File: /home/bt667/public_html/wp-content/plugins/easy-digital-downloads/backup/includes/tax-functions.php
<?php
/**
* Tax Functions
*
* These are functions used for checking if taxes are enabled, calculating taxes, etc.
* Functions for retrieving tax amounts and such for individual payments are in
* includes/payment-functions.php and includes/cart-functions.php
*
* @package EDD
* @subpackage Functions/Taxes
* @copyright Copyright (c) 2018, Easy Digital Downloads, LLC
* @license http://opensource.org/licenses/gpl-2.0.php GNU Public License
* @since 1.3.3
*/
// Exit if accessed directly
defined( 'ABSPATH' ) || exit;
/**
* Checks if taxes are enabled by using the option set from the EDD Settings.
* The value returned can be filtered.
*
* @since 1.3.3
*
* @return bool True if taxes are enabled, false otherwise..
*/
function edd_use_taxes() {
$ret = edd_get_option( 'enable_taxes', false );
return (bool) apply_filters( 'edd_use_taxes', $ret );
}
/**
* Retrieve tax rates
*
* @since 1.6
* @since 3.0 Updated to use new query class.
* Added $output parameter to output an array of EDD\Adjustments\Adjustment objects, if set to `object`.
* Added $args parameter.
*
* @param array $args Query arguments
* @param string $output Optional. Type of data to output. Any of ARRAY_N | OBJECT.
*
* @return array|\EDD\Adjustments\Adjustment[] Tax rates.
*/
function edd_get_tax_rates( $args = array(), $output = ARRAY_N ) {
if ( isset( $args['status'] ) && 'active' === $args['status'] ) {
add_filter( 'edd_adjustments_query_clauses', 'edd_active_tax_rates_query_clauses' );
}
// Instantiate a query object
$adjustments = new EDD\Database\Queries\Adjustment();
// Parse args
$r = wp_parse_args( $args, array(
'number' => 30,
'type' => 'tax_rate',
'orderby' => 'date_created',
'order' => 'ASC',
) );
if ( isset( $args['status'] ) && 'active' === $args['status'] ) {
remove_filter( 'edd_adjustments_query_clauses', 'edd_active_tax_rates_query_clauses' );
}
$adjustments->query( $r );
if ( OBJECT === $output ) {
return $adjustments->items;
}
$rates = array();
if ( $adjustments->items ) {
foreach ( $adjustments->items as $tax_rate ) {
$rate = array(
'id' => absint( $tax_rate->id ),
'country' => esc_attr( $tax_rate->name ),
'rate' => floatval( $tax_rate->amount ),
'state' => '',
'global' => '1',
'status' => esc_attr( $tax_rate->status ),
'scope' => esc_attr( $tax_rate->scope ),
);
if ( ! empty( $tax_rate->description ) ) {
$rate['state'] = esc_attr( $tax_rate->description );
}
if ( 'region' === $tax_rate->scope ) {
$rate['global'] = '0';
}
$rates[] = $rate;
}
}
return (array) apply_filters( 'edd_get_tax_rates', $rates );
}
/**
* Query for and return array of tax rates counts, keyed by status.
*
* @since 3.0
*
* @return array
*/
function edd_get_tax_rate_counts( $args = array() ) {
// Parse arguments
$r = wp_parse_args( $args, array(
'count' => true,
'groupby' => 'status',
'type' => 'tax_rate'
) );
// Query for count.
$counts = new EDD\Database\Queries\Adjustment( $r );
// Format & return
return edd_format_counts( $counts, $r['groupby'] );
}
/**
* Add a WHERE clause to ensure only active tax rates are returned.
*
* @since 3.0
*
* @param array $clauses Query clauses.
* @return array $clauses Updated query clauses.
*/
function edd_active_tax_rates_query_clauses( $clauses ) {
$date = \Carbon\Carbon::now( edd_get_timezone_id() )->toDateTimeString();
$clauses['where'] .= "
AND ( start_date < '{$date}' OR start_date IS NULL )
AND ( end_date > '{$date}' OR end_date IS NULL )
";
return $clauses;
}
/**
* Get taxation rate.
*
* @since 1.3.3
* @since 3.0 Refactored to work with custom tables and start and end dates.
* Renamed $state parameter to $region.
* Added $fallback parameter to only get rate for passed Country and Region.
*
* @param string $country Country.
* @param string $region Region.
* @param boolean $fallback Fall back to (in order): server $_POST data, the current Customer's
* address information, then your store's Business Country setting.
* Default true.
*
* @return float
*/
function edd_get_tax_rate( $country = '', $region = '', $fallback = true ) {
// Get the address, to try to get the tax rate
$user_address = edd_get_customer_address();
$address_line_1 = ! empty( $_POST['card_address'] )
? sanitize_text_field( $_POST['card_address'] )
: '';
$address_line_2 = ! empty( $_POST['card_address_2'] )
? sanitize_text_field( $_POST['card_address_2'] )
: '';
$city = ! empty( $_POST['card_city'] )
? sanitize_text_field( $_POST['card_city'] )
: '';
$zip = ! empty( $_POST['card_zip'] )
? sanitize_text_field( $_POST['card_zip'] )
: '';
// Country
if ( empty( $country ) && true === $fallback ) {
if ( ! empty( $_POST['billing_country'] ) ) {
$country = $_POST['billing_country'];
} elseif ( is_user_logged_in() && ! empty( $user_address['country'] ) ) {
$country = $user_address['country'];
}
$country = empty( $country )
? edd_get_shop_country()
: $country;
}
// Region
if ( empty( $region ) && true === $fallback ) {
if ( ! empty( $_POST['state'] ) ) {
$region = $_POST['state'];
} elseif ( ! empty( $_POST['card_state'] ) ) {
$region = $_POST['card_state'];
} elseif ( is_user_logged_in() && ! empty( $user_address['state'] ) ) {
$region = $user_address['state'];
}
$region = empty( $region )
? edd_get_shop_state()
: $region;
}
$tax_rate = edd_get_tax_rate_by_location(
array(
'country' => $country,
'region' => $region,
)
);
$rate = $tax_rate ? $tax_rate->amount : 0.00;
// Convert to a number we can use
$rate = $rate / 100;
/**
* Allow the tax rate to be filtered.
*
* @since 1.3.3
* @since 3.0 Added entire customer address.
*
* @param float $rate Calculated tax rate.
* @param string $country Country.
* @param string $region Region.
* @param string $address_line_1 First line of address.
* @param string $address_line_2 Second line of address.
* @param string $city City.
* @param string $zip ZIP code.
*/
return apply_filters( 'edd_tax_rate', $rate, $country, $region, $address_line_1, $address_line_2, $city, $zip );
}
/**
* Retrieve a fully formatted tax rate
*
* @since 1.9
* @param string $country The country to retrieve a rate for
* @param string $state The state to retrieve a rate for
* @return string Formatted rate
*/
function edd_get_formatted_tax_rate( $country = false, $state = false ) {
$rate = edd_get_tax_rate( $country, $state );
$rate = round( $rate * 100, 4 );
$formatted = $rate .= '%';
return apply_filters( 'edd_formatted_tax_rate', $formatted, $rate, $country, $state );
}
/**
* Calculate the taxed amount.
*
* @since 1.3.3
* @since 3.0 Renamed $state parameter to $region.
* Added $fallback parameter.
* Added `$tax_rate` parameter.
*
* @param float $amount Amount.
* @param string $country Country. Default base country.
* @param string $region Region. Default base region.
* @param boolean $fallback Fall back to (in order): server $_POST data, the current Customer's
* address information, then your store's Business Country setting.
* Default true.
* @param null|float $tax_rate Tax rate to use for the calculataion. If `null`, the rate is retrieved using
* `edd_get_tax_rate()`.
*
* @return float $tax Taxed amount.
*/
function edd_calculate_tax( $amount = 0.00, $country = '', $region = '', $fallback = true, $tax_rate = null ) {
$rate = ( null === $tax_rate ) ? edd_get_tax_rate( $country, $region, $fallback ) : $tax_rate;
$tax = 0.00;
if ( edd_use_taxes() && $amount > 0 ) {
if ( edd_prices_include_tax() ) {
$pre_tax = ( $amount / ( 1 + $rate ) );
$tax = $amount - $pre_tax;
} else {
$tax = $amount * $rate;
}
}
/**
* Filter the taxed amount.
*
* @since 1.5.3
*
* @param float $tax Taxed amount.
* @param float $rate Tax rate applied.
* @param string $country Country.
* @param string $region Region.
*/
return apply_filters( 'edd_taxed_amount', $tax, $rate, $country, $region );
}
/**
* Returns the formatted tax amount for the given year
*
* @since 1.3.3
* @param $year int The year to retrieve taxes for, i.e. 2012
* @uses edd_get_sales_tax_for_year()
* @return void
*/
function edd_sales_tax_for_year( $year = null ) {
echo edd_currency_filter( edd_format_amount( edd_get_sales_tax_for_year( $year ) ) );
}
/**
* Gets the sales tax for the given year
*
* @since 1.3.3
* @param $year int The year to retrieve taxes for, i.e. 2012
* @uses edd_get_payment_tax()
* @return float $tax Sales tax
*/
function edd_get_sales_tax_for_year( $year = null ) {
global $wpdb;
// Start at zero
$tax = 0;
if ( ! empty( $year ) ) {
$year = absint( $year );
$tax = $wpdb->get_var( $wpdb->prepare( "SELECT SUM(tax) FROM {$wpdb->edd_orders} WHERE status IN('complete', 'revoked') AND YEAR(date_created) = %d", $year ) );
}
if ( ! $tax || is_null( $tax ) ) {
$tax = 0.00;
}
// Filter & return
return (float) apply_filters( 'edd_get_sales_tax_for_year', $tax, $year );
}
/**
* Is the cart taxed?
*
* This used to include a check for local tax opt-in, but that was ripped out in v1.6, so this is just a wrapper now
*
* @since 1.5
* @return bool
*/
function edd_is_cart_taxed() {
return edd_use_taxes();
}
/**
* Check if the individual product prices include tax
*
* @since 1.5
* @return bool $include_tax
*/
function edd_prices_include_tax() {
$ret = ( edd_get_option( 'prices_include_tax', false ) === 'yes' && edd_use_taxes() );
return apply_filters( 'edd_prices_include_tax', $ret );
}
/**
* Checks whether the user has enabled display of taxes on the checkout
*
* @since 1.5
* @return bool $include_tax
*/
function edd_prices_show_tax_on_checkout() {
$ret = ( edd_get_option( 'checkout_include_tax', false ) === 'yes' && edd_use_taxes() );
return apply_filters( 'edd_taxes_on_prices_on_checkout', $ret );
}
/**
* Check to see if we should show included taxes
*
* Some countries (notably in the EU) require included taxes to be displayed.
*
* @since 1.7
* @author Daniel J Griffiths
* @return bool
*/
function edd_display_tax_rate() {
$ret = edd_use_taxes() && edd_get_option( 'display_tax_rate', false );
return apply_filters( 'edd_display_tax_rate', $ret );
}
/**
* Should we show address fields for taxation purposes?
*
* @since 1.y
* @return bool
*/
function edd_cart_needs_tax_address_fields() {
if ( ! edd_is_cart_taxed() ) {
return false;
}
return ! did_action( 'edd_after_cc_fields', 'edd_default_cc_address_fields' );
}
/**
* Is this Download excluded from tax?
*
* @since 1.9
* @return bool
*/
function edd_download_is_tax_exclusive( $download_id = 0 ) {
$ret = (bool) get_post_meta( $download_id, '_edd_download_tax_exclusive', true );
return (Bool) apply_filters( 'edd_download_is_tax_exclusive', $ret, $download_id );
}
/**
* Gets the tax rate object from the database for a given country / region.
* Used in `edd_get_tax_rate`, `edd_build_order`, `edd_add_manual_order`.
* If a regional tax rate is found, it will be returned immediately,
* so rates with a scope of `country` may be overridden by a more specific rate.
*
* @param array $args {
* Country and, optionally, region to get the tax rate for.
*
* @type string $country Required - country to check.
* @type string $region Optional - check a specific region within the country.
* }
* @return \EDD\Database\Rows\Adjustment|false
*
* @since 3.0
*/
function edd_get_tax_rate_by_location( $args ) {
$rate = false;
$tax_rates = array();
// Fetch all the active country tax rates from the database.
// The region is not passed in deliberately in order to check for country-wide tax rates.
if ( ! empty( $args['country'] ) ) {
$tax_rates = edd_get_tax_rates(
array(
'name' => $args['country'],
'status' => 'active',
),
OBJECT
);
}
if ( ! empty( $tax_rates ) ) {
foreach ( $tax_rates as $tax_rate ) {
// Regional tax rate.
if ( ! empty( $args['region'] ) && ! empty( $tax_rate->description ) && 'region' === $tax_rate->scope ) {
if ( strtolower( $args['region'] ) !== strtolower( $tax_rate->description ) ) {
continue;
}
// A tax rate matching the region/description was found, so return it.
return $tax_rate;
} elseif ( 'country' === $tax_rate->scope ) {
// Countrywide tax rate.
$rate = $tax_rate;
}
}
if ( $rate ) {
return $rate;
}
}
// No regional or country rate was found, so look for a global rate.
$global_rates = edd_get_tax_rates(
array(
'name' => '',
'scope' => 'global',
'status' => 'active',
),
OBJECT
);
return ! empty( $global_rates ) ? reset( $global_rates ) : $rate;
}
/**
* Clears the tax rate cache prior to displaying the cart.
* This fixes potential issues with custom tax rates / rate filtering from after we added
* tax rate caching logic.
*
* @link https://github.com/easydigitaldownloads/easy-digital-downloads/pull/8509#issuecomment-926576698
*
* @since 3.0
*/
add_action( 'edd_before_checkout_cart', function () {
EDD()->cart->set_tax_rate( null );
} );
/**
* Adds a tax rate to the database.
* If an active tax rate is found, it's demoted to inactive and the new one is added.
*
* @since 3.0.3
* @param array $data The array of data to create the tax rate.
* @return int|false Returns the tax rate ID if one is added; otherwise false.
*/
function edd_add_tax_rate( $data = array() ) {
$data = wp_parse_args(
$data,
array(
'name' => '',
'description' => '',
'status' => 'active',
)
);
// The type and amount type for tax rates cannot be overridden.
$data['type'] = 'tax_rate';
$data['amount_type'] = 'percent';
if ( empty( $data['scope'] ) ) {
$scope = 'country';
if ( empty( $data['name'] ) && empty( $data['description'] ) ) {
$scope = 'global';
} elseif ( ! empty( $data['name'] ) && ! empty( $data['description'] ) ) {
$scope = 'region';
}
$data['scope'] = $scope;
}
// Check if the tax rate exists.
$data_to_check = array(
'type' => 'tax_rate',
'fields' => 'ids',
'status' => 'active',
'name' => $data['name'],
'description' => $data['description'],
'scope' => $data['scope'],
);
// Query for potentially matching active rates.
$tax_rate_exists = edd_get_adjustments( $data_to_check );
$tax_rate_id = edd_add_adjustment( $data );
// If the new tax rate was successfully added, set the old one to inactive.
if ( $tax_rate_id && ! empty( $tax_rate_exists ) ) {
edd_update_adjustment( $tax_rate_exists[0], array( 'status' => 'inactive' ) );
}
return $tax_rate_id;
}