From b5edbb8ec04dc0ebf68e16770ae53c30781d356d Mon Sep 17 00:00:00 2001
From: Joel Male <joel@joelmale.com>
Date: Wed, 27 May 2026 21:24:09 +1000
Subject: [PATCH] feat: add TaxRule base class

---
 src/Tax/TaxRule.php            | 48 ++++++++++++++++++++++++
 tests/Unit/Tax/TaxRuleTest.php | 68 ++++++++++++++++++++++++++++++++++
 2 files changed, 116 insertions(+)
 create mode 100644 src/Tax/TaxRule.php
 create mode 100644 tests/Unit/Tax/TaxRuleTest.php

diff --git a/src/Tax/TaxRule.php b/src/Tax/TaxRule.php
new file mode 100644
index 0000000..d1422f2
--- /dev/null
+++ b/src/Tax/TaxRule.php
@@ -0,0 +1,48 @@
+<?php
+
+declare(strict_types=1);
+
+namespace Wearepixel\Cart\Tax;
+
+use Wearepixel\Cart\CartCondition;
+use Wearepixel\Cart\Contracts\CartConditionable;
+use Wearepixel\Cart\Exceptions\InvalidTaxRuleException;
+
+abstract class TaxRule implements CartConditionable
+{
+    protected string $name;
+
+    protected string $value;
+
+    protected string $target = 'subtotal';
+
+    protected ?float $minimum = null;
+
+    protected ?float $maximum = null;
+
+    abstract public function isApplicable(): bool;
+
+    public function toCondition(): CartCondition
+    {
+        if (! $this->isApplicable()) {
+            throw new InvalidTaxRuleException("Tax rule [{$this->name}] is not applicable.");
+        }
+
+        $data = [
+            'name'   => $this->name,
+            'type'   => 'tax',
+            'value'  => $this->value,
+            'target' => $this->target,
+        ];
+
+        if ($this->minimum !== null) {
+            $data['minimum'] = $this->minimum;
+        }
+
+        if ($this->maximum !== null) {
+            $data['maximum'] = $this->maximum;
+        }
+
+        return new CartCondition($data);
+    }
+}
diff --git a/tests/Unit/Tax/TaxRuleTest.php b/tests/Unit/Tax/TaxRuleTest.php
new file mode 100644
index 0000000..368a79f
--- /dev/null
+++ b/tests/Unit/Tax/TaxRuleTest.php
@@ -0,0 +1,68 @@
+<?php
+
+declare(strict_types=1);
+
+use Wearepixel\Cart\CartCondition;
+use Wearepixel\Cart\Tax\TaxRule;
+use Wearepixel\Cart\Exceptions\InvalidTaxRuleException;
+
+class AuGst extends TaxRule
+{
+    protected string $name = 'GST';
+    protected string $value = '10%';
+
+    public function isApplicable(): bool
+    {
+        return true;
+    }
+}
+
+class NotApplicableTax extends TaxRule
+{
+    protected string $name = 'VAT';
+    protected string $value = '20%';
+
+    public function isApplicable(): bool
+    {
+        return false;
+    }
+}
+
+describe('TaxRule', function () {
+    test('converts to a CartCondition', function () {
+        $condition = (new AuGst)->toCondition();
+
+        expect($condition)->toBeInstanceOf(CartCondition::class);
+        expect($condition->getName())->toBe('GST');
+        expect($condition->getValue())->toBe('10%');
+        expect($condition->getType())->toBe('tax');
+        expect($condition->getTarget())->toBe('subtotal');
+    });
+
+    test('isApplicable() returning false causes toCondition() to throw', function () {
+        expect(fn() => (new NotApplicableTax)->toCondition())
+            ->toThrow(InvalidTaxRuleException::class);
+    });
+
+    test('supports total as target', function () {
+        $tax = new class extends TaxRule {
+            protected string $name = 'Sales Tax';
+            protected string $value = '8%';
+            protected string $target = 'total';
+            public function isApplicable(): bool { return true; }
+        };
+
+        expect($tax->toCondition()->getTarget())->toBe('total');
+    });
+
+    test('supports minimum threshold', function () {
+        $tax = new class extends TaxRule {
+            protected string $name = 'Luxury Tax';
+            protected string $value = '15%';
+            protected ?float $minimum = 500.0;
+            public function isApplicable(): bool { return true; }
+        };
+
+        expect($tax->toCondition()->getMinimum())->toBe(500.0);
+    });
+});