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, excise, and gross receipts taxA gross receipts tax is a tax applied to a company’s gross sales, without deductions for a firm’s business expenses, like costs of goods sold and compensation. Unlike a sales tax, a gross receipts tax is assessed on businesses and apply to business-to-business transactions in addition to final consumer purchases, leading to tax pyramiding. es. We'll be putting out two more maps for the other major taxA tax is a mandatory payment or charge collected by local, state, and national governments from individuals or businesses to cover the costs of general government services, goods, and activities. categories over the coming weeks, and last week released a similar map of property tax revenues.
Click on the map to enlarge it.
View previous maps here.Share