Location based system and method for calculating sales and use tax

• US 9,589,259 B2
• Filed: 06/05/2015
• Issued: 03/07/2017
• Est. Priority Date: 06/06/2014
• Status: Active Grant

• Current Assignee: GeoInvoice, Inc.
• Original Assignee: GeoInvoice, Inc.
• Inventors: McNeel, Susette M.
• Primary Examiner(s): Iwarere, Seye
• Application Number:
  US14/731,663
• Publication Number:
  US 20150356539A1
• Time in Patent Office: 641 Days
• Field of Search: 705/19, 705/31
• US Class Current: 1/1
• CPC Class Codes: G06Q 20/202 Interconnection or interaction of plural electronic cash registers [ECR] or to host computer, e.g. network details, transfer of information from host to ECR or from ECR to ECR
• CPC Class Codes: G06Q 20/207 Tax processing
• CPC Class Codes: G06Q 20/3224 Transactions dependent on location of M-devices
• CPC Class Codes: G06Q 20/405 Establishing or using transaction specific rules
• CPC Class Codes: H04W 4/02 Services making use of location information
• CPC Class Codes: H04W 4/021 Services related to particular areas, e.g. point of interest [POI] services, venue services or geofences
• CPC Class Codes: H04W 4/029 Location-based management or tracking services

Abstract

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.

Claims

1. A computer-implemented method for calculating a transaction tax of a geographic coordinate for an unconventional point of sale lacking a human readable address, the method comprising:

(1) capturing geographic coordinate data of the unconventional point of sale lacking a human readable address using a GPS enabled device;

(2) geospatially analyzing the captured geographic coordinate data in a geographic information system to determine if the captured geographic coordinate data is within a transaction tax area by

displaying the captured geographic coordinate data on a window of a graphical user interface, and

comparing the location of the captured geographic coordinate data to at least one tax area vector data polygon displayed on the window by utilizing a feature overlay analysis of a coordinate-based data model of a legally defined tax area that represents geometry types for points, lines, polygons and represents the legal boundary of a tax area or tax areas, wherein the feature overlay analysis is performed on the graphical user interface;

(3) determining a transaction tax rate for the captured geographic coordinate within the at least one tax area vector data polygon by comparing the captured geographic coordinate against at least one geodatabase within the at least one tax area vector data polygon; and

(4) calculating a transaction tax for the captured geographic coordinate data by using the determined transaction tax rate, and

wherein steps (2)-(4) are performed on a computer processor.

2. The method of claim 1, further comprising storing the captured geographic coordinate.

3. The method of claim 1, wherein the geographic coordinate data is selected from a group consisting of latitude, longitude, and/or a vertical coordinate.

4. The method of claim 1, wherein the captured geographic coordinate data is entered into a geographic information system via the internet or other network.

5. The method of claim 1, wherein the captured geographic coordinate data is a point.

6. The method of claim 1, wherein the geospatially analyzing step includes performing a spatial type relationship function on the captured geographic coordinate data to determine if the geographic coordinate data is within a tax area or tax areas that are in the form of multiple vector data overlays or layers.

7. The method of claim 1, wherein the geospatially analyzing step involves converting tax area raster data to tax area vector data.

8. The method of claim 7, wherein the tax area vector data is in the form of a polygon, point or line.

9. The method of claim 1, wherein the geospatially analyzing step involves performing a spatial type relationship function on the captured geographic coordinate data to a spatial database storage and management system of the tax area or tax areas consisting of the same attribute and geometry and geographic elements in the tax area vector data.

13. A system for calculating sales tax of a geographic coordinate data, the system comprising:

a memory comprising a sequence of instructions to be performed on spatial data according to the method of claim 1;

a memory comprising of stored spatial data; and

a memory comprising of captured geographic coordinate data.

14. A mobile device comprising a global positioning system enabled mobile device of the user that communicates with the spatial database storage and management system through a network, the mobile device performing the method according to claim 1.

15. The method of claim 1, wherein the point of sale is a non-traditional point of sale.

16. The method of claim 1, wherein the method does not relate the geographic coordinate to a database of known geographic features.

17. The method of claim 1, wherein geographic coordinate is not a geocode of a human readable address.

18. The method of claim 6, further comprising returning the rate or rates for all tax areas that the geographic coordinate data is within to a mobile device if the geographic coordinate data is within a tax area or tax areas.

19. The method of claim 18, 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.

20. The method of claim 18, 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.

21. The method of claim 18, 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.

22. The method of claim 18, 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.

23. The method of claim 18, 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.

24. The method of claim 1, wherein the at least one tax area vector data polygon includes multiple tax area vector data polygon overlays or layers.

25. The method of claim 1, wherein the step of determining a transaction tax rate further comprises analyzing the captured 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;

and

performing a spatial type relationship function on the geographic coordinate data to determine if the geographic coordinate data is within the tax area, 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 the rate or rates for all tax areas that the point is within to a mobile device if the geographic coordinate data is within a tax area or tax areas.

26. The method of claim 1, wherein the geographical information system includes a database of tax area shapefiles.

27. The method of claim 1, wherein the geographical information system includes a database of tax rates.

10. A system for calculating a transaction tax of a captured geographic coordinate data for an unconventional point of sale lacking a human readable address, the system comprising:

a memory comprising computer executable instructions and data; and

a processor functionally coupled to the memory and configured by the computer executable instructions, the processor able to;

(1) receive geographic coordinate data of the unconventional point of sale lacking a human readable address from a GPS enabled device;

(2) geospatially analyze the captured geographic coordinate data to determine if the captured geographic coordinate data is within a transaction tax area by displaying the captured geographic coordinate data on a window of a graphical user interface, and comparing the location of the captured geographic coordinate data to at least one tax area vector data polygon displayed on the window by utilizing a feature overlay analysis of a coordinate-based data model of a legally defined tax area that represents geometry types for points, lines, polygons and represents the legal boundary of a tax area or tax areas, wherein the feature overlay analysis is performed on the graphical user interface;

(3) determine a transaction tax rate for the captured geographic coordinate within the at least one tax area vector data polygon by comparing the captured geographic coordinate against at least one geodatabase within the at least one tax area vector data polygon; and

(4) calculate a transaction tax for the captured geographic coordinate data by using the determined transaction tax rate, and

wherein steps (2)-(4) are performed on a computer processor.

11. A non-transitory computer readable storage medium storing a computer program product for calculating a transaction tax of a captured geographic coordinate for an unconventional point of sale lacking a human readable address, the non-transitory computer readable storage medium comprising:

computer executable instructions and data, the computer executable instructions able to execute a computer program able to;

(1) receive an unanalyzed geographic coordinate of the unconventional point of sale lacking a human readable from a GPS enabled device;

(2) geospatially analyze the geographic coordinate to determine if the geographic coordinate is within a transaction tax area, the transaction tax area being at least a tax area vector data polygon, wherein the geospatially analyze step includes utilizing a feature overlay analysis of a coordinate-based data model of a legally defined tax area that represents geometry types for points, lines, polygons and represents the legal boundary of a tax area or tax areas, wherein the feature overlay analysis is performed on a graphical user interface; and

(3) calculate a transaction tax for the geographic coordinate,

wherein steps (2)-(3) are performed on a computer processor.

12. A mobile device for calculating a transaction tax of an unanalyzed geographic coordinate for an unconventional point of sale lacking a human readable address, the mobile device comprising:

a memory comprising computer executable instructions and data; and

a processor functionally coupled to the memory and configured by the computer-executable instructions, the processor able to;

(1) receive an unanalyzed geographic coordinate of the unconventional point of sale lacking a human readable address from a GPS enabled device;

(2) geospatially analyze the captured geographic coordinate data to determine if the captured geographic coordinate data is within a transaction tax area by displaying the captured geographic coordinate data on a window of a graphical user interface, and comparing the location of the captured geographic coordinate data to at least one tax area vector data polygon displayed on the window by utilizing a feature overlay analysis of a coordinate-based data model of a legally defined tax area that represents geometry types for points, lines, polygons and represents the legal boundary of a tax area or tax areas, wherein the feature overlay analysis is performed on the graphical user interface;

(3) determine a transaction tax rate for the captured geographic coordinate within the at least one tax area vector data polygon by comparing the captured geographic coordinate against at least one geodatabase within the at least one tax area vector data polygon; and

(4) calculate a transaction tax for the captured geographic coordinate data by using the determined transaction tax rate,

wherein steps (2)-(4) are performed on a computer processor.