44:
1711:; the difference is that a gross receipts tax is levied upon the seller of goods or services, while a sales tax is nominally levied upon the buyer (although both are usually collected and paid to the government by the seller). This is compared to other taxes listed as separate line items on billings, are not directly included in the listed price of the item, and are not a factor in markup or profit on company sales. A gross receipts tax has a pyramid effect that increases the actual taxable percentage as it passes through the product or service lifecycle.
1778:- Illinois policy makers are considering a 1% gross receipts tax to increase the foundation level for Illinois public schools, as well as to fund a host of educational accountability initiatives. The tax is expected to generate enough revenue to replace the state share of the retail sales tax, corporate franchise taxes, and corporate income taxes. Proponents claim that it is simple for both the government and business to administer, easy for the public to understand, broad-based, stable, and progressive. An editorial article in the
1652:
1640:
1715:
circles) and therefore amounts to a tax on tax. Thus, the actual tax rate of a gross receipts tax is always slightly higher than the nominal tax rate. This is easiest to discern in jurisdictions like Hawaii where businesses are allowed to visibly pass on gross excise tax to their customers.
1714:
Another pyramid effect of the tax comes from the fact that such a tax by definition is levied against itself (in the sense that a business subject to a gross receipts tax will raise its prices to compensate, which in turn increases its gross revenue, which increases the tax owed, and so on in
988:
1762:- A tax of 2.5% is imposed on "gross receipts from the sale, delivery, or transportation of natural gas, manufactured gas, or electricity to a retail consumer in Florida," referring to utility companies (suppliers of electrical power).
1918:
As this source explains: "The maximum rate is greater than the tax rate because businesses are taxed on their gross receipts including GET that is charged to customers. This rate allows businesses to cover their entire GET
1768:- Hawaii imposes its General Excise Tax (GET) as a gross receipts tax on all business done in Hawaii, at 0.5% for wholesaling and manufacturing, 0.15% for insurance commissions, and 4% (4.5% in
1796:- The gross receipts tax rate varies throughout the state from 5.125% to 8.6875% with local option taxes imposed at the city and county levels, added to the statewide base tax rate of 5%.
1790:- Nevada adopted a Commerce Tax in 2015. Businesses are taxed on Nevada gross receipts in excess of $ 4 million at a rate varying from 0.051% to 0.331%, depending upon economic sector.
1802:- Oregon levies a Commercial Activity Tax on businesses with more than $ 1 million of taxable revenue per year. This tax is equal to $ 250 plus 0.57% of the taxpayer's revenue.
1334:
1793:
1191:
1056:
1051:
2142:
2202:
1405:
998:
219:
1968:
2171:
2014:
1605:
786:
1873:
1480:
43:
1682:
1545:
668:
180:
2060:
1006:
754:
1849:
471:
2115:
653:
249:
1610:
1329:
1615:
574:
2035:
1313:
604:
1772:) for all other activities. Businesses may pass on the GET as a sales-tax-like surcharge but are not required to do so.
2120:
1784:
called it "the best idea" for education funding reform, but some statewide business leaders have rushed to condemn it.
1555:
1525:
1756:- Business and occupational gross receipts tax rates range from 0.096% to 1.92%, depending on the business activity.
2091:
936:
408:
1707:
on the total gross revenues of a company, regardless of their source. A gross receipts tax is often compared to a
1808:- Ohio imposes a Commercial Activity Tax on businesses with taxable gross receipts of $ 150,000 or more per year.
983:
561:
518:
369:
224:
73:
1575:
993:
492:
487:
477:
1769:
1590:
1530:
1041:
1036:
658:
539:
190:
1675:
1500:
1385:
1380:
976:
555:
374:
1814:- Either 5% or 5.9% for most applicable industries. Tax stands at 1% for private bankers, and the tax on
1580:
1505:
1470:
1455:
1375:
1365:
609:
529:
524:
445:
2146:
1822:
additionally imposes a
Business Income and Receipts Tax, a portion of which is based on gross receipts.
2197:
1724:
1600:
1565:
1540:
1420:
1400:
567:
244:
105:
1972:
1620:
1520:
1515:
1460:
1445:
1435:
1430:
1425:
1370:
1360:
1355:
1339:
1209:
1155:
958:
466:
1825:
1750:- Per Article 3 of the code of Alabama, the state has imposed this type of tax on most utilities.
1595:
1585:
1570:
1560:
1535:
1485:
1450:
1440:
1410:
1395:
1390:
1245:
1160:
948:
912:
712:
68:
430:
1902:
1668:
1510:
1495:
1490:
1465:
1415:
1215:
926:
878:
818:
734:
675:
387:
354:
160:
1877:
1837:
1550:
1475:
1081:
1046:
1026:
838:
806:
680:
534:
285:
1780:
1644:
1260:
1118:
1113:
848:
811:
722:
687:
589:
513:
349:
309:
275:
185:
175:
170:
165:
83:
2067:
1930:
1727:
among companies and imposing different effective tax rates across different industries.
1203:
1175:
1150:
1011:
853:
648:
584:
482:
420:
324:
319:
302:
280:
1993:
2191:
2036:"Nevada Approves Commerce Tax, A New Tax on Business Gross Receipts - Tax Foundation"
1740:
1275:
943:
868:
759:
692:
626:
594:
461:
403:
364:
344:
314:
229:
150:
145:
120:
110:
52:
2167:
1854:
1819:
1811:
1656:
1170:
953:
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893:
873:
764:
749:
729:
643:
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440:
234:
17:
1815:
1165:
903:
863:
781:
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663:
599:
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415:
359:
239:
140:
135:
93:
78:
1736:
1270:
1240:
1123:
1108:
1031:
963:
931:
883:
858:
843:
744:
739:
707:
633:
339:
334:
155:
115:
61:
1954:
1708:
1103:
1021:
1016:
702:
697:
508:
435:
125:
1639:
1775:
1753:
1265:
1233:
917:
907:
828:
823:
796:
769:
579:
329:
270:
265:
98:
1759:
1747:
1076:
898:
801:
791:
130:
88:
1799:
1787:
1765:
1285:
1096:
1091:
1086:
888:
776:
1931:"Tax Pyramiding: The Economic Consequences of Gross Receipts Taxes"
1833:
1300:
1295:
1290:
1280:
1255:
1250:
1197:
1069:
2145:. Pennsylvania Department of Revenue. 2005-02-15. Archived from
1805:
1723:
Economists have criticized gross receipts taxes for encouraging
1704:
203:
35:
1818:
was repealed during the industry's deregulation. The City of
2092:"State of Oregon: Businesses - Corporate Activity Tax (CAT)"
1955:"Alabama Code - Article 3: UTILITY GROSS RECEIPTS TAX"
1901:
State of Hawaii, Department of
Taxation (March 2020).
1994:"Florida Dept. Of Revenue - Florida Dept. Of Revenue"
1000:
1929:
Chamberlain, Andrew; Fleenor, Patrick (2006-12-01).
2116:"Commercial Activity Tax (CAT): Table of Contents"
1971:. State of Delaware. 2006-06-14. Archived from
1896:
1894:
1676:
8:
1683:
1669:
1318:
1139:
392:
208:
26:
2172:"Business Income and Receipts Tax (BIRT)"
1192:Institute on Taxation and Economic Policy
1876:. AIA Kansas. 1995-11-17. Archived from
1828:- Business and Occupation Tax (B&O).
1865:
1347:
1321:
1183:
1142:
547:
500:
453:
395:
257:
211:
34:
2066:. State of New Mexico. Archived from
1840:" on certain corporate net revenues.
7:
1903:"Tax Facts 37-1: General Excise Tax"
1743:have imposed gross receipts taxes.
25:
1007:Global minimum corporate tax rate
1850:Sales taxes in the United States
1650:
1638:
472:Base erosion and profit shifting
42:
250:Optimal capital income taxation
1330:List of countries by tax rates
1:
2203:Taxation in the United States
2143:"Revenue: Gross Receipts Tax"
2017:. Chicago Tribune. 2007-02-09
1832:In addition to these states,
755:Natural resources consumption
1908:. Honolulu. p. 1, fn. 3
605:United States as a tax haven
2121:Ohio Department of Taxation
2219:
519:Offshore financial centres
409:Repatriation tax avoidance
2015:"The war of the 'woulds'"
1996:. Florida Dept of Revenue
984:Financial transaction tax
74:Property tax equalization
1335:Tax revenue to GDP ratio
994:Currency transaction tax
575:Liechtenstein tax affair
1042:Permanent establishment
1037:Exchange of Information
540:Financial Secrecy Index
191:Medical savings account
2061:"Gross Receipts Taxes"
1969:"Gross Receipts Taxes"
937:Vehicle miles traveled
556:Ireland as a tax haven
370:Private tax collection
610:Panama as a tax haven
562:Ireland v. Commission
530:Conduit and sink OFCs
525:Offshore magic circle
446:Unreported employment
2168:City of Philadelphia
1874:"Gross Receipts Tax"
1725:vertical integration
1606:United Arab Emirates
1348:Individual Countries
1057:Foreign revenue rule
849:Inheritance (estate)
568:Leprechaun economics
1957:. State of Alabama.
1645:Business portal
1340:Tax rates in Europe
1210:Tax Justice Network
1156:Dhammika Dharmapala
659:Airport improvement
467:Transfer mispricing
258:Distribution of Tax
30:Part of a series on
2149:on August 11, 2007
1697:gross receipts tax
1246:Eight per thousand
1161:James R. Hines Jr.
1052:European Union FTT
69:Government revenue
18:Gross Receipts Tax
1693:
1692:
1628:
1627:
1224:
1223:
1216:Tax Policy Center
959:Negative (income)
735:Environmental tax
617:
616:
535:Financial centres
355:Tax investigation
293:
292:
161:Tax harmonization
16:(Redirected from
2210:
2183:
2182:
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2178:
2164:
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2112:
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2072:
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2026:
2025:
2023:
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2011:
2005:
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2002:
2001:
1990:
1984:
1983:
1981:
1980:
1965:
1959:
1958:
1951:
1945:
1944:
1942:
1941:
1936:. Tax Foundation
1935:
1926:
1920:
1917:
1915:
1913:
1907:
1898:
1889:
1888:
1886:
1885:
1870:
1701:gross excise tax
1685:
1678:
1671:
1657:Money portal
1655:
1654:
1653:
1643:
1642:
1319:
1140:
1047:Transfer pricing
1027:Tax equalization
1001:
944:Corporate profit
580:Luxembourg Leaks
514:Corporate havens
393:
209:
46:
27:
21:
2218:
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2043:
2034:
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2020:
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1997:
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1991:
1987:
1978:
1976:
1967:
1966:
1962:
1953:
1952:
1948:
1939:
1937:
1933:
1928:
1927:
1923:
1911:
1909:
1905:
1900:
1899:
1892:
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1881:
1872:
1871:
1867:
1863:
1846:
1781:Chicago Tribune
1770:Honolulu County
1733:
1721:
1689:
1651:
1649:
1637:
1630:
1629:
1316:
1306:
1305:
1261:Fiscus Judaicus
1236:
1226:
1225:
1184:Advocacy groups
1137:
1129:
1128:
1119:Trade agreement
1114:Free-trade zone
1072:
1062:
1061:
999:
979:
969:
968:
629:
619:
618:
590:Paradise Papers
431:Debtors' prison
390:
380:
379:
350:Tax preparation
310:Revenue service
305:
295:
294:
206:
196:
195:
176:Double taxation
171:Tax withholding
166:Tax competition
84:Non-tax revenue
64:
23:
22:
15:
12:
11:
5:
2216:
2214:
2206:
2205:
2200:
2190:
2189:
2185:
2184:
2159:
2134:
2107:
2096:www.oregon.gov
2083:
2052:
2040:Tax Foundation
2027:
2006:
1985:
1960:
1946:
1921:
1890:
1864:
1862:
1859:
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1647:
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1618:
1613:
1611:United Kingdom
1608:
1603:
1598:
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1583:
1578:
1573:
1568:
1563:
1558:
1553:
1548:
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1273:
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1263:
1258:
1253:
1248:
1243:
1237:
1232:
1231:
1228:
1227:
1222:
1221:
1220:
1219:
1213:
1207:
1204:Tax Foundation
1201:
1195:
1186:
1185:
1181:
1180:
1179:
1178:
1176:Gabriel Zucman
1173:
1168:
1163:
1158:
1153:
1151:Mihir A. Desai
1145:
1144:
1138:
1135:
1134:
1131:
1130:
1127:
1126:
1121:
1116:
1111:
1106:
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1100:
1099:
1094:
1084:
1079:
1073:
1068:
1067:
1064:
1063:
1060:
1059:
1054:
1049:
1044:
1039:
1034:
1029:
1024:
1019:
1014:
1012:Robin Hood tax
1009:
1004:
996:
991:
986:
980:
975:
974:
971:
970:
967:
966:
961:
956:
951:
949:Excess profits
946:
941:
940:
939:
934:
929:
920:
915:
901:
896:
891:
886:
881:
876:
871:
866:
861:
856:
851:
846:
841:
836:
834:Gross receipts
831:
826:
821:
816:
815:
814:
809:
804:
799:
794:
789:
784:
774:
773:
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732:
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695:
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673:
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636:
630:
625:
624:
621:
620:
615:
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613:
612:
607:
602:
597:
592:
587:
585:Offshore Leaks
582:
577:
572:
571:
570:
565:
550:
549:
548:Major examples
545:
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543:
542:
537:
532:
527:
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511:
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502:
498:
497:
496:
495:
490:
485:
483:Dutch Sandwich
480:
475:
469:
464:
456:
455:
451:
450:
449:
448:
443:
438:
433:
428:
423:
421:Tax resistance
418:
413:
412:
411:
398:
397:
391:
386:
385:
382:
381:
378:
377:
372:
367:
362:
357:
352:
347:
342:
337:
332:
327:
325:Taxable income
322:
320:Tax assessment
317:
312:
306:
301:
300:
297:
296:
291:
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278:
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268:
260:
259:
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232:
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222:
214:
213:
212:General Theory
207:
202:
201:
198:
197:
194:
193:
188:
183:
181:Representation
178:
173:
168:
163:
158:
153:
148:
143:
138:
133:
128:
123:
118:
113:
108:
103:
102:
101:
91:
86:
81:
76:
71:
65:
60:
59:
56:
55:
48:
47:
39:
38:
32:
31:
24:
14:
13:
10:
9:
6:
4:
3:
2:
2215:
2204:
2201:
2199:
2196:
2195:
2193:
2173:
2169:
2163:
2160:
2148:
2144:
2138:
2135:
2123:
2122:
2117:
2111:
2108:
2097:
2093:
2087:
2084:
2073:on 2007-03-31
2069:
2062:
2056:
2053:
2041:
2037:
2031:
2028:
2016:
2010:
2007:
1995:
1989:
1986:
1975:on 2007-02-25
1974:
1970:
1964:
1961:
1956:
1950:
1947:
1932:
1925:
1922:
1904:
1897:
1895:
1891:
1880:on 2006-09-29
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1741:United States
1738:
1731:United States
1730:
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1712:
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1622:
1619:
1617:
1616:United States
1614:
1612:
1609:
1607:
1604:
1602:
1599:
1597:
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1351:
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1341:
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1331:
1328:
1327:
1326:
1325:
1322:All Countries
1320:
1315:
1310:
1309:
1302:
1299:
1297:
1294:
1292:
1289:
1287:
1284:
1282:
1279:
1277:
1276:Tolerance tax
1274:
1272:
1269:
1267:
1264:
1262:
1259:
1257:
1254:
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53:fiscal policy
51:An aspect of
50:
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19:
2175:. Retrieved
2162:
2151:. Retrieved
2147:the original
2137:
2125:. Retrieved
2119:
2110:
2099:. Retrieved
2095:
2086:
2075:. Retrieved
2068:the original
2055:
2044:. Retrieved
2042:. 2015-06-08
2039:
2030:
2019:. Retrieved
2009:
1998:. Retrieved
1988:
1977:. Retrieved
1973:the original
1963:
1949:
1938:. Retrieved
1924:
1910:. Retrieved
1882:. Retrieved
1878:the original
1868:
1855:Turnover tax
1831:
1820:Philadelphia
1812:Pennsylvania
1779:
1734:
1722:
1713:
1700:
1696:
1694:
1576:South Africa
1171:Joel Slemrod
839:Hypothecated
833:
807:Sugary drink
681:Expatriation
560:
478:Double Irish
441:Black market
286:Proportional
235:Laffer curve
220:Price effect
2198:Sales taxes
2127:16 November
1912:19 December
1816:natural gas
1591:Switzerland
1556:Philippines
1531:New Zealand
1526:Netherlands
1166:Ronen Palan
904:User charge
723:Value-added
688:Consumption
600:Swiss Leaks
488:Single Malt
426:Tax shelter
416:Tax evasion
375:Tax farming
360:Tax shelter
276:Progressive
240:Optimal tax
141:Tax amnesty
136:Tax holiday
94:Tax bracket
79:Tax revenue
2192:Categories
2177:6 December
2153:2009-05-18
2101:2022-11-16
2077:2007-02-04
2046:2017-02-17
2021:2007-02-12
2000:2013-12-14
1979:2007-02-04
1940:2007-02-21
1884:2007-02-04
1838:margin tax
1826:Washington
1794:New Mexico
1501:Kazakhstan
1386:Bangladesh
1381:Azerbaijan
1314:By country
1271:Temple tax
1241:Church tax
1124:ATA Carnet
1109:Free trade
1104:Tariff war
1032:Tax treaty
913:Congestion
854:Land value
745:Eco-tariff
713:Television
669:Solidarity
649:Ad valorem
509:Tax havens
340:Tax shield
335:Tax refund
303:Collection
281:Regressive
156:Tax reform
1919:expense."
1719:Criticism
1709:sales tax
1581:Sri Lanka
1546:Palestine
1506:Lithuania
1471:Indonesia
1456:Hong Kong
1376:Australia
1366:Argentina
1234:Religious
1022:Spahn tax
1017:Tobin tax
869:Pigouvian
787:Cigarette
760:Severance
693:Departure
501:Locations
454:Corporate
436:Smuggling
204:Economics
126:Tax shift
121:Deduction
111:Exemption
1844:See also
1776:Illinois
1754:Delaware
1735:Several
1601:Tanzania
1566:Portugal
1541:Pakistan
1421:Colombia
1401:Bulgaria
1266:Leibzoll
1143:Academic
1136:Research
954:Windfall
894:Turnover
874:Property
824:Georgist
770:Stumpage
765:Steering
750:Landfill
730:Dividend
654:Aviation
644:Per unit
639:Indirect
330:Tax lien
266:Tax rate
245:Theories
99:Flat tax
62:Policies
36:Taxation
1836:has a "
1760:Florida
1748:Alabama
1739:in the
1621:Uruguay
1521:Namibia
1516:Morocco
1481:Ireland
1461:Iceland
1446:Germany
1436:Finland
1431:Denmark
1426:Croatia
1371:Armenia
1361:Algeria
1356:Albania
1003:(CCCTB)
864:Payroll
819:General
812:Tobacco
782:Alcohol
718:Tourist
664:Landing
396:General
131:Tax cut
89:Tax law
1800:Oregon
1788:Nevada
1766:Hawaii
1737:states
1596:Taiwan
1586:Sweden
1571:Russia
1561:Poland
1536:Norway
1486:Israel
1451:Greece
1441:France
1411:Canada
1396:Brazil
1391:Bhutan
1286:Kharaj
1194:(ITEP)
1097:Export
1092:Import
1087:Tariff
1077:Custom
964:Wealth
889:Surtax
884:Single
859:Luxury
844:Income
777:Excise
740:Carbon
634:Direct
521:(OFCs)
474:(BEPS)
186:Unions
116:Credit
2071:(PDF)
2064:(PDF)
1934:(PDF)
1906:(PDF)
1861:Notes
1834:Texas
1703:is a
1511:Malta
1496:Japan
1491:Italy
1466:India
1416:China
1301:Zakat
1296:Nisab
1291:Khums
1281:Jizya
1256:Tithe
1251:Teind
1212:(TJN)
1198:Oxfam
1070:Trade
989:ATTAC
708:Stamp
703:Sales
698:Hotel
627:Types
2179:2018
2129:2022
1914:2020
1806:Ohio
1551:Peru
1476:Iran
1218:(US)
1206:(US)
1200:(UK)
1082:Duty
932:Toll
927:GNSS
923:Road
918:Fuel
829:Gift
797:Meat
493:CAIA
271:Flat
1705:tax
1699:or
1406:BVI
908:fee
899:Use
802:Sin
792:Fat
2194::
2170:.
2118:.
2094:.
2038:.
1893:^
1695:A
2181:.
2156:.
2131:.
2104:.
2080:.
2049:.
2024:.
2003:.
1982:.
1943:.
1916:.
1887:.
1684:e
1677:t
1670:v
925:/
906:/
20:)
Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.
