woocommerce/woocommerce

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includes/class-wc-tax.php

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5 days
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<?php
/**
 * Tax calculation and rate finding class.
 *
 * @package WooCommerce\Classes
 */

use Automattic\WooCommerce\Utilities\NumberUtil;

defined( 'ABSPATH' ) || exit;

/**
 * Performs tax calculations and loads tax rates
 *
 * @class WC_Tax
 */
class WC_Tax {

    /**
     * Precision.
     *
     * @var int
     */
    public static $precision;

    /**
     * Round at subtotal.
     *
     * @var bool
     */
    public static $round_at_subtotal = false;

    /**
     * Load options.
     */
    public static function init() {
        self::$precision         = wc_get_rounding_precision();
        self::$round_at_subtotal = 'yes' === get_option( 'woocommerce_tax_round_at_subtotal' );
    }

    /**
     * When the woocommerce_tax_classes option is changed, remove any orphan rates.
     *
     * @deprecated 3.7.0
     * @param  string $old_value Old rates value.
     * @param  string $value New rates value.
     */
    public static function maybe_remove_tax_class_rates( $old_value, $value ) {
        wc_deprecated_function( 'WC_Tax::maybe_remove_tax_class_rates', '3.7', 'WC_Tax::delete_tax_class_by' );

        $tax_classes          = array_filter( array_map( 'trim', explode( "\n", $value ) ) );
        $existing_tax_classes = self::get_tax_classes();
        $removed              = array_diff( $existing_tax_classes, $tax_classes );
        foreach ( $removed as $name ) {
            self::delete_tax_class_by( 'name', $name );
        }
    }

    /**
     * Calculate tax for a line.
     *
     * @param  float   $price              Price to calc tax on.
     * @param  array   $rates              Rates to apply.
     * @param  boolean $price_includes_tax Whether the passed price has taxes included.
     * @param  boolean $deprecated         Whether to suppress any rounding from taking place. No longer used here.
     * @return array                       Array of rates + prices after tax.
     */
    public static function calc_tax( $price, $rates, $price_includes_tax = false, $deprecated = false ) {
        if ( $price_includes_tax ) {
            $taxes = self::calc_inclusive_tax( $price, $rates );
        } else {
            $taxes = self::calc_exclusive_tax( $price, $rates );
        }
        return apply_filters( 'woocommerce_calc_tax', $taxes, $price, $rates, $price_includes_tax, $deprecated );
    }

    /**
     * Calculate the shipping tax using a passed array of rates.
     *
     * @param float $price Shipping cost.
     * @param array $rates Taxation Rate.
     * @return array
     */
    public static function calc_shipping_tax( $price, $rates ) {
        $taxes = self::calc_exclusive_tax( $price, $rates );
        return apply_filters( 'woocommerce_calc_shipping_tax', $taxes, $price, $rates );
    }

    /**
     * Round to precision.
     *
     * Filter example: to return rounding to .5 cents you'd use:
     *
     * function euro_5cent_rounding( $in ) {
     *      return round( $in / 5, 2 ) * 5;
     * }
     * add_filter( 'woocommerce_tax_round', 'euro_5cent_rounding' );
     *
     * @param float|int $in Value to round.
     * @return float
     */
    public static function round( $in ) {
        return apply_filters( 'woocommerce_tax_round', NumberUtil::round( $in, wc_get_rounding_precision() ), $in );
    }

    /**
     * Calc tax from inclusive price.
     *
     * @param  float $price Price to calculate tax for.
     * @param  array $rates Array of tax rates.
     * @return array
     */
    public static function calc_inclusive_tax( $price, $rates ) {
        $taxes          = array();
        $compound_rates = array();
        $regular_rates  = array();

        // Index array so taxes are output in correct order and see what compound/regular rates we have to calculate.
        foreach ( $rates as $key => $rate ) {
            $taxes[ $key ] = 0;

            if ( 'yes' === $rate['compound'] ) {
                $compound_rates[ $key ] = $rate['rate'];
            } else {
                $regular_rates[ $key ] = $rate['rate'];
            }
        }

        $compound_rates = array_reverse( $compound_rates, true ); // Working backwards.

        $non_compound_price = $price;

        foreach ( $compound_rates as $key => $compound_rate ) {
            $tax_amount         = apply_filters( 'woocommerce_price_inc_tax_amount', $non_compound_price - ( $non_compound_price / ( 1 + ( $compound_rate / 100 ) ) ), $key, $rates[ $key ], $price );
            $taxes[ $key ]     += $tax_amount;
            $non_compound_price = $non_compound_price - $tax_amount;
        }

        // Regular taxes.
        $regular_tax_rate = 1 + ( array_sum( $regular_rates ) / 100 );

        foreach ( $regular_rates as $key => $regular_rate ) {
            $the_rate       = ( $regular_rate / 100 ) / $regular_tax_rate;
            $net_price      = $price - ( $the_rate * $non_compound_price );
            $tax_amount     = apply_filters( 'woocommerce_price_inc_tax_amount', $price - $net_price, $key, $rates[ $key ], $price );
            $taxes[ $key ] += $tax_amount;
        }

        /**
         * Round all taxes to precision (4DP) before passing them back. Note, this is not the same rounding
         * as in the cart calculation class which, depending on settings, will round to 2DP when calculating
         * final totals. Also unlike that class, this rounds .5 up for all cases.
         */
        $taxes = array_map( array( __CLASS__, 'round' ), $taxes );

        return $taxes;
    }

    /**
     * Calc tax from exclusive price.
     *
     * @param  float $price Price to calculate tax for.
     * @param  array $rates Array of tax rates.
     * @return array
     */
    public static function calc_exclusive_tax( $price, $rates ) {
        $taxes = array();

        if ( ! empty( $rates ) ) {
            foreach ( $rates as $key => $rate ) {
                if ( 'yes' === $rate['compound'] ) {
                    continue;
                }

                $tax_amount = $price * ( $rate['rate'] / 100 );
                $tax_amount = apply_filters( 'woocommerce_price_ex_tax_amount', $tax_amount, $key, $rate, $price ); // ADVANCED: Allow third parties to modify this rate.

                if ( ! isset( $taxes[ $key ] ) ) {
                    $taxes[ $key ] = $tax_amount;
                } else {
                    $taxes[ $key ] += $tax_amount;
                }
            }

            $pre_compound_total = array_sum( $taxes );

            // Compound taxes.
            foreach ( $rates as $key => $rate ) {
                if ( 'no' === $rate['compound'] ) {
                    continue;
                }
                $the_price_inc_tax = $price + ( $pre_compound_total );
                $tax_amount        = $the_price_inc_tax * ( $rate['rate'] / 100 );
                $tax_amount        = apply_filters( 'woocommerce_price_ex_tax_amount', $tax_amount, $key, $rate, $price, $the_price_inc_tax, $pre_compound_total ); // ADVANCED: Allow third parties to modify this rate.

                if ( ! isset( $taxes[ $key ] ) ) {
                    $taxes[ $key ] = $tax_amount;
                } else {
                    $taxes[ $key ] += $tax_amount;
                }

                $pre_compound_total = array_sum( $taxes );
            }
        }

        /**
         * Round all taxes to precision (4DP) before passing them back. Note, this is not the same rounding
         * as in the cart calculation class which, depending on settings, will round to 2DP when calculating
         * final totals. Also unlike that class, this rounds .5 up for all cases.
         */
        $taxes = array_map( array( __CLASS__, 'round' ), $taxes );

        return $taxes;
    }

    /**
     * Searches for all matching country/state/postcode tax rates.
     *
     * @param array $args Args that determine the rate to find.
     * @return array
     */
    public static function find_rates( $args = array() ) {
        $args = wp_parse_args(
            $args,
            array(
                'country'   => '',
                'state'     => '',
                'city'      => '',
                'postcode'  => '',
                'tax_class' => '',
            )
        );

        $country   = $args['country'];
        $state     = $args['state'];
        $city      = $args['city'];
        $postcode  = wc_normalize_postcode( wc_clean( $args['postcode'] ) );
        $tax_class = $args['tax_class'];

        if ( ! $country ) {
            return array();
        }

        $cache_key         = WC_Cache_Helper::get_cache_prefix( 'taxes' ) . 'wc_tax_rates_' . md5( sprintf( '%s+%s+%s+%s+%s', $country, $state, $city, $postcode, $tax_class ) );
        $matched_tax_rates = wp_cache_get( $cache_key, 'taxes' );

        if ( false === $matched_tax_rates ) {
            $matched_tax_rates = self::get_matched_tax_rates( $country, $state, $postcode, $city, $tax_class );
            wp_cache_set( $cache_key, $matched_tax_rates, 'taxes' );
        }

        return apply_filters( 'woocommerce_find_rates', $matched_tax_rates, $args );
    }

    /**
     * Searches for all matching country/state/postcode tax rates.
     *
     * @param array $args Args that determine the rate to find.
     * @return array
     */
    public static function find_shipping_rates( $args = array() ) {
        $rates          = self::find_rates( $args );
        $shipping_rates = array();

        if ( is_array( $rates ) ) {
            foreach ( $rates as $key => $rate ) {
                if ( 'yes' === $rate['shipping'] ) {
                    $shipping_rates[ $key ] = $rate;
                }
            }
        }

        return $shipping_rates;
    }

    /**
     * Does the sort comparison. Compares (in this order):
     * - Priority
     * - Country
     * - State
     * - Number of postcodes
     * - Number of cities
     * - ID
     *
     * @param object $rate1 First rate to compare.
     * @param object $rate2 Second rate to compare.
     * @return int
     */
    private static function sort_rates_callback( $rate1, $rate2 ) {
        if ( $rate1->tax_rate_priority !== $rate2->tax_rate_priority ) {
            return $rate1->tax_rate_priority < $rate2->tax_rate_priority ? -1 : 1; // ASC.
        }

        if ( $rate1->tax_rate_country !== $rate2->tax_rate_country ) {
            if ( '' === $rate1->tax_rate_country ) {
                return 1;
            }
            if ( '' === $rate2->tax_rate_country ) {
                return -1;
            }
            return strcmp( $rate1->tax_rate_country, $rate2->tax_rate_country ) > 0 ? 1 : -1;
        }

        if ( $rate1->tax_rate_state !== $rate2->tax_rate_state ) {
            if ( '' === $rate1->tax_rate_state ) {
                return 1;
            }
            if ( '' === $rate2->tax_rate_state ) {
                return -1;
            }
            return strcmp( $rate1->tax_rate_state, $rate2->tax_rate_state ) > 0 ? 1 : -1;
        }

        if ( isset( $rate1->postcode_count, $rate2->postcode_count ) && $rate1->postcode_count !== $rate2->postcode_count ) {
            return $rate1->postcode_count < $rate2->postcode_count ? 1 : -1;
        }

        if ( isset( $rate1->city_count, $rate2->city_count ) && $rate1->city_count !== $rate2->city_count ) {
            return $rate1->city_count < $rate2->city_count ? 1 : -1;
        }

        return $rate1->tax_rate_id < $rate2->tax_rate_id ? -1 : 1;
    }

    /**
     * Logical sort order for tax rates based on the following in order of priority.
     *
     * @param  array $rates Rates to be sorted.
     * @return array
     */
    private static function sort_rates( $rates ) {
        uasort( $rates, __CLASS__ . '::sort_rates_callback' );
        $i = 0;
        foreach ( $rates as $key => $rate ) {
            $rates[ $key ]->tax_rate_order = $i++;
        }
        return $rates;
    }

    /**
     * Loop through a set of tax rates and get the matching rates (1 per priority).
     *
     * @param  string $country Country code to match against.
     * @param  string $state State code to match against.
     * @param  string $postcode Postcode to match against.
     * @param  string $city City to match against.
     * @param  string $tax_class Tax class to match against.
     * @return array
     */
    private static function get_matched_tax_rates( $country, $state, $postcode, $city, $tax_class ) {
        global $wpdb;

        // Query criteria - these will be ANDed.
        $criteria   = array();
        $criteria[] = $wpdb->prepare( "tax_rate_country IN ( %s, '' )", strtoupper( $country ) );
        $criteria[] = $wpdb->prepare( "tax_rate_state IN ( %s, '' )", strtoupper( $state ) );
        $criteria[] = $wpdb->prepare( 'tax_rate_class = %s', sanitize_title( $tax_class ) );

        // Pre-query postcode ranges for PHP based matching.
        $postcode_search = wc_get_wildcard_postcodes( $postcode, $country );
        $postcode_ranges = $wpdb->get_results( "SELECT tax_rate_id, location_code FROM {$wpdb->prefix}woocommerce_tax_rate_locations WHERE location_type = 'postcode' AND location_code LIKE '%...%';" );

        if ( $postcode_ranges ) {
            $matches = wc_postcode_location_matcher( $postcode, $postcode_ranges, 'tax_rate_id', 'location_code', $country );
            if ( ! empty( $matches ) ) {
                foreach ( $matches as $matched_postcodes ) {
                    $postcode_search = array_merge( $postcode_search, $matched_postcodes );
                }
            }
        }

        $postcode_search = array_unique( $postcode_search );

        /**
         * Location matching criteria - ORed
         * Needs to match:
         * - rates with no postcodes and cities
         * - rates with a matching postcode and city
         * - rates with matching postcode, no city
         * - rates with matching city, no postcode
         */
        $locations_criteria   = array();
        $locations_criteria[] = 'locations.location_type IS NULL';
        $locations_criteria[] = "
            locations.location_type = 'postcode' AND locations.location_code IN ('" . implode( "','", array_map( 'esc_sql', $postcode_search ) ) . "')
            AND (
                ( locations2.location_type = 'city' AND locations2.location_code = '" . esc_sql( strtoupper( $city ) ) . "' )
                OR NOT EXISTS (
                    SELECT sub.tax_rate_id FROM {$wpdb->prefix}woocommerce_tax_rate_locations as sub
                    WHERE sub.location_type = 'city'
                    AND sub.tax_rate_id = tax_rates.tax_rate_id
                )
            )
        ";
        $locations_criteria[] = "
            locations.location_type = 'city' AND locations.location_code = '" . esc_sql( strtoupper( $city ) ) . "'
            AND NOT EXISTS (
                SELECT sub.tax_rate_id FROM {$wpdb->prefix}woocommerce_tax_rate_locations as sub
                WHERE sub.location_type = 'postcode'
                AND sub.tax_rate_id = tax_rates.tax_rate_id
            )
        ";

        $criteria[] = '( ( ' . implode( ' ) OR ( ', $locations_criteria ) . ' ) )';

        $criteria_string = implode( ' AND ', $criteria );

        // phpcs:disable WordPress.DB.PreparedSQL.NotPrepared, WordPress.DB.PreparedSQL.InterpolatedNotPrepared
        $found_rates = $wpdb->get_results(
            "
            SELECT tax_rates.*, COUNT( locations.location_id ) as postcode_count, COUNT( locations2.location_id ) as city_count
            FROM {$wpdb->prefix}woocommerce_tax_rates as tax_rates
            LEFT OUTER JOIN {$wpdb->prefix}woocommerce_tax_rate_locations as locations ON tax_rates.tax_rate_id = locations.tax_rate_id
            LEFT OUTER JOIN {$wpdb->prefix}woocommerce_tax_rate_locations as locations2 ON tax_rates.tax_rate_id = locations2.tax_rate_id
            WHERE 1=1 AND {$criteria_string}
            GROUP BY tax_rates.tax_rate_id
            ORDER BY tax_rates.tax_rate_priority
            "
        );
        // phpcs:enable

        $found_rates       = self::sort_rates( $found_rates );
        $matched_tax_rates = array();
        $found_priority    = array();

        foreach ( $found_rates as $found_rate ) {
            if ( in_array( $found_rate->tax_rate_priority, $found_priority, true ) ) {
                continue;
            }

            $matched_tax_rates[ $found_rate->tax_rate_id ] = array(
                'rate'     => (float) $found_rate->tax_rate,
                'label'    => $found_rate->tax_rate_name,
                'shipping' => $found_rate->tax_rate_shipping ? 'yes' : 'no',
                'compound' => $found_rate->tax_rate_compound ? 'yes' : 'no',
            );

            $found_priority[] = $found_rate->tax_rate_priority;
        }

        return apply_filters( 'woocommerce_matched_tax_rates', $matched_tax_rates, $country, $state, $postcode, $city, $tax_class );
    }

    /**
     * Get the customer tax location based on their status and the current page.
     *
     * Used by get_rates(), get_shipping_rates().
     *
     * @param  string $tax_class string Optional, passed to the filter for advanced tax setups.
     * @param  object $customer Override the customer object to get their location.
     * @return array
     */
    public static function get_tax_location( $tax_class = '', $customer = null ) {
        $location = array();

        if ( is_null( $customer ) && WC()->customer ) {
            $customer = WC()->customer;
        }

        if ( ! empty( $customer ) ) {
            $location = $customer->get_taxable_address();
        } elseif ( wc_prices_include_tax() || 'base' === get_option( 'woocommerce_default_customer_address' ) || 'base' === get_option( 'woocommerce_tax_based_on' ) ) {
            $location = array(
                WC()->countries->get_base_country(),
                WC()->countries->get_base_state(),
                WC()->countries->get_base_postcode(),
                WC()->countries->get_base_city(),
            );
        }

        return apply_filters( 'woocommerce_get_tax_location', $location, $tax_class, $customer );
    }

    /**
     * Get's an array of matching rates for a tax class.
     *
     * @param string $tax_class Tax class to get rates for.
     * @param object $customer Override the customer object to get their location.
     * @return  array
     */
    public static function get_rates( $tax_class = '', $customer = null ) {
        $tax_class = sanitize_title( $tax_class );
        $location  = self::get_tax_location( $tax_class, $customer );
        return self::get_rates_from_location( $tax_class, $location, $customer );
    }

    /**
     * Get's an arrau of matching rates from location and tax class. $customer parameter is used to preserve backward compatibility for filter.
     *
     * @param string $tax_class Tax class to get rates for.
     * @param array  $location  Location to compute rates for. Should be in form: array( country, state, postcode, city).
     * @param object $customer  Only used to maintain backward compatibility for filter `woocommerce-matched_rates`.
     *
     * @return mixed|void Tax rates.
     */
    public static function get_rates_from_location( $tax_class, $location, $customer = null ) {
        $tax_class         = sanitize_title( $tax_class );
        $matched_tax_rates = array();

        if ( count( $location ) === 4 ) {
            list( $country, $state, $postcode, $city ) = $location;

            $matched_tax_rates = self::find_rates(
                array(
                    'country'   => $country,
                    'state'     => $state,
                    'postcode'  => $postcode,
                    'city'      => $city,
                    'tax_class' => $tax_class,
                )
            );
        }

        return apply_filters( 'woocommerce_matched_rates', $matched_tax_rates, $tax_class, $customer );
    }

    /**
     * Get's an array of matching rates for the shop's base country.
     *
     * @param string $tax_class Tax Class.
     * @return array
     */
    public static function get_base_tax_rates( $tax_class = '' ) {
        return apply_filters(
            'woocommerce_base_tax_rates',
            self::find_rates(
                array(
                    'country'   => WC()->countries->get_base_country(),
                    'state'     => WC()->countries->get_base_state(),
                    'postcode'  => WC()->countries->get_base_postcode(),
                    'city'      => WC()->countries->get_base_city(),
                    'tax_class' => $tax_class,
                )
            ),
            $tax_class
        );
    }

    /**
     * Alias for get_base_tax_rates().
     *
     * @deprecated 2.3
     * @param string $tax_class Tax Class.
     * @return array
     */
    public static function get_shop_base_rate( $tax_class = '' ) {
        return self::get_base_tax_rates( $tax_class );
    }

    /**
     * Gets an array of matching shipping tax rates for a given class.
     *
     * @param string $tax_class Tax class to get rates for.
     * @param object $customer Override the customer object to get their location.
     * @return mixed
     */
    public static function get_shipping_tax_rates( $tax_class = null, $customer = null ) {
        // See if we have an explicitly set shipping tax class.
        $shipping_tax_class = get_option( 'woocommerce_shipping_tax_class' );

        if ( 'inherit' !== $shipping_tax_class ) {
            $tax_class = $shipping_tax_class;
        }

        $location          = self::get_tax_location( $tax_class, $customer );
        $matched_tax_rates = array();

        if ( 4 === count( $location ) ) {
            list( $country, $state, $postcode, $city ) = $location;

            if ( ! is_null( $tax_class ) ) {
                // This will be per item shipping.
                $matched_tax_rates = self::find_shipping_rates(
                    array(
                        'country'   => $country,
                        'state'     => $state,
                        'postcode'  => $postcode,
                        'city'      => $city,
                        'tax_class' => $tax_class,
                    )
                );

            } elseif ( WC()->cart->get_cart() ) {

                // This will be per order shipping - loop through the order and find the highest tax class rate.
                $cart_tax_classes = WC()->cart->get_cart_item_tax_classes_for_shipping();

                // No tax classes = no taxable items.
                if ( empty( $cart_tax_classes ) ) {
                    return array();
                }

                // If multiple classes are found, use the first one found unless a standard rate item is found. This will be the first listed in the 'additional tax class' section.
                if ( count( $cart_tax_classes ) > 1 && ! in_array( '', $cart_tax_classes, true ) ) {
                    $tax_classes = self::get_tax_class_slugs();

                    foreach ( $tax_classes as $tax_class ) {
                        if ( in_array( $tax_class, $cart_tax_classes, true ) ) {
                            $matched_tax_rates = self::find_shipping_rates(
                                array(
                                    'country'   => $country,
                                    'state'     => $state,
                                    'postcode'  => $postcode,
                                    'city'      => $city,
                                    'tax_class' => $tax_class,
                                )
                            );
                            break;
                        }
                    }
                } elseif ( 1 === count( $cart_tax_classes ) ) {
                    // If a single tax class is found, use it.
                    $matched_tax_rates = self::find_shipping_rates(
                        array(
                            'country'   => $country,
                            'state'     => $state,
                            'postcode'  => $postcode,
                            'city'      => $city,
                            'tax_class' => $cart_tax_classes[0],
                        )
                    );
                }
            }

            // Get standard rate if no taxes were found.
            if ( ! count( $matched_tax_rates ) ) {
                $matched_tax_rates = self::find_shipping_rates(
                    array(
                        'country'  => $country,
                        'state'    => $state,
                        'postcode' => $postcode,
                        'city'     => $city,
                    )
                );
            }
        }

        return $matched_tax_rates;
    }

    /**
     * Return true/false depending on if a rate is a compound rate.
     *
     * @param mixed $key_or_rate Tax rate ID, or the db row itself in object format.
     * @return  bool
     */
    public static function is_compound( $key_or_rate ) {
        global $wpdb;

        if ( is_object( $key_or_rate ) ) {
            $key      = $key_or_rate->tax_rate_id;
            $compound = $key_or_rate->tax_rate_compound;
        } else {
            $key      = $key_or_rate;
            $compound = (bool) $wpdb->get_var( $wpdb->prepare( "SELECT tax_rate_compound FROM {$wpdb->prefix}woocommerce_tax_rates WHERE tax_rate_id = %s", $key ) );
        }

        return (bool) apply_filters( 'woocommerce_rate_compound', $compound, $key );
    }

    /**
     * Return a given rates label.
     *
     * @param mixed $key_or_rate Tax rate ID, or the db row itself in object format.
     * @return  string
     */
    public static function get_rate_label( $key_or_rate ) {
        global $wpdb;

        if ( is_object( $key_or_rate ) ) {
            $key       = $key_or_rate->tax_rate_id;
            $rate_name = $key_or_rate->tax_rate_name;
        } else {
            $key       = $key_or_rate;
            $rate_name = $wpdb->get_var( $wpdb->prepare( "SELECT tax_rate_name FROM {$wpdb->prefix}woocommerce_tax_rates WHERE tax_rate_id = %s", $key ) );
        }

        if ( ! $rate_name ) {
            $rate_name = WC()->countries->tax_or_vat();
        }

        return apply_filters( 'woocommerce_rate_label', $rate_name, $key );
    }

    /**
     * Return a given rates percent.
     *
     * @param mixed $key_or_rate Tax rate ID, or the db row itself in object format.
     * @return  string
     */
    public static function get_rate_percent( $key_or_rate ) {
        $rate_percent_value = self::get_rate_percent_value( $key_or_rate );
        $tax_rate_id        = is_object( $key_or_rate ) ? $key_or_rate->tax_rate_id : $key_or_rate;
        return apply_filters( 'woocommerce_rate_percent', $rate_percent_value . '%', $tax_rate_id );
    }

    /**
     * Return a given rates percent.
     *
     * @param mixed $key_or_rate Tax rate ID, or the db row itself in object format.
     * @return  float
     */
    public static function get_rate_percent_value( $key_or_rate ) {
        global $wpdb;

        if ( is_object( $key_or_rate ) ) {
            $tax_rate = $key_or_rate->tax_rate;
        } else {
            $key      = $key_or_rate;
            $tax_rate = $wpdb->get_var( $wpdb->prepare( "SELECT tax_rate FROM {$wpdb->prefix}woocommerce_tax_rates WHERE tax_rate_id = %s", $key ) );
        }

        return floatval( $tax_rate );
    }


    /**
     * Get a rates code. Code is made up of COUNTRY-STATE-NAME-Priority. E.g GB-VAT-1, US-AL-TAX-1.
     *
     * @param mixed $key_or_rate Tax rate ID, or the db row itself in object format.
     * @return string
     */
    public static function get_rate_code( $key_or_rate ) {
        global $wpdb;

        if ( is_object( $key_or_rate ) ) {
            $key  = $key_or_rate->tax_rate_id;
            $rate = $key_or_rate;
        } else {
            $key  = $key_or_rate;
            $rate = $wpdb->get_row( $wpdb->prepare( "SELECT tax_rate_country, tax_rate_state, tax_rate_name, tax_rate_priority FROM {$wpdb->prefix}woocommerce_tax_rates WHERE tax_rate_id = %s", $key ) );
        }

        $code_string = '';

        if ( null !== $rate ) {
            $code        = array();
            $code[]      = $rate->tax_rate_country;
            $code[]      = $rate->tax_rate_state;
            $code[]      = $rate->tax_rate_name ? $rate->tax_rate_name : 'TAX';
            $code[]      = absint( $rate->tax_rate_priority );
            $code_string = strtoupper( implode( '-', array_filter( $code ) ) );
        }

        return apply_filters( 'woocommerce_rate_code', $code_string, $key );
    }

    /**
     * Sums a set of taxes to form a single total. Values are pre-rounded to precision from 3.6.0.
     *
     * @param  array $taxes Array of taxes.
     * @return float
     */
    public static function get_tax_total( $taxes ) {
        return array_sum( $taxes );
    }

    /**
     * Gets all tax rate classes from the database.
     *
     * @since 3.7.0
     * @return array Array of tax class objects consisting of tax_rate_class_id, name, and slug.
     */
    public static function get_tax_rate_classes() {
        global $wpdb;

        $cache_key        = 'tax-rate-classes';
        $tax_rate_classes = wp_cache_get( $cache_key, 'taxes' );

        if ( ! is_array( $tax_rate_classes ) ) {
            $tax_rate_classes = $wpdb->get_results(
                "
                SELECT * FROM {$wpdb->wc_tax_rate_classes} ORDER BY name;
                "
            );
            wp_cache_set( $cache_key, $tax_rate_classes, 'taxes' );
        }

        return $tax_rate_classes;
    }

    /**
     * Get store tax class names.
     *
     * @return array Array of class names ("Reduced rate", "Zero rate", etc).
     */
    public static function get_tax_classes() {
        return wp_list_pluck( self::get_tax_rate_classes(), 'name' );
    }

    /**
     * Get store tax classes as slugs.
     *
     * @since  3.0.0
     * @return array Array of class slugs ("reduced-rate", "zero-rate", etc).
     */
    public static function get_tax_class_slugs() {
        return wp_list_pluck( self::get_tax_rate_classes(), 'slug' );
    }

    /**
     * Create a new tax class.
     *
     * @since 3.7.0
     * @param string $name Name of the tax class to add.
     * @param string $slug (optional) Slug of the tax class to add. Defaults to sanitized name.
     * @return WP_Error|array Returns name and slug (array) if the tax class is created, or WP_Error if something went wrong.
     */
    public static function create_tax_class( $name, $slug = '' ) {
        global $wpdb;

        if ( empty( $name ) ) {
            return new WP_Error( 'tax_class_invalid_name', __( 'Tax class requires a valid name', 'woocommerce' ) );
        }

        $existing       = self::get_tax_classes();
        $existing_slugs = self::get_tax_class_slugs();

        if ( in_array( $name, $existing, true ) ) {
            return new WP_Error( 'tax_class_exists', __( 'Tax class already exists', 'woocommerce' ) );
        }

        if ( ! $slug ) {
            $slug = sanitize_title( $name );
        }

        if ( in_array( $slug, $existing_slugs, true ) ) {
            return new WP_Error( 'tax_class_slug_exists', __( 'Tax class slug already exists', 'woocommerce' ) );
        }

        $insert = $wpdb->insert(
            $wpdb->wc_tax_rate_classes,
            array(
                'name' => $name,
                'slug' => $slug,
            )
        );

        if ( is_wp_error( $insert ) ) {
            return new WP_Error( 'tax_class_insert_error', $insert->get_error_message() );
        }

        wp_cache_delete( 'tax-rate-classes', 'taxes' );

        return array(
            'name' => $name,
            'slug' => $slug,
        );
    }

    /**
     * Get an existing tax class.
     *
     * @since 3.7.0
     * @param string     $field Field to get by. Valid values are id, name, or slug.
     * @param string|int $item Item to get.
     * @return array|bool Returns the tax class as an array. False if not found.
     */
    public static function get_tax_class_by( $field, $item ) {
        if ( ! in_array( $field, array( 'id', 'name', 'slug' ), true ) ) {
            return new WP_Error( 'invalid_field', __( 'Invalid field', 'woocommerce' ) );
        }

        if ( 'id' === $field ) {
            $field = 'tax_rate_class_id';
        }

        $matches = wp_list_filter(
            self::get_tax_rate_classes(),
            array(
                $field => $item,
            )
        );

        if ( ! $matches ) {
            return false;
        }

        $tax_class = current( $matches );

        return array(
            'name' => $tax_class->name,
            'slug' => $tax_class->slug,
        );
    }

    /**
     * Delete an existing tax class.
     *
     * @since 3.7.0
     * @param string     $field Field to delete by. Valid values are id, name, or slug.
     * @param string|int $item Item to delete.
     * @return WP_Error|bool Returns true if deleted successfully, false if nothing was deleted, or WP_Error if there is an invalid request.
     */
    public static function delete_tax_class_by( $field, $item ) {
        global $wpdb;

        if ( ! in_array( $field, array( 'id', 'name', 'slug' ), true ) ) {
            return new WP_Error( 'invalid_field', __( 'Invalid field', 'woocommerce' ) );
        }

        $tax_class = self::get_tax_class_by( $field, $item );

        if ( ! $tax_class ) {
            return new WP_Error( 'invalid_tax_class', __( 'Invalid tax class', 'woocommerce' ) );
        }

        if ( 'id' === $field ) {
            $field = 'tax_rate_class_id';
        }

        $delete = $wpdb->delete(
            $wpdb->wc_tax_rate_classes,
            array(
                $field => $item,
            )
        );

        if ( $delete ) {
            // Delete associated tax rates.
            $wpdb->query( $wpdb->prepare( "DELETE FROM {$wpdb->prefix}woocommerce_tax_rates WHERE tax_rate_class = %s;", $tax_class['slug'] ) );
            $wpdb->query( "DELETE locations FROM {$wpdb->prefix}woocommerce_tax_rate_locations locations LEFT JOIN {$wpdb->prefix}woocommerce_tax_rates rates ON rates.tax_rate_id = locations.tax_rate_id WHERE rates.tax_rate_id IS NULL;" );
        }

        wp_cache_delete( 'tax-rate-classes', 'taxes' );
        WC_Cache_Helper::invalidate_cache_group( 'taxes' );

        return (bool) $delete;
    }

    /**
     * Format the city.
     *
     * @param  string $city Value to format.
     * @return string
     */
    private static function format_tax_rate_city( $city ) {
        return strtoupper( trim( $city ) );
    }

    /**
     * Format the state.
     *
     * @param  string $state Value to format.
     * @return string
     */
    private static function format_tax_rate_state( $state ) {
        $state = strtoupper( $state );
        return ( '*' === $state ) ? '' : $state;
    }

    /**
     * Format the country.
     *
     * @param  string $country Value to format.
     * @return string
     */
    private static function format_tax_rate_country( $country ) {
        $country = strtoupper( $country );
        return ( '*' === $country ) ? '' : $country;
    }

    /**
     * Format the tax rate name.
     *
     * @param  string $name Value to format.
     * @return string
     */
    private static function format_tax_rate_name( $name ) {
        return $name ? $name : __( 'Tax', 'woocommerce' );
    }

    /**
     * Format the rate.
     *
     * @param  float $rate Value to format.
     * @return string
     */
    private static function format_tax_rate( $rate ) {
        return number_format( (float) $rate, 4, '.', '' );
    }

    /**
     * Format the priority.
     *
     * @param  string $priority Value to format.
     * @return int
     */
    private static function format_tax_rate_priority( $priority ) {
        return absint( $priority );
    }

    /**
     * Format the class.
     *
     * @param  string $class Value to format.
     * @return string
     */
    public static function format_tax_rate_class( $class ) {
        $class   = sanitize_title( $class );
        $classes = self::get_tax_class_slugs();
        if ( ! in_array( $class, $classes, true ) ) {
            $class = '';
        }
        return ( 'standard' === $class ) ? '' : $class;
    }

    /**
     * Prepare and format tax rate for DB insertion.
     *
     * @param  array $tax_rate Tax rate to format.
     * @return array
     */
    private static function prepare_tax_rate( $tax_rate ) {
        foreach ( $tax_rate as $key => $value ) {
            if ( method_exists( __CLASS__, 'format_' . $key ) ) {
                if ( 'tax_rate_state' === $key ) {
                    $tax_rate[ $key ] = call_user_func( array( __CLASS__, 'format_' . $key ), sanitize_key( $value ) );
                } else {
                    $tax_rate[ $key ] = call_user_func( array( __CLASS__, 'format_' . $key ), $value );
                }
            }
        }
        return $tax_rate;
    }

    /**
     * Insert a new tax rate.
     *
     * Internal use only.
     *
     * @since 2.3.0
     *
     * @param  array $tax_rate Tax rate to insert.
     * @return int tax rate id
     */
    public static function _insert_tax_rate( $tax_rate ) {
        global $wpdb;

        $wpdb->insert( $wpdb->prefix . 'woocommerce_tax_rates', self::prepare_tax_rate( $tax_rate ) );

        $tax_rate_id = $wpdb->insert_id;

        WC_Cache_Helper::invalidate_cache_group( 'taxes' );

        do_action( 'woocommerce_tax_rate_added', $tax_rate_id, $tax_rate );

        return $tax_rate_id;
    }

    /**
     * Get tax rate.
     *
     * Internal use only.
     *
     * @since 2.5.0
     *
     * @param int    $tax_rate_id Tax rate ID.
     * @param string $output_type Type of output.
     * @return array|object
     */
    public static function _get_tax_rate( $tax_rate_id, $output_type = ARRAY_A ) {
        global $wpdb;

        return $wpdb->get_row(
            $wpdb->prepare(
                "
                    SELECT *
                    FROM {$wpdb->prefix}woocommerce_tax_rates
                    WHERE tax_rate_id = %d
                ",
                $tax_rate_id
            ),
            $output_type
        );
    }

    /**
     * Update a tax rate.
     *
     * Internal use only.
     *
     * @since 2.3.0
     *
     * @param int   $tax_rate_id Tax rate to update.
     * @param array $tax_rate Tax rate values.
     */
    public static function _update_tax_rate( $tax_rate_id, $tax_rate ) {
        global $wpdb;

        $tax_rate_id = absint( $tax_rate_id );

        $wpdb->update(
            $wpdb->prefix . 'woocommerce_tax_rates',
            self::prepare_tax_rate( $tax_rate ),
            array(
                'tax_rate_id' => $tax_rate_id,
            )
        );

        WC_Cache_Helper::invalidate_cache_group( 'taxes' );

        do_action( 'woocommerce_tax_rate_updated', $tax_rate_id, $tax_rate );
    }

    /**
     * Delete a tax rate from the database.
     *
     * Internal use only.
     *
     * @since 2.3.0
     * @param  int $tax_rate_id Tax rate to delete.
     */
    public static function _delete_tax_rate( $tax_rate_id ) {
        global $wpdb;

        $wpdb->query( $wpdb->prepare( "DELETE FROM {$wpdb->prefix}woocommerce_tax_rate_locations WHERE tax_rate_id = %d;", $tax_rate_id ) );
        $wpdb->query( $wpdb->prepare( "DELETE FROM {$wpdb->prefix}woocommerce_tax_rates WHERE tax_rate_id = %d;", $tax_rate_id ) );

        WC_Cache_Helper::invalidate_cache_group( 'taxes' );

        do_action( 'woocommerce_tax_rate_deleted', $tax_rate_id );
    }

    /**
     * Update postcodes for a tax rate in the DB.
     *
     * Internal use only.
     *
     * @since 2.3.0
     *
     * @param int    $tax_rate_id Tax rate to update.
     * @param string $postcodes String of postcodes separated by ; characters.
     */
    public static function _update_tax_rate_postcodes( $tax_rate_id, $postcodes ) {
        if ( ! is_array( $postcodes ) ) {
            $postcodes = explode( ';', $postcodes );
        }
        // No normalization - postcodes are matched against both normal and formatted versions to support wildcards.
        foreach ( $postcodes as $key => $postcode ) {
            $postcodes[ $key ] = strtoupper( trim( str_replace( chr( 226 ) . chr( 128 ) . chr( 166 ), '...', $postcode ) ) );
        }
        self::update_tax_rate_locations( $tax_rate_id, array_diff( array_filter( $postcodes ), array( '*' ) ), 'postcode' );
    }

    /**
     * Update cities for a tax rate in the DB.
     *
     * Internal use only.
     *
     * @since 2.3.0
     *
     * @param int    $tax_rate_id Tax rate to update.
     * @param string $cities Cities to set.
     */
    public static function _update_tax_rate_cities( $tax_rate_id, $cities ) {
        if ( ! is_array( $cities ) ) {
            $cities = explode( ';', $cities );
        }
        $cities = array_filter( array_diff( array_map( array( __CLASS__, 'format_tax_rate_city' ), $cities ), array( '*' ) ) );

        self::update_tax_rate_locations( $tax_rate_id, $cities, 'city' );
    }

    /**
     * Updates locations (postcode and city).
     *
     * Internal use only.
     *
     * @since 2.3.0
     *
     * @param int    $tax_rate_id Tax rate ID to update.
     * @param array  $values Values to set.
     * @param string $type Location type.
     */
    private static function update_tax_rate_locations( $tax_rate_id, $values, $type ) {
        global $wpdb;

        $tax_rate_id = absint( $tax_rate_id );

        $wpdb->query(
            $wpdb->prepare(
                "DELETE FROM {$wpdb->prefix}woocommerce_tax_rate_locations WHERE tax_rate_id = %d AND location_type = %s;",
                $tax_rate_id,
                $type
            )
        );

        if ( count( $values ) > 0 ) {
            $sql = "( '" . implode( "', $tax_rate_id, '" . esc_sql( $type ) . "' ),( '", array_map( 'esc_sql', $values ) ) . "', $tax_rate_id, '" . esc_sql( $type ) . "' )";

            $wpdb->query( "INSERT INTO {$wpdb->prefix}woocommerce_tax_rate_locations ( location_code, tax_rate_id, location_type ) VALUES $sql;" ); // @codingStandardsIgnoreLine.
        }

        WC_Cache_Helper::invalidate_cache_group( 'taxes' );
    }

    /**
     * Used by admin settings page.
     *
     * @param string $tax_class Tax class slug.
     *
     * @return array|null|object
     */
    public static function get_rates_for_tax_class( $tax_class ) {
        global $wpdb;

        $tax_class = self::format_tax_rate_class( $tax_class );

        // Get all the rates and locations. Snagging all at once should significantly cut down on the number of queries.
        $rates     = $wpdb->get_results( $wpdb->prepare( "SELECT * FROM `{$wpdb->prefix}woocommerce_tax_rates` WHERE `tax_rate_class` = %s;", $tax_class ) );
        $locations = $wpdb->get_results( "SELECT * FROM `{$wpdb->prefix}woocommerce_tax_rate_locations`" );

        if ( ! empty( $rates ) ) {
            // Set the rates keys equal to their ids.
            $rates = array_combine( wp_list_pluck( $rates, 'tax_rate_id' ), $rates );
        }

        // Drop the locations into the rates array.
        foreach ( $locations as $location ) {
            // Don't set them for unexistent rates.
            if ( ! isset( $rates[ $location->tax_rate_id ] ) ) {
                continue;
            }
            // If the rate exists, initialize the array before appending to it.
            if ( ! isset( $rates[ $location->tax_rate_id ]->{$location->location_type} ) ) {
                $rates[ $location->tax_rate_id ]->{$location->location_type} = array();
            }
            $rates[ $location->tax_rate_id ]->{$location->location_type}[] = $location->location_code;
        }

        foreach ( $rates as $rate_id => $rate ) {
            $rates[ $rate_id ]->postcode_count = isset( $rates[ $rate_id ]->postcode ) ? count( $rates[ $rate_id ]->postcode ) : 0;
            $rates[ $rate_id ]->city_count     = isset( $rates[ $rate_id ]->city ) ? count( $rates[ $rate_id ]->city ) : 0;
        }

        $rates = self::sort_rates( $rates );

        return $rates;
    }
}
WC_Tax::init();