U.S. patent application number 10/073509 was filed with the patent office on 2002-07-25 for method and apparatus for automatic tax verification.
This patent application is currently assigned to Intermec IP Corp.. Invention is credited to Maltseff, Paul A..
Application Number | 20020097282 10/073509 |
Document ID | / |
Family ID | 22923450 |
Filed Date | 2002-07-25 |
United States Patent
Application |
20020097282 |
Kind Code |
A1 |
Maltseff, Paul A. |
July 25, 2002 |
Method and apparatus for automatic tax verification
Abstract
A method for tracking tax payment information includes fixing a
unique machine readable identifier to each of a number of taxable
items, storing each of the unique machine readable identifiers in a
computer readable memory, and storing tax payment information in
the computer readable memory for each of the items. The unique
machine readable identifier may take the form of a machine readable
symbol such as a barcode symbol or as a wireless memory device such
as a radio frequency identification ("RFID") tag. The tax
information may include data such as the tax payment status, tax
payment authority, a tax payment sum, a tax payment date, identify
of a manufacturer, identify of a product or product type, and the
identify of a product origin. Tax payment information may include
tax payment information from multiple taxing authorities. The
method may further include reading the unique machine readable
identifier and retrieving the tax payment information based on the
identifier to verify that the appropriate taxes have been paid. The
computer readable memory may be a centralized database, may be
located in a reading device being used to verify compliance, or be
located in the RFID tag secured to the taxed good.
Inventors: |
Maltseff, Paul A.; (Edmonds,
WA) |
Correspondence
Address: |
SEED INTELLECTUAL PROPERTY LAW GROUP PLLC
701 FIFTH AVE
SUITE 6300
SEATTLE
WA
98104-7092
US
|
Assignee: |
Intermec IP Corp.
Beverly Hills
CA
|
Family ID: |
22923450 |
Appl. No.: |
10/073509 |
Filed: |
February 11, 2002 |
Related U.S. Patent Documents
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Application
Number |
Filing Date |
Patent Number |
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10073509 |
Feb 11, 2002 |
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09244611 |
Feb 4, 1999 |
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6360208 |
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Current U.S.
Class: |
347/5 ;
347/19 |
Current CPC
Class: |
G06Q 40/02 20130101;
G06Q 40/123 20131203; G06Q 10/087 20130101 |
Class at
Publication: |
347/5 ;
347/19 |
International
Class: |
B41J 029/38 |
Claims
We claim:
1. A printer for tax labels, comprising: a printhead movably
positionable with respect to a print media; and a controller
coupled to the printhead to cause the printhead to print a number
of machine-readable symbols each encoding a unique identifier on
the print media associatable with tax information.
2. The printer of claim 1, further comprising: a transport
mechanism controlled by the controller and operable to transport
the print media with respect to the printhead.
3. The printer of claim 1 wherein the unique identifiers are
printed sequentially.
4. A device to track tax data, comprising a reader selectively
operable to read a unique identifier from an item; a user input
device selectively operable to input tax information regarding the
item; and a communications link coupled to the reader and the user
input device to transmit the unique identifier and tax information
from the device.
5. The device of claim 4 wherein the reader comprises a wireless
transmitter and receiver having a frequency compatible with an
operating frequency of a wireless memory device carried by the item
and encoding the unique identifier.
6. The device of claim 4 wherein the reader comprises an RF tag
interrogator to interrogate an RF tag carried by the item and
encoding the unique identifier.
7. The device of claim 4 wherein the reader comprises an optical
imager and decoder to image and decode the unique identifier
encoded in a machine-readable symbol.
8. The device of claim 4, further comprising: an automatic calendar
coupled to the communications link to provide a date thereto each
time the communications link transmits the unique identifier and
tax information from the device.
9. A tax verification device, comprising: a reader selectively
operable to read a unique identifier from an item; and a
bi-directional communications link selectively operable to transmit
the read unique identifier from the device and to receive tax
information based on the read unique identifier.
10. The tax verification device of claim 9 wherein the reader
comprises a wireless transmitter and receiver having a frequency
compatible with an operating frequency of a wireless memory device
carried by the item and encoding the unique identifier.
11. The tax verification device of claim 9 wherein the reader
comprises an RF tag interrogator to interrogate an RF tag carried
by the item and encoding the unique identifier.
12. The tax verification device of claim 9 wherein the reader
comprises an optical imager and decoder to image and decode the
unique identifier encoded in a machine-readable symbol.
13. A machine readable structure, comprising: a data structure
storing tax information concerning a taxable item; and means for
associating the machine readable structure with the taxable
item.
14. The machine readable structure of claim 13 wherein the machine
readable structure comprises a wireless memory tag.
15. The machine readable structure of claim 13 wherein the machine
readable structure comprises a machine-readable symbol.
16. The machine readable structure of claim 13 wherein the data
structure stores a tax payment condition corresponding to a tax
payment status of the taxable item
17. The machine readable structure of claim 13 wherein the data
structure stores a product type identifier and a manufacture
identifier.
18. The machine readable structure of claim 13 wherein the data
structure stores a taxing authority identifier.
19. The machine readable structure of claim 13 wherein the data
structure stores a tax payment date.
20. The machine readable structure of claim 13 wherein the data
structure stores an amount of tax paid.
21. The machine readable structure of claim 13 wherein the data
structure stores an origin identifier corresponding to an origin of
the taxable item.
22. A computer-readable memory, comprising: a data structure having
a number of records, each of the records identifiable by an
identifier corresponding to a taxable item and storing a tax
payment condition corresponding to a tax payment status of the
taxable item.
23. The computer-readable memory of claim 22 wherein the records
further store a product type identifier and a manufacture
identifier.
24. The computer-readable memory of claim 22 wherein the records
further store a taxing authority identifier.
25. The computer-readable memory of claim 22 wherein the records
further store a tax payment date.
26. The computer-readable memory of claim 22 wherein the records
further store an amount of tax paid.
27. The computer-readable memory of claim 22 wherein the records
further store an origin identifier corresponding to an origin of
the taxable item.
Description
TECHNICAL FIELD
[0001] This invention relates to a tracking of taxes payable on
certain items or the sale of certain items, and more particularly
to an automated method and apparatus for tracking such taxes.
BACKGROUND OF THE INVENTION
[0002] A number of taxing authorities, such as federal, state,
county and cities, impose taxes on items or the sale of items to
raise revenues and/or control the consumption of the item. These
taxes are often applied in the form of sales tax, excise tax and
duties. The taxes are typically applied to high value items, such
as, chocolate, perfumes, automobiles and boats, or to items the
authority wishes to limit the consumption of, such as cigarettes
and other tobacco products, alcohol, and fossil fuels. In many
instances, a taxing authority will issue a tax stamp that is
applied to the item to demonstrate compliance with the taxing laws.
For instance, tax stamps are routinely found on cigarette packages
and bottles of hard spirits. These tax stamps are typically applied
across the cover of the package such that the tax stamp must be
destroyed when the package is opened, thereby preventing the
package from being refilled.
[0003] In some instances, multiple taxing authorities may apply
taxes to the same item. For example, a federal tax and a state tax
may both be applied to the sale of cigarettes. In many instances,
these taxes substantially raise the cost of the goods to consumers
providing an incentive for the sale of black market goods. The sale
of black market goods causes loss of revenues to these taxing
authorities and may circumvent certain public policies designed to
discourage the consumption of the taxed goods.
[0004] While tax stamps have been used for centuries, they provide
little information regarding the goods and the tax paid. For
example, the tax stamp does not identify the manufacturer of the
goods or the specific good being sold. The tax stamp may also fail
to identify the amount of tax paid or the date of tax payment.
While a tax stamp typically identifies the taxing authority who
received the taxes, there is rarely sufficient room on the goods
for more than one tax stamp. For example, there is little room over
a cap of a bottle of hard spirits for more than one tax stamp.
Further, the advent of high quality color copying machines has made
forgery easier, allowing the mass duplication of a single tax
stamp.
[0005] The current method employing tax stamps does not permit the
automatic collection and compliance verification. If tax
information is even collected, it is typically collected on forms
for eventual entry into a computer system. The information is often
out-of-date, and is often incorrect due to transcribing errors.
This hinders taxing authorities in collecting tax revenues and tax
related information, and interferes with the enforcement of tax
laws.
SUMMARY OF THE INVENTION
[0006] In one aspect of the invention, a method for tracking tax
payment information includes fixing a unique machine readable
identifier to each of a number of taxable items, storing each of
the unique machine readable identifiers in a computer readable
memory, and storing tax payment information in the computer
readable memory for each of the taxable items. The unique machine
readable identifier may take the form of a machine readable symbol
such as a barcode symbol or as a wireless memory device such as a
radio frequency identification ("RFID") tag. The tax information
may include data such as the tax payment status, tax payment
authority, a tax payment sum, a tax payment date, identity of a
manufacturer, identity of a product or product type, and the
identity of a product origin. Tax payment information may include
tax payment information from multiple taxing authorities.
[0007] The method of tracking tax payment information may further
include reading the unique machine readable identifier from one of
the taxable items and retrieving the tax payment information from
the computer readable memory to verify that the appropriate taxes
have been paid to the appropriate taxing authorities for the given
taxable item. Reading the identifier may take the form of imaging
and decoding a machine readable symbol or interrogating a wireless
memory device.
[0008] The computer readable memory may be a central database, for
example, located at the taxing authority. The computer readable
memory may, alternatively, be located in a reading device being
used to verify compliance, the information being routinely
downloaded to the reading device. The reading device may take the
form of a portable, hand held barcode scanner or RFID tag
interrogator. Alternatively, the computer readable memory may be
located in one or more RFID tags secured to the taxable goods.
[0009] Encryption of the tax payment information may provide
security for the data and may deter forgery. Encryption may be
particularly suitable where the tax information is stored in a
machine readable symbol or wireless memory device. The wireless
memory device and/or the computer readable memory may require an
access code to read from or write to the memory.
[0010] In the case of a wireless memory device, the unique
identifier or serial number may be permanently stored in the
device. The device may allow updating of the tax information. For
example, the wireless memory device may be updated each time a tax
is paid to a taxing authority.
[0011] In another aspect of the invention, a printer for printing
tax verification labels or "smart" tax stamps includes a print head
movably positionable with respect to a print media and a controller
coupled to the print head to cause the print head to print a number
of machine readable symbols each encoding a unique identifier on
the print media. In yet another aspect of the invention, a point of
sale device comprises a reader selectively operable to read a
unique identifier from an item, a user input device operable to
input text information and a communications link to couple the
reader and the user input device to transmit the identifier and
associated tax information to a computer readable memory.
[0012] In yet another aspect, the tax verification device comprises
a reader selectively operable to read a unique identifier from an
item and a communications link selectively operable to transmit the
read unique identifier from the device and to receive tax
information based on the unique identifier.
BRIEF DESCRIPTION OF THE DRAWINGS
[0013] FIG. 1 is a schematic diagram of a tax verification system
including an optical scanner for reading a machine readable symbol,
and a communications link to a tax verification database.
[0014] FIG. 2 is a schematic diagram showing a wireless
interrogator for reading an RFID tag, an RF data link to a first
database of tax information and a communications link to a second
database of tax verification information.
[0015] FIG. 3 is a schematic diagram showing a number of high value
items bearing unique tax identifiers.
[0016] FIG. 4 is a schematic diagram showing a schema for a tax
verification database.
[0017] FIG. 5 is a schematic diagram showing a unique identifier
comprised of a manufacturer identifier, a product identifier, and a
unique serial number.
[0018] FIG. 6 shows a unique identifier in the form of a barcode
symbol.
[0019] FIG. 7 is a flow chart of an exemplary method of maintaining
tax payment information and issuing a tax stamp employing the
structure of FIG. 1.
[0020] FIG. 8 is a flow chart of an exemplary method of verifying
the payment of taxes employing the structure of FIG. 1.
[0021] FIG. 9 is a flow chart of an exemplary method of maintaining
tax payment information employing the structure of FIG. 2.
[0022] FIG. 10 is a flow chart of an exemplary method of verifying
tax compliance employing the structure of FIG. 2.
DETAILED DESCRIPTION OF THE INVENTION
[0023] In the following description, certain specific details are
set forth in order to provide a thorough understanding of various
embodiments of the invention. However, one skilled in the art will
understand that the invention may be practiced without these
details. In other instances, well known structures associated with
machine readable symbols, wireless memory devices, readers,
interrogators, communications links and databases have not been
shown or described in detail to avoid unnecessarily obscuring the
description of the embodiments of the invention.
[0024] With reference to FIG. 1, a tax verification system 10 is
shown for maintaining tax information and verifying compliance with
taxing laws and regulations. The system 10 includes a reader 12 for
reading a unique machine readable identifier encoded in a machine
readable symbol, such as the barcode symbol 14. Of course, the
unique machine readable identifier may be encoded in an
two-dimensional machine readable symbol selected from an area code
symbology, such as Code 49 or Code 1. Area code symbologies
typically permit to symbol to carry more information per unit area.
The reader 12 may take the form of any of a number of conventional
symbol readers, that typically image or scan the symbol 14 to
produce a digital representation and that decodes the digital
representation to determine the data encoded in the symbol 14. Such
symbol readers are well known in the art and will thus not be
further discussed.
[0025] A communications link 16 couples the reader 12 to a central
database 18 of tax information. In the embodiment shown, the reader
12 initially downloads the unique identifier to a personal computer
20. The communication link 16 may comprise a physical coupling such
as a network or cable 22, or an intermediate computer.
Alternatively, the reader 12 may download the unique identifier to
the personal computer 20 by way of a wireless link such as a radio
frequency ("RF") link or an infrared ("IR") link.
[0026] The personal computer 20 may control a printer 96 having a
conventional printhead and printhead controller for printing tags
or tax stamps bearing the bar code symbol 14. The printer 96 may,
for example, take the form of a thermal printer having a thermal
printhead. The tags may include a pressure sensitive adhesive and
release liner.
[0027] A central computer 24 provides access to the database 18.
The central computer 24 may take the form of a personal computer,
mini-computer or mainframe computer. Communications between the
personal central computer 20 and the computer 24 may take any of a
variety of forms such as the Internet or World Wide Web, a dial-up
telephone line, or a satellite communications link.
[0028] FIG. 2 shows an alternative exemplary embodiment of a system
for maintaining tax information and verifying tax compliance
26.
[0029] As shown in FIG. 2, the alternative embodiment employs
devices similar to the devices in FIG. 1. This alternative
embodiment, and those described herein are substantially similar to
previously described embodiments, and common steps and structure
are identified by the same reference numbers. Only the significant
differences are described in detail.
[0030] The system 26 includes a wireless interrogator 28 for
interrogating a wireless memory device such as an RFID tag 30. The
RFID tag 30 may be an active device containing its own power
source, or may be a passive device, relying on the RF interrogation
beam 32 for power. The structure and method of operating RF tags is
generally known, and the reader is referred to the discussion in
U.S. application Ser. No. 09/050,623, filed Mar. 30, 1998, and
commonly assigned to the assignee of this application for further
details concerning RFID tags. The RFID tag 30 stores a unique
identifier and may store additional tax related information. The
RFID tag 30 may be programmable, allowing the tax information to be
updated. Information in the RFID tag 30 may be encrypted using
standard encryption techniques such as private-public key
techniques, to provide security for the data. Encrypting the tax
related information may take place on a secure computer, for
example the central computer 24, were adequate security measures
may be provided by the taxing authority operating the secure
computer. Additionally, the RFID tag 30 may require a read access
code to permit a user to read data stored in the RFID tag 30, and
may require a write access code to allow a user to write to or
reprogram the data in the RFID tag 30.
[0031] A radio frequency transceiver 34 provides an interface
between the wireless interrogator 28 and the personal computer 20.
The communications link 16 provides communications between the
personal computer 20, the central computer 24, and the central tax
information database 18. The personal computer 20 couples an
intermediate tax information database 36 to the system 26 to
provide temporary storage for tax information. Thus, tax
information collected by the interrogator 28 may be downloaded to
the intermediate database 36 for periodic uploading from the
intermediate database 36 to the central tax information database
18. Similarly, information collected from a number of sources such
as a number of wireless interrogators 28 may be accumulated in the
central tax information database 18 and periodically downloaded to
the intermediate database 36.
[0032] FIG. 3 shows a number of taxable items or taxable goods 38.
For example, the goods may include a bottle of distilled spirits
40, a package of cigarettes 42, an article of clothing such as a
fur coat 44, a bottle of perfume 46, an automobile 48 or a yacht
50. In each case a machine readable symbol 14 or RFID tag 30 is
secured to the taxable good 38. In some instances, for example the
bottle of distilled spirits 40 and the package of cigarettes 42,
the RFID tag 30 or machine readable symbol 14 covers the opening of
the packaging. This ensures the destruction of the RFID tag 30 or
machine readable symbol 14 upon the opening of the bottle 40 or
package 42. Destruction of the RFID tag 30 or machine readable
symbol 14 prevents the packaging from being refilled in an attempt
to avoid payment of the appropriate taxes.
[0033] While the RFID tag 30 and machine readable symbol 14 are
shown for convenience fixed to visible surfaces of the fur coat 44,
automobile 48 and yacht 50, these tags 30, 14 may be secured to
non-visible surfaces of the goods 38. For example, the RFID tag 30
may be sewn within the lining of the fur coat 44. Also for example,
the RFID tag 30 may be secured on the interior of a body panel of
the automobile 48 or within the hull of the yacht 50. Hiding the
RFID tag 30 deters tampering or swapping of the RFID tag 30 by
individuals attempting to avoid tax payments.
[0034] FIG. 4 shows an exemplary embodiment of a database schema
for the tax verification system of FIGS. 1 and 2. One skilled in
the art will recognize that the exemplary embodiment is only one of
many alternative ways of implementing the database in accordance
with the objectives of the system. The schema 52 shows a number of
records as rows, the records each comprising a number of fields,
shown as columns. Each of the records corresponds to a taxable good
38 (FIG. 3), and is associable to the taxable good 38 by way of the
unique identifier encoded in the machine readable symbol 14 or RFID
tag 30 secured to the taxable good 38.
[0035] For example, the RFID tag 30 on the bottle of distilled
spirits 40 may contain a unique identifier consisting of, or
including, a first serial number 54. The first serial number 54
identifies a first record 56 in the schema 52. The first record 56
contains tax information about the bottle of distilled spirits 40.
For example, this first record 56 may contain a manufacturer's
identification code 58 and a product code 60, identifying the
manufacturer and the particular contents of the bottle of distilled
spirits 40. The first record 56 may also contain an identifier 62
corresponding to a first taxing authority, a tax status code 64
corresponding to whether a tax has been paid to the first taxing
authority, a tax amount 66 identifying the amount of any tax paid,
and a date field 68 identifying the date that the tax payment was
made to the first taxing authority. The record 56 may further have
fields for identifying a second tax authority 70, a tax status
field 72, a tax sum field 74 and a data field 76 for the second
taxing authority. The record 56 may additionally include a field
for storing an origin identifier 78, for example, to identify the
country or state of origin of the taxable good 38.
[0036] As can be seen in the schema 52, a second taxable good 38
such as the cigarettes 42 may have a serial number 80 corresponding
to the second record 82. From the second record 82 it can be
determined that the cigarettes 42 and the distilled spirits 40 have
the same manufacturer 58. A second package or carton of cigarettes
would have its own unique serial number 84 corresponding to a
separate record 86. In the case of an item such a yacht 50, taxes
may be paid to a federal government, as well as a state government,
as shown in the record 88.
[0037] FIG. 5 shows a unique numeric or alpha-numeric identifier 90
for a taxable good 38 where the identifier employs the manufacturer
code 58, the product code 60 and the unique serial number 54. The
unique identifier 90 may be encoded in the RFID tag 30.
Alternatively, the unique identifier may be encoded in the barcode
symbol 14, as shown in FIG. 6.
[0038] FIG. 7 shows an exemplary method of maintaining tax payment
information and issuing a tax stamp in the form of a machine
readable symbol tag 14. In step 102, the printer 96 prints a
machine readable symbol 14 encoding a unique identifier onto a tag.
In step 104, a user such as a tax collector determines if tax on a
taxable good 38 has been paid. If the tax is to be paid, the reader
12 reads or scans the machine readable symbol 14 and decodes the
machine readable symbol 14 to retrieve the unique identifier, in
step 106. The user manually enters permanent tax payment
information, such as the amount of tax paid into the reader 12 in
step 108. Step 108 may also include the automatic entry of certain
tax information into the reader 12. For example, the reader may
automatically keep track of the current date. The reader may also
rely on a second machine readable symbol on the taxable good, such
as a UPC code symbol to automatically identify the manufacturer and
product code for the taxable good 38. Additionally, the reader 12
may automatically enter an identification code for the taxing
authority.
[0039] In step 110, the reader automatically uploads the tax
payment information and the unique identifier to the central tax
information database 18 by way of the personal computer 20, the
communications link 16 and the central computer 24. The reader 12
or the personal computer 20 may provide an access code to the
central computer 24 along with the tax payment information.
[0040] In step 112, the central computer 24 verifies the access
code before automatically updating the central tax information
database in step 114 with the uploaded tax payment information
based on the unique identifier. In optional step 116, the central
computer 24 may provide a return acknowledgement to the personal
computer 20 by way of the communications link 16. The
acknowledgement may indicate to the user or tax collector that the
update process has been successfully completed. Upon receiving the
return acknowledgement, the user may issue the machine readable
symbol tag to the tax payer, and the tag may be secured to the
taxable good 38.
[0041] FIG. 8 shows an exemplary method of verifying the payment of
taxes on a taxable item or good 38. In step 120, the reader 12
scans the machine-readable symbol on the taxable good 38 to obtain
the unique identifier. In step 122, the reader 12 and/or the
personal computer 20 automatically queries the central tax
information through the central computer 24 database 18 using the
unique identifier as a key. The reader 12 or personal computer 20
may also provide the central computer with any required access
codes.
[0042] In step 124, the computer 24 automatically verifies that the
unique identifier is not a duplicate. This step helps to ensure
that forged machine-readable symbols 14 are not being used. In step
126, the manufacturer and product code of the taxable good is
verified against the information stored in the central tax
information database 18. In one exemplary embodiment, the central
computer 24 downloads the manufacturer and product identifiers from
the central tax information database 18 to the reader 12. The tax
collector then verifies the information against the taxable good
38. This may be accomplished by sight, or by comparing the
downloaded information with information retrieved from a UPC code
symbol on the good 38. In an alternative exemplary embodiment, the
reader 12 may upload identifying information, such as the
manufacturer and product code, to the computer 24 for automatic
verification. For example, a UPC code symbol on the product may be
automatically scanned in addition to scanning the machine-readable
symbol 14.
[0043] In optional step 128, the amount of tax paid is stored in
the central database 18 and is verified against the taxable good
38. For example, if the taxable good is distilled spirits 40, a
flat rate tax may apply based on the volume of spirits. The tax
collector may easily verify the amount paid versus the quantity.
Alternatively, the reader may scan a label on the bottle of
distilled spirits 40 to determine the volume or quantity and to
automatically provide the volume or quantity to the personal
computer 20 or central computer 24 for automatic verification.
[0044] In step 130, the date that the tax was paid may be verified.
This may be particularly important, where taxes on the item are to
be periodically paid, for example, the yacht 50. Verification of
the date may be automatic, the reader 12, the computer 20, or the
central computer 24 automatically supplying the current date and
comparing the current date to the tax payment date stored in the
central tax information database 18.
[0045] FIG. 9 shows an exemplary method of maintaining tax payment
information employing the RFID tag 30 in the verification system of
FIG. 2. In step 140, the user or tax collector determines if a tax
has been paid. If the tax has been paid, then in step 142, the
interrogator 28 interrogates the RFID tag 30 to retrieve the unique
identifier. The interrogator 28 may also determine the working
condition of the RFID tag 30. This may be of particular concern
where the RFID tag 30 is exposed to harsh environments and rough
handling leading to damage.
[0046] If the RFID tag 30 is in working condition, the RFID tag 30
is secured to the taxable good 38, in step 146. In step 148, tax
payment information is entered into the interrogator 28. Tax
payment information may be entered by hand by the user and/or may
be automatically entered. For example, a UPC code symbol on the
taxable good 38 may be scanned using the reader 12 or a similar
reader built into the interrogator 28.
[0047] In step 150, the interrogator 28 uploads the tax payment
information along with unique identifier to the intermediate
database 36, by way of the RF transceiver 34 and personal computer
20. In optional step 152, the interrogator 28 may transmit a write
access code and tax information to the RFID tag 30 to store the tax
information therein. Requiring a write access code prevents
tampering with information in the RFID tag 30. The storage of
certain tax information in the RFID tag 30 may prove convenient for
applications where there is no immediate access to the intermediate
database 36 or the central tax information database 18.
[0048] Periodically, the personal computer 20 uploads the tax
payment information from the intermediate database 36 to the
central computer 24 for updating the central tax payment
information database 18. This alleviates the need for a continuous
communications link between the personal computer 20 and the
computer 24.
[0049] FIG. 10 shows an exemplary method of verifying compliance
with tax laws employing the RFID tag 30 and the system 26 of FIG.
2. In step 160, the interrogator 28 interrogates the RFID tag 30 on
the taxable good 38 to obtain the unique identifier. In step 162,
the interrogator 28, or personal computer 20, interrogates the
intermediate tax information database 36 based on the unique
identifier. The interrogator 28 or personal computer 20 provides
any required access codes.
[0050] In step 164, the personal computer 20 verifies that the
supplied unique identifier is not a duplicate to detect forgery
attempts. In step 166, the user or the personal computer 20
verifies that the manufacturer and product code of the taxable good
matches the manufacturer and product code stored in the
intermediate tax information database 36, similar to step 126. In
step 168, the amount of tax paid is verified in a fashion similar
to step 128 of FIG. 8. In step 170, the tax payment date is
verified in a fashion similar to step 130 of FIG. 8.
[0051] In step 172, the tax information stored in the central tax
information database 18 is periodically downloaded to the
intermediate tax information database 36. This permits data
collected from a wide variety of sources, such as multiple
interrogators 28, or readers 12, to be routinely supplied to the
intermediate database 36 without requiring a continuous
communications link 16.
[0052] An example employing the method of FIG. 10 and the apparatus
of FIG. 2 will now be discussed. Many people travel abroad and
return with items they purchased while out of the country and for
which a duty applies. Often, they will return by car and will be
stopped at a border checkpoint and questioned about the items that
they have purchased or required to submit a written declaration.
The system 26 of FIG. 2 may automatically verify compliance with
tax laws where all duty items are required to carry a wireless
memory device, such as the RFID tag 30.
[0053] Each border checkpoint may include a number of antennas
positioned to interrogate the entire volume occupied by an entering
vehicle. While the customs officer inquires about duty items or
examines a declaration, the interrogators may perform a complete
check of the contents of the vehicle for items on which duty is
due. Compliance may then be verified, and any duties owing may be
collected.
[0054] Upon collection of any duties, the intermediate database 36
and/or the central tax information database 18 may be automatically
updated to reflect the paid duty. Similarly, where a programmable
RFID tag 30 is employed, the RFID tag 30 may be automatically
updated to reflect the payment of the duty. In this way, taxing
authorities avoid the loss of tax revenue, increase compliance with
tax laws, and improve efficiency at border checkpoints.
[0055] Although specific embodiments of, and examples for, the
invention are described herein for illustrative purposes, various
equivalent modifications can be made without deviating from the
spirit and scope of the invention, as will be recognized by those
skilled in the relevant art. All of the above U.S. patents, patent
applications, provisional patent applications and publications
referred to in this specification, including, but not limited to,
commonly assigned U.S. Application, Ser. No. 09/244,611, filed on
Feb. 4, 1999, and entitled "METHOD AND APPARATUS FOR AUTOMATIC TAX
VERIFICATION" (attorney docket no. 480062.643); and U.S.
application Ser. No. 09/050,623, filed Mar. 30, 1998, and entitled
"WIRELESS DATA COLLECTION AND COMMUNICATIONS SYSTEM AND APPARATUS"
(attorney docket no. 480062.501C1), are incorporated herein by
reference in their entirety. Aspects of the invention can be
modified, if necessary, to employ systems, circuits and concepts of
the various patents, applications and publications to provide yet
further embodiments of the invention.
[0056] The teachings provided herein of the invention can be
applied to other machine-readable symbols and wireless memory tags,
not necessarily the exemplary bar code symbols and RFID tags
described above. Likewise, the system may employ other computers,
databases and communications links than those described in the
exemplary embodiment. The system may keep track of tax information
regardless of which point in the distribution system the tax is
paid. For example, the tax information may concern collection of
tax from one or more of the manufacturer, wholesaler, retailer, and
consumer.
[0057] These and other changes can be made to the invention in
light of the above detailed description. In general, in the
following claims, the terms used should not be construed to limit
the invention to the specific embodiments disclosed in the
specification and the claims, but should be construed to include
all apparatus that operate in accordance with the claims to provide
a tax verification system and method of operating such system.
Accordingly, the invention is not limited by the disclosure, but
instead its scope is to be determined entirely by the following
claims.
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