Abstract: The present invention is a system and method for providing real-time tariff and import data over a computer network, including, preferably, the calculation of total landed cost. The total landed cost is calculated as a function of input transaction information, such as transaction value, freight and insurance costs, type of good(s), import, shipment, and export countries. A duty calculation engine accesses relevant tariff rates and applies the lowest of such rates to arrive at a duty calculation. An import tax calculation engine accesses relevant databases of country specific import tax rates, charges and fees and applies them to arrive at import tax costs. A total landed cost calculation engine determines the total landed cost from the duty calculation and the import tax calculation.

Abstract: An interactive remote auction bidding system for conducting an auction among participants located at remote locations from the auction site utilizes a data input device for communication over a network to the auction site. The system includes a data processor located at the auction site for generating bid information for communication over the network to the remote locations. A processor located at the auction side monitors the participants' data input devices for sensing participant bids generated by the participants' data input devices. The system further displays visual bid information at the auction site for transmission over the network to the participants and generates audible bid information in support of that visual bid information.

Abstract: An adaptive computerized system of assessing the taxability of goods or services sold at retail or wholesale. The system has the capability to conduct an analysis of all products and/or services sold by a retailer or wholesaler either offline or online and provide the seller with the ability to monitor the tax status, including tax rates, of any goods or services sold by the seller at the point of sale or online in any number of taxing jurisdictions. The system includes a master database which links uniform commodities code technology such as UPC to tax assessment information for goods and/or services sales transactions made by any number of merchants in potentially unlimited taxing jurisdictions. The system also automatically generates tax collection and remittance reports and submit such report and the tax payment to the appropriate taxing jurisdictions.

Abstract: A method for rewarding consumers is disclosed. The method relates to electronic purchasing where a customer is provided with a card having programmed information about the customer therein. The customer presents its card to a merchant at a point of sale for reading the user information. A central register having user information stored therein is connected to a network of merchants. The merchants banking information is accessible in the central register so that when a customer purchases a good or service, the customer is credited or debited points in real time. This information is forwarded to the central register through the card reader and the merchant is simultaneously, in real time, debited a predetermined percentage of the taxed value of the purchase.

Abstract: An effective and efficient system for recovering tax revenue. One implementation is to recover tax revenue currently not being recovered by storing data in a database indicating interstate sales transactions on which a seller does not collect a designated tax, such as a sales tax. This database is part of a computer network which organizes and stores the data in the database and automatically sends out tax due notices to purchasers when data in the database indicates that an interstate sale has taken place and no designated tax has been collected from the purchaser by the seller. This database can also be updated to reflect payment of the tax indicated in the tax due notice, and can automatically remit appropriate revenues to a revenue agency when the tax due notice has been paid.

Abstract: A method for providing tax payment data from a remote end user workstation to a tax collection system host connected to the end user workstation by a server includes displaying available taxing authorities to a user at the end user workstation. One of the available taxing authorities is then selected at the end user workstation. Tax payment data is then input to the end user workstation. The tax payment data is then transmitted to the server. The tax payment data is then processed at the server to determine if the tax payment data is formatted properly. If the tax payment data is formatted properly, then the tax payment data is transmitted to the host. A message response indicative of the acceptance or rejection of the tax payment data is then transmitted from the host to the client station via the server.

Abstract: A system for distribution tracking and tax assessment of distributed taxable products, such as cigarettes or liquor, is disclosed. The invention includes marking a product package, a product carton and a product case with an identifying indicia which may be laser coded onto the package. The identifying indicia is then tracked through a distribution chain for the product. Specific product location information is generated along the distribution chain as a result of the tracking process. The product location information may be made available to a taxing authority such that a tax assessment may be made on the product. A determination of the tax payable on the product based upon the product location information associated with the identifying indicia specific to the product may be made.

Abstract: A computer system and method for a lessor to determine correct use tax on moveable equipment which may be subject to tax by more than one tax authority comprising inventory records for each individual item of equipment comprising an equipment identifier, equipment category, acquisition cost, depreciation, net book value, and branch; updating the inventory records to reflect each modification, improvement, disposition, and change in equipment category, and use tax paid; activity records comprising each lease event pertaining to each item of equipment; and a set of tax rules, which are periodically updated, for each taxing authority where any of the items of equipment may be leased or used, comprising sets of formulas reflecting relationships between tax due and acquisition of equipment, first leasing of equipment, subsequent leasing of equipment, length of lease term, age of equipment, and/or equipment categories.

Abstract: An electronic intermediary electronically connects with a tax data provider and collects electronically tax data from the tax data provider. The electronic intermediary processes the tax data collected electronically, and prepares an electronic tax return using the processed tax data. The electronic intermediary connects electronically with a taxing authority, files the electronic tax return with the taxing authority, and arranges electronically for the payment or receipt of any tax liability or refund, respectively.

Abstract: A sales data processing system wherein an upper limit value, a lower limit value, and a tax amount are entered into a tax amount list. The upper limit value and the lower limit value define a predetermined range of sales amounts, and the tax amount is determined based on a sales amount defined within the predetermined range. Difference values are calculated between a presently entered one of the upper and lower limit values and a previously entered one of the upper and lower limit values, and the calculated difference values are stored in accordance with a calculation order. A first difference value series not having regularity is judged, and a second difference value series having regularity repeated in a predetermined pattern from a series of the stored difference values is also judged.

Abstract: A decision-making method suitable for production planning in an uncertain demand environment. To this end, the method comprises combining an implosion technology with a scenario-based analysis, thus manifesting, a sui generis capability which preserves the advantages and benefits of each of its subsumed aspects.

Abstract: A system for transactional taxation includes a secure stored data device, such as a smart card, having means for storing purchaser-specific data, an interface device for communicating with the secure stored data device and means for determining a tax rate on a purchase using the purchaser-specific data.

Abstract: A point of sale tax reporting and automatic collection system including a smart tax register located at a retailer location. The retailer smart register processes consumer transactions and calculates the amount of sales tax due the retailer by the consumer for each transaction. Following the transaction, the consumer requests and is give a tax paid receipt. After the sales tax is paid to the retailer by the consumer, the register either immediately or periodically forwards the amount of the transaction and the amount of sales tax collected by the retailer to a computer and memory located at a remote location (e.g. state government taxing authority). The computer and memory receive and store the retailer's transaction and sales tax information, and report same to the Internal Revenue Service at least once a year.

Abstract: An effective and efficient system for recovering tax revenue. One implementation is to recover tax revenue currently not being recovered by storing data in a database indicating interstate sales transactions on which a seller does not collect a designated tax, such as a sales tax. This database is part of a computer network which organizes and stores the data in the database and automatically sends out tax due notices to purchasers when data in the database indicates that an interstate sale has taken place and no designated tax has been collected from the purchaser by the seller. This database can also be updated to reflect payment of the tax indicated in the tax due notice, and can automatically remit appropriate revenues to a revenue agency when the tax due notice has been paid.

Abstract: A value added tax card to be used in expediting refund of value added tax on purchases. The method of refunding includes establishing computerized personal accounts and associated value added tax cards. Each personal account and value added tax card has associated therewith the purchaser's name, address, country of residence and passport number. A photograph of the purchaser appears on the value added tax card. The card is presented at the time of purchase to the seller who then sends the credit to the computerized personal account equal to the charged value added tax.

Abstract: A value added tax card to be used in expediting refund of value added tax on purchases. The method of refunding includes establishing computerized personal accounts and associated value added tax cards. Each personal account and value added tax card has associated therewith the purchaser's name, address, country of residence and passport number. A photograph of the purchaser appears on the value added tax card. The card is presented at the time of purchase to the seller who then sends the credit to the computerized personal account equal to the charged value added tax.

Abstract: A point of sale tax reporting and automatic collection system including a smart tax register located at a retailer location. The retailer smart register processes consumer transactions and calculates the amount of sales tax due the retailer by the consumer for each transaction. Following the transaction, the consumer requests and is give a tax paid receipt. After the sales tax is paid to the retailer by the consumer, the register either immediately or periodically forwards the amount of the transaction and the amount of sales tax collected by the retailer to a computer and memory located at a remote location (e.g. state government taxing authority). The computer and memory receive and store the retailer's transaction and sales tax information, and report same to the Internal Revenue Service at least once a year.

Abstract: A point of sale tax reporting and automatic collection system including a smart tax register located at a retailer location. The retailer smart register processes consumer transactions and calculates the amount of sales tax due the retailer by the consumer for each transaction. Following the transaction, the consumer requests and is give a tax paid receipt. After the sales tax is paid to the retailer by the consumer, the register either immediately or periodically forwards the amount of the transaction and the amount of sales tax collected by the retailer to a computer and memory located at a remote location (e.g. state government taxing authority). The computer and memory receive and store the retailer's transaction and sales tax information, and report same to the Internal Revenue Service at least once a year.

Abstract: An automated transaction tax reporting/collection system. The system includes individual point of sale terminals disposed at each remote vendor location. The point of sale terminals are networked to a central computer, preferably via a plurality of intermediate data collection sub-stations. Each terminal includes means for inputting and storing data regarding taxable transactions, as well as for storing data reflecting the tax accrued on each transaction. This stored data is collected on a periodic, rotating basis by the corresponding data collection sub-station according to control signals generated by the central computer. All of the collected data is ultimately transmitted to the central computer, which is operative to generate reports reflecting the transaction tax due from each remote vendor location. These reports may then be sent to the taxing authority, the individual merchants, and/or to other taxing authorities, such as the federal government.