Skip to content

Gross Receipts and Margin Taxes

All Related Articles

State gross receipts taxes by state 2024

Gross Receipts Taxes by State, 2024

Gross receipts taxes impose costs on consumers, workers, and shareholders alike. Shifting from these economically damaging taxes can thus be a part of states’ plans for improving their tax codes in an increasingly competitive tax landscape.

7 min read

D.C. Tax Revision Commission Recommends Major Tax Changes

While some recommendations follow the principles of sound tax policy and may improve the District’s tax climate, some proposals make the tax code more complex and less neutral, potentially disincentivizing investment and business activity.

6 min read
State and local tax collections per capita by state FY 2021

How High Are State and Local Tax Collections in Your State?

Contrary to initial expectations, the pandemic years were good for state and local tax collections, and while the surges of 2021 and 2022 have not continued into calendar year 2023, revenues remain robust in most states and well above pre-pandemic levels even after accounting for inflation.

4 min read
2024 State Business Tax Climate Index

2024 State Business Tax Climate Index

In recognition of the fact that there are better and worse ways to raise revenue, our Index focuses on how state tax revenue is raised, not how much. The rankings, therefore, reflect how well states structure their tax systems.

111 min read

Should Massachusetts Tax Netflix?

A bill introduced in the Massachusetts House, (H. 74) would expand funding for community media programming by imposing a new tax on the gross revenues of digital streaming service providers. The sentiment is understandable, but the proposed solution leaves much to be desired.

6 min read
Details and analysis of the economic growth and opportunity US tax reform plan includes federal flat tax, distributed profits tax, and eliminating the federal estate tax

Details and Analysis of a Tax Reform Plan for Growth and Opportunity

The federal tax code remains a major source of frustration and controversy for Americans, and a hindrance to economic growth and opportunity. Other countries, such as Estonia, have proven that sufficient tax revenue can be collected in a less frustrating and more efficient way.

42 min read
2023 state tax changes taking effect july 1

State Tax Changes Taking Effect July 1, 2023

At least 32 notable tax policy changes recently took effect across 18 states, including alterations to income taxes, payroll taxes, sales and use taxes, property taxes, and excise taxes. See if your state tax code changed.

15 min read
2023 Missouri tax reform proposals and Missouri income tax reform including corporate income tax rate reductions

Missouri Tax Package Would Set State Up for Success

Accelerating its current individual income tax triggers and setting up the corporate income tax for eventual elimination would increase Missouri’s attractiveness among states at a time when businesses are increasingly mobile and tax competition matters more than ever.

4 min read
New Mexico tax reform 2023 New Mexico omnibus tax bill business tax reform HB 547 New Mexico gross receipts tax

New Mexico’s Omnibus Tax Bill

Adopting the sound tax reforms still pending in Santa Fe is an opportunity for New Mexico to keep up with the pack or risk falling further behind.

7 min read
Compare 2023 state gross receipts taxes by state, Delaware gross receipts tax Nevada gross receipts tax, Ohio gross receipts tax, Oregon gross receipts tax, Texas gross receipts tax tennessee gross receipts tax virginia gross receipts tax rates

Gross Receipts Taxes by State, 2023

Gross receipts taxes impose costs on consumers, workers, and shareholders alike. Shifting from these economically damaging taxes can thus be a part of states’ plans for improving their tax codes in an increasingly competitive tax landscape.

4 min read