Location based system and method for calculating sales and use tax
Methods and systems for a location based system and method for calculating sales and use tax for non-traditional points of sale. The methods and systems include a mobile application, a non-transitory computer readable medium for calculating sales and use tax for businesses that do not have a human readable address. Methods and systems for calculating a transactional tax for a mobile app whereby the mobile app is taxed based upon the location of the mobile device or place of first use of the mobile app, rather than where the mobile device was purchased or where it originates.
1. A computer-implemented method for calculating a transactional tax of geographic coordinate data, the method comprising:
inputting geographic coordinate data into a geographic information system in a mobile software application on a mobile device;
analyzing the geographic coordinate data by utilizing a feature overlay of coordinate-based data models or vector data in the form of a point, line or polygon that graphically shows the legal boundary of a tax area that is a non-traditional point of sale that does not have a physical human readable address; and
performing a spatial type relationship function on the geographic coordinate data to determine if the geographic coordinate data is within the tax area based upon the location of the mobile device or the location where the mobile software application is first used or delivered, wherein the spatial type relationship function includes multiple coordinate-based data models or multiple vector data overlays or layers to determine if the geographic coordinate data is within the tax area, and
returning, though a query of a tax rate database, the rate or rates for all tax areas that the point, line or polygon is within to a mobile device if the geographic coordinate data is within the tax areas.
2. The method of claim 1 , further comprising a spatial database storage and management system of the tax area consisting of the same attribute and geographic and geometric elements in the tax area vector data.
3. The method of claim 1 , wherein the method is based on coordinate-based data models in the form of vector data in the form of a polygon, point or line.
4. The method of claim 1 , wherein the method uses at least six decimal places for latitude resulting in a horizontal precision of ±1.11 meters or approximately 3.6 foot radius emanating from the geographic coordinate or precision based on current performance levels specified by the GPS SPS.
5. The method of claim 1 , wherein the method uses at least six decimal places for longitude resulting in a horizontal precision of ±0.955 meters or approximately 3.2 foot radius emanating from the geographic coordinate or precision based on current performance levels specified by the GPS SPS.
6. The method of claim 1 , wherein the method utilizes a boundary and survey system to collect information about selected legally defined geographic tax areas so that each tax jurisdiction can update boundary and survey changes based on a legal action by the governing authority.
7. The method of claim 1 , wherein coordinate-based data models and spatial databases for tax jurisdictions are available from national governments, state governments, county, province, region or parish governments, incorporated places such as cities, towns, villages and any other tax area authorized by law.
8. The method of claim 1 , further comprising converting raster data to a coordinate-based data model and to a spatial database in the geographic information system network.
9. The method of claim 1 , wherein the geographic coordinate data is selected from a group consisting of latitude or longitude, and/or a vertical coordinate.
10. The method of claim 1 , wherein the geographic coordinate data is a vertical coordinate.
11. A computer-implemented method for calculating a transactional tax of geographic coordinate data in a mobile software application, the method comprising:
entering geographic coordinate data into a geographic information system;
analyzing the geographic coordinate data by utilizing a feature overlay of coordinate-based data models or vector data in the form of a point, line or polygon that graphically shows the legal boundary of a tax area that is a non-traditional point of sale that does not have a physical human readable address; and
performing a spatial type relationship function on the geographic coordinate data to determine if the geographic coordinate data is within the tax area based upon the location of the use or delivery of the mobile software application, wherein the spatial type relationship function includes multiple coordinate-based data models or multiple vector data overlays or layers to determine if the geographic coordinate data is within the tax area, and
returning, though a query of a tax rate database, the rate or rates for all tax areas that the point, line or polygon is within to a mobile device if the geographic coordinate data is within the tax areas.