;
- $exempt_cust = $cust_class->tax if $cust_class;
- } else {
- $exempt_cust = $cust_main->tax;
- }
-
- # set a flag if the customer is exempt from this tax here
- my $exempt_cust_taxname = $cust_main->tax_exemption($self->taxname)
- if $self->taxname;
+ # (to avoid complications with estimated tax on quotations, assume it's
+ # taxable if there is no customer)
+ #if (!$cust_main) {
+ #die "unable to calculate taxes for an unknown customer\n";
+ #}
# Gather any exemptions that are already attached to these cust_bill_pkgs
# so that we can deduct them from the customer's monthly limit.
my @tax_location;
foreach my $cust_bill_pkg (@$taxables) {
-
- my $cust_pkg = $cust_bill_pkg->cust_pkg;
- my $part_pkg = $cust_bill_pkg->part_pkg;
-
- my @new_exemptions;
- my $taxable_charged = $cust_bill_pkg->setup + $cust_bill_pkg->recur
- or next; # don't create zero-amount exemptions
-
- # XXX the following procedure should probably be in cust_bill_pkg
-
- if ( $exempt_cust ) {
-
- push @new_exemptions, FS::cust_tax_exempt_pkg->new({
- amount => $taxable_charged,
- exempt_cust => 'Y',
- });
- $taxable_charged = 0;
-
- } elsif ( $exempt_cust_taxname ) {
-
- push @new_exemptions, FS::cust_tax_exempt_pkg->new({
- amount => $taxable_charged,
- exempt_cust_taxname => 'Y',
- });
- $taxable_charged = 0;
-
+ # careful... may be a cust_bill_pkg or a quotation_pkg
+
+ my $taxable_charged = $cust_bill_pkg->setup + $cust_bill_pkg->recur;
+ foreach ( grep { $_->taxnum == $self->taxnum }
+ @{ $cust_bill_pkg->cust_tax_exempt_pkg }
+ ) {
+ # deal with exemptions that have been set on this line item, and
+ # pertain to this tax def
+ $taxable_charged -= $_->amount;
}
- if ( ($part_pkg->setuptax eq 'Y' or $self->setuptax eq 'Y')
- and $cust_bill_pkg->setup > 0 and $taxable_charged > 0 ) {
+ # can't determine the tax_locationnum directly for fees; they're not
+ # yet linked to an invoice
+ my $locationnum = $cust_bill_pkg->tax_locationnum
+ || $cust_main->ship_locationnum;
- push @new_exemptions, FS::cust_tax_exempt_pkg->new({
- amount => $cust_bill_pkg->setup,
- exempt_setup => 'Y'
- });
- $taxable_charged -= $cust_bill_pkg->setup;
-
- }
- if ( ($part_pkg->recurtax eq 'Y' or $self->recurtax eq 'Y')
- and $cust_bill_pkg->recur > 0 and $taxable_charged > 0 ) {
-
- push @new_exemptions, FS::cust_tax_exempt_pkg->new({
- amount => $cust_bill_pkg->recur,
- exempt_recur => 'Y'
- });
- $taxable_charged -= $cust_bill_pkg->recur;
-
- }
-
+ ### Monthly capped exemptions ###
if ( $self->exempt_amount && $self->exempt_amount > 0
- and $taxable_charged > 0 ) {
- #my ($mon,$year) = (localtime($cust_bill_pkg->sdate) )[4,5];
- my ($mon,$year) =
- (localtime( $cust_bill_pkg->sdate || $invoice_date ) )[4,5];
- $mon++;
- $year += 1900;
- my $freq = $cust_bill_pkg->freq;
- unless ($freq) {
- $freq = $part_pkg->freq || 1; # less trustworthy fallback
- }
- if ( $freq !~ /(\d+)$/ ) {
- $dbh->rollback if $oldAutoCommit;
- return "daily/weekly package definitions not (yet?)".
- " compatible with monthly tax exemptions";
+ and $taxable_charged > 0
+ and $cust_main ) {
+
+ # XXX monthly exemptions currently don't work on quotations
+
+ # If the billing period extends across multiple calendar months,
+ # there may be several months of exemption available.
+ my $sdate = $cust_bill_pkg->sdate || $invoice_time;
+ my $start_month = (localtime($sdate))[4] + 1;
+ my $start_year = (localtime($sdate))[5] + 1900;
+ my $edate = $cust_bill_pkg->edate || $invoice_time;
+ my $end_month = (localtime($edate))[4] + 1;
+ my $end_year = (localtime($edate))[5] + 1900;
+
+ # If the partial last month + partial first month <= one month,
+ # don't use the exemption in the last month
+ # (unless the last month is also the first month, e.g. one-time
+ # charges)
+ if ( (localtime($sdate))[3] >= (localtime($edate))[3]
+ and ($start_month != $end_month or $start_year != $end_year)
+ ) {
+ $end_month--;
+ if ( $end_month == 0 ) {
+ $end_year--;
+ $end_month = 12;
+ }
}
- my $taxable_per_month =
- sprintf("%.2f", $taxable_charged / $freq );
+
+ # number of months of exemption available
+ my $freq = ($end_month - $start_month) +
+ ($end_year - $start_year) * 12 +
+ 1;
+
+ # divide equally among all of them
+ my $permonth = sprintf('%.2f', $taxable_charged / $freq);
#call the whole thing off if this customer has any old
#exemption records...
'run bin/fs-migrate-cust_tax_exempt?';
}
- foreach my $which_month ( 1 .. $freq ) {
-
- #maintain the new exemption table now
+ my ($mon, $year) = ($start_month, $start_year);
+ while ($taxable_charged > 0.005 and
+ ($year < $end_year or
+ ($year == $end_year and $mon <= $end_month)
+ )
+ ) {
+
+ # find the sum of the exemption used by this customer, for this tax,
+ # in this month
my $sql = "
SELECT SUM(amount)
FROM cust_tax_exempt_pkg
";
my $sth = dbh->prepare($sql) or do {
$dbh->rollback if $oldAutoCommit;
- return "fatal: can't lookup exising exemption: ". dbh->errstr;
+ return "fatal: can't lookup existing exemption: ". dbh->errstr;
};
$sth->execute(
$custnum,
$mon,
) or do {
$dbh->rollback if $oldAutoCommit;
- return "fatal: can't lookup exising exemption: ". dbh->errstr;
+ return "fatal: can't lookup existing exemption: ". dbh->errstr;
};
my $existing_exemption = $sth->fetchrow_arrayref->[0] || 0;
+ # add any exemption we're already using for another line item
foreach ( grep { $_->taxnum == $self->taxnum &&
$_->exempt_monthly eq 'Y' &&
$_->month == $mon &&
{
$existing_exemption += $_->amount;
}
-
+
my $remaining_exemption =
$self->exempt_amount - $existing_exemption;
if ( $remaining_exemption > 0 ) {
- my $addl = $remaining_exemption > $taxable_per_month
- ? $taxable_per_month
+ my $addl = $remaining_exemption > $permonth
+ ? $permonth
: $remaining_exemption;
- push @new_exemptions, FS::cust_tax_exempt_pkg->new({
+ $addl = $taxable_charged if $addl > $taxable_charged;
+
+ my $new_exemption =
+ FS::cust_tax_exempt_pkg->new({
amount => sprintf('%.2f', $addl),
exempt_monthly => 'Y',
year => $year,
month => $mon,
+ taxnum => $self->taxnum,
+ taxtype => ref($self)
});
$taxable_charged -= $addl;
+
+ # create a record of it
+ push @{ $cust_bill_pkg->cust_tax_exempt_pkg }, $new_exemption;
+ # and allow it to be counted against the limit for other packages
+ push @existing_exemptions, $new_exemption;
}
- last if $taxable_charged < 0.005;
# if they're using multiple months of exemption for a multi-month
# package, then record the exemptions in separate months
$mon++;
$year++;
}
- } #foreach $which_month
- } # if exempt_amount
-
- $_->taxnum($self->taxnum) foreach @new_exemptions;
-
- # attach them to the line item
- push @{ $cust_bill_pkg->cust_tax_exempt_pkg }, @new_exemptions;
- push @existing_exemptions, @new_exemptions;
+ }
+ } # if exempt_amount and $cust_main
$taxable_charged = sprintf( "%.2f", $taxable_charged);
next if $taxable_charged == 0;
- my $this_tax_cents = int($taxable_charged * $self->tax);
+ my $this_tax_cents = $taxable_charged * $self->tax;
+ if ( $round_per_line_item ) {
+ # Round the tax to the nearest cent for each line item, instead of
+ # across the whole invoice.
+ $this_tax_cents = sprintf('%.0f', $this_tax_cents);
+ } else {
+ # Otherwise truncate it so that rounding error is always positive.
+ $this_tax_cents = int($this_tax_cents);
+ }
+
my $location = FS::cust_bill_pkg_tax_location->new({
'taxnum' => $self->taxnum,
'taxtype' => ref($self),
'cents' => $this_tax_cents,
'pkgnum' => $cust_bill_pkg->pkgnum,
- 'locationnum' => $cust_bill_pkg->cust_pkg->tax_locationnum,
+ 'locationnum' => $locationnum,
'taxable_cust_bill_pkg' => $cust_bill_pkg,
'tax_cust_bill_pkg' => $tax_item,
});
push @tax_location, $location;
- $taxable_cents += $taxable_charged;
+ $taxable_total += $taxable_charged;
$tax_cents += $this_tax_cents;
} #foreach $cust_bill_pkg
-
- # now round and distribute
- my $extra_cents = sprintf('%.2f', $taxable_cents * $self->tax / 100) * 100
- - $tax_cents;
- # make sure we have an integer
- $extra_cents = sprintf('%.0f', $extra_cents);
+
+
+ # calculate tax and rounding error for the whole group: total taxable
+ # amount times tax rate (as cents per dollar), minus the tax already
+ # charged
+ # and force 0.5 to round up
+ my $extra_cents = sprintf('%.0f',
+ ($taxable_total * $self->tax) - $tax_cents + 0.00000001
+ );
+
+ # if we're rounding per item, then ignore that and don't distribute any
+ # extra cents.
+ if ( $round_per_line_item ) {
+ $extra_cents = 0;
+ }
+
if ( $extra_cents < 0 ) {
die "nonsense extra_cents value $extra_cents";
}
}
+sub _upgrade_data {
+ my $class = shift;
+ # assume taxes in Washington with district numbers, and null name, or
+ # named 'sales tax', are looked up via the wa_sales method. mark them.
+ my $journal = 'cust_main_county__source_wa_sales';
+ if (!FS::upgrade_journal->is_done($journal)) {
+ my @taxes = qsearch({
+ 'table' => 'cust_main_county',
+ 'extra_sql' => " WHERE tax > 0 AND country = 'US' AND state = 'WA'".
+ " AND district IS NOT NULL AND ( taxname IS NULL OR ".
+ " taxname ~* 'sales tax' )",
+ });
+ if ( @taxes ) {
+ warn "Flagging Washington state sales taxes: ".scalar(@taxes)." records.\n";
+ foreach (@taxes) {
+ $_->set('source', 'wa_sales');
+ my $error = $_->replace;
+ die $error if $error;
+ }
+ }
+ FS::upgrade_journal->set_done($journal);
+ }
+ # trim whitespace and convert to uppercase in the 'city' field.
+ foreach my $record (qsearch({
+ table => 'cust_main_county',
+ extra_sql => " WHERE city LIKE ' %' OR city LIKE '% ' OR city != UPPER(city)",
+ })) {
+ # any with-trailing-space records probably duplicate other records
+ # from the same city, and if we just fix the record in place, we'll
+ # create an exact duplicate.
+ # so find the record this one would duplicate, and merge them.
+ $record->check; # trims whitespace
+ my %match = map { $_ => $record->get($_) }
+ qw(city county state country district taxname taxclass);
+ my $other = qsearchs('cust_main_county', \%match);
+ if ($other) {
+ my $new_taxnum = $other->taxnum;
+ my $old_taxnum = $record->taxnum;
+ if ($other->tax != $record->tax or
+ $other->exempt_amount != $record->exempt_amount) {
+ # don't assume these are the same.
+ warn "Found duplicate taxes (#$new_taxnum and #$old_taxnum) but they have different rates and can't be merged.\n";
+ } else {
+ warn "Merging tax #$old_taxnum into #$new_taxnum\n";
+ foreach my $table (qw(
+ cust_bill_pkg_tax_location
+ cust_bill_pkg_tax_location_void
+ cust_tax_exempt_pkg
+ cust_tax_exempt_pkg_void
+ )) {
+ foreach my $row (qsearch($table, { 'taxnum' => $old_taxnum })) {
+ $row->set('taxnum' => $new_taxnum);
+ my $error = $row->replace;
+ die $error if $error;
+ }
+ }
+ my $error = $record->delete;
+ die $error if $error;
+ }
+ } else {
+ # else there is no record this one duplicates, so just fix it
+ my $error = $record->replace;
+ die $error if $error;
+ }
+ } # foreach $record
+ '';
+}
+
=back
=head1 BUGS