https://www.irs.gov/charities-non-profits/gross-receipts-defined
Gross receipts defined | Internal Revenue Service
Meaning of "gross receipts" - e-Postcard filing threshold
gross receiptsinternal revenuedefinedservice
https://taxfoundation.org/fr/sujets/gross-receipts-and-margin-taxes-fr/
Gross Receipts and Margin Taxes Archives | Tax Foundation
gross receiptsmargintaxesarchivesfoundation
https://taxfoundation.org/blog/oregon-gross-receipts-tax/
Oregon Gross Receipts Tax | There are Better Ways to Raise Revenue
Jul 24, 2023 - A proposed Oregon gross receipts tax would lower economic output, raise prices, and harm job creation. There's better ways to raise revenue in Oregon.
gross receipts taxways to raisethere areoregon
https://taxfoundation.org/blog/oregon-gross-receipts-tax-legislation/
Oregon Introduces Gross Receipts Tax Legislation to Beat the Clock
Jul 24, 2023 - The Committee is moving quickly on the education bill and the Oregon gross receipts tax legislation (amendment) to avoid a possible teacher walkout.
gross receipts taxoregonintroduceslegislationbeat
https://www.irs.gov/charities-non-profits/gross-receipts-normally-25000-50000-or-less
Gross Receipts Normally $25,000 $50,000 or Less | Internal Revenue Service
Exception from filing Form 990
gross receiptsinternal revenuenormally25000
https://docs.google.com/document/d/e/2PACX-1vSzOiPI-eTk91Xxlp65yZVWi73I-yLjI_AsJlVk3Qj3Rt4-n5jTWRpyKEy2i5ig5xHhZOAOsnXG7SfP/pub
THE CASE FOR INCREASING THE GROSS RECEIPTS TAX AND REINSTATING THE PERSONAL PROPERTY TAX
gross receipts taxthe caseincreasing
https://taxfoundation.org/blog/carson-california-considers-gross-receipts-tax/
Carson, California, Considers a Gross Receipts Tax
Jul 24, 2023 - Carson, CA is considering a gross receipts tax on oil companies. Gross receipts taxes, whether targeted towards an industry or not, are bad policy.
carson californiagross receiptstax
https://taxfoundation.org/blog/gross-receipts-tax-wrong-way-finance-illinois-government/
Gross Receipts Tax: Wrong Way to Finance Illinois Government
Jul 24, 2023 - In his state of the state address today, Illinois Governor Rod Blagojevich proposed a new business gross receipts taxGross receipts taxes are applied to a...
gross receipts taxwrong wayfinanceillinoisgovernment
https://taxfoundation.org/blog/louisiana-scraps-gross-receipts-tax-proposal/
Louisiana Scraps Gross Receipts Tax Proposal
Jul 24, 2023 - The gross receipts tax proposed in Lousiana was pulled the after two days of overwhelmingly negative testimony before the Ways and Means Committee.
gross receipts taxlouisianascrapsproposal
https://taxfoundation.org/blog/gross-receipts-taxes-hurt-economic-growth/
Gross Receipts Taxes Hurt Economic Growth
Jul 24, 2023 - This op-ed originally appeared in the Las-Vegas Review Journal here. A very different Legislature, a consensus around significant changes to public education...
gross receipts taxeshurteconomicgrowth
https://taxfoundation.org/research/all/state/gross-receipts-taxes-state-experiences/
Gross Receipts Taxes: Lessons from Previous State Experiences
Jul 24, 2023 - A complete history of gross receipts taxes in the United States and their economic impact on states that have implemented them.
gross receipts taxeslessonspreviousstateexperiences
https://taxfoundation.org/research/all/state/oregons-gross-receipts-tax-proposal-would-increase-consumer-prices/
Oregon's Gross Receipts Tax Proposal Would Increase Consumer Prices
Jul 24, 2023 - This is part one of a four-part series discussing Measure 97 and recent analysis from the Oregon Legislative Revenue Office. Read parts two, three, and four....
gross receipts taxoregonproposalwouldincrease
https://taxfoundation.org/blog/return-gross-receipts-taxes/
Gross Receipts Taxes Are Making A Dangerous Comeback - Tax Foundation
Jul 24, 2023 - Gross receipts taxes were largely resigned to the tax trash heap of history, but they are now making a dangerous resurgence.
gross receipts taxesmakingdangerouscomebackfoundation
https://taxfoundation.org/blog/would-gross-receipts-tax-stabilize-michigan-revenue-collections/
Would a Gross Receipts Tax Stabilize Michigan Revenue Collections?
Jul 24, 2023 - It is the 11th hour in the debate over replacing the Michigan Single Business Tax. Both the House (controlled by Democrats) and the Senate (controlled by...
gross receipts taxwouldstabilizemichiganrevenue
https://taxfoundation.org/blog/ohio-proposal-would-expand-gross-receipts-tax-credit-card-companies/
Ohio Proposal Would Expand Gross Receipts Tax for Credit Card Companies
Jul 24, 2023 - Gross receipts taxes may be relics of the past but they continue to pop up like the proverbial Whack-A-Mole. Just last year, Ohio enacted a new Commercial...
gross receipts taxfor creditohioproposalwould
https://www.irs.gov/ht/forms-pubs/threshold-for-the-gross-receipts-test-on-form-1120-ic-disc-schedule-o-increased-to-27-million-for-2022-and-29-million-for-2023
Threshold for the gross receipts test on Form 1120-IC-DISC, Schedule O increased to $27 million for...
The form and instructions for Form 1120-IC-DISC, Schedule O, line 8 were not revised after December 2021 to include the inflationary amounts for the gross...
https://www.scstatehouse.gov/sess123_2019-2020/bills/408.htm
2019-2020 Bill 408: Sales and Gross receipts
2019 2020bill408salesgross
https://www.irs.gov/forms-pubs/about-form-8991
About Form 8991, Tax on Base Erosion Payments of Taxpayers with Substantial Gross Receipts |...
Form 8991 is used by taxpayers to calculate tax on base erosion payments with substantial gross receipts of $500 million or more annually.
https://www.michigan.gov/taxes/questions/cit/corporate/corporate-tax-base-13--how-are-gross-receipts-used-under-the-cit
Corporate Tax Base 13. How are gross receipts used under the CIT?
Corporate Tax Base 13. How are gross receipts used under the CIT?
corporate taxbase 13
https://taxfoundation.org/data/all/state/weekly-map-sources-state-and-local-tax-revenue-sales-excise-and-gross-receipts-tax/
Weekly Map: Sources of State and Local Tax Revenue: Sales, Excise, and Gross Receipts Tax
Feb 26, 2024 - Today's map comes from our recent report, The Sources of State and Local Tax Revenues by Elizabeth Malm and Ellen Kant, and looks specifically at sales,...
state and local tax
https://www.mondaq.com/unitedstates/tax-authorities/1567352/proposition-m-makes-sweeping-changes-to-san-francisco-gross-receipts-tax
Proposition M Makes Sweeping Changes To San Francisco Gross Receipts Tax - Tax Authorities - United...
San Francisco voters approved Proposition M, significantly altering the city's business taxes.
https://www.law360.com/real-estate-authority/commercial/articles/2453516/sd-oks-county-gross-receipts-tax-to-reduce-property-tax
SD OKs County Gross Receipts Tax To Reduce Property Tax - Law360 Real Estate Authority
South Dakota will allow counties to implement a county-wide gross receipts tax with revenue that goes toward a property tax reduction fund under a law signed...
gross receipts tax
https://www.bworldonline.com/video/2025/08/04/689321/gross-sales-vs-gross-receipts-impacts-on-philippine-sellers/?amp
Gross sales vs. gross receipts: Impacts on Philippine sellers - BusinessWorld Online
Aug 4, 2025 - The private sector is pushing for taxing the seller on gross receipts, for when the goods or services have actually already been paid. The current setup is...
gross salesvsreceiptsimpactsphilippine
https://www.michigan.gov/en/mgcb/News/2021/04/20/michigan-operators-report-127-4-million-in-march-gross-internet-gaming-and-sports-betting-receipts
Michigan operators report $127.4 million in March gross internet gaming and sports betting receipts