Gross receipts tax
Taxes measured by gross receipts rather than net income: Washington's business and occupation tax, Hawaii's general excise tax, Oregon's corporate activity tax, Arizona's transaction privilege tax, and Maryland's digital advertising tax. They reach entities and receipts the income tax does not, and the sourcing rules are their own.
15Gross receipts tax articles
Arizona
1 articleCalifornia
2 articles- What makes a business engaged in business in San Francisco, and what changes when an affiliate leaves the combined group?San Francisco has eleven engaging-in-business tests; Tax Collector guidance keeps an affiliate on a combined group's return only for the months it belonged.Law as of Oct 23, 2026
- How does a financial services business apportion its San Francisco gross receipts: customer location or payroll?Since 2025, a San Francisco financial business is taxed on 75% of receipts sourced to City customers plus 25% of group receipts apportioned by City payroll.Law as of Oct 15, 2026
Hawaii
1 articleMaryland
1 articleMultistate
2 articles- Where is self-mined cryptocurrency sourced for state tax purposes when the machines sit in one state and the owner in another?No state has published a sourcing rule for self-mined cryptocurrency: cost of performance favors the machines' state; market rules give it little or nothing.Law as of Oct 14, 2026
- Does Public Law 86-272 protection reach a state's minimum franchise tax?No. Public Law 86-272 limits only net income taxes, so a protected company can still owe a state's flat minimum franchise tax; California takes that position.Law as of Sep 28, 2026
Oregon
2 articles- What taxes beyond property tax apply to a business operating in Portland?Oregon has no sales tax, but a Portland business can owe as many as six business taxes, including the Corporate Activity Tax and city, county and Metro taxes.Law as of Oct 12, 2026
- Does a partnership that owns a single-member LLC doing business in Oregon have filing obligations there?In Oregon, a partnership reports its disregarded LLC's activity, the Corporate Activity Tax ignores disregarded status, and the LLC needs state authority.Law as of Sep 28, 2026
Washington
6 articles- When must a business register for Washington B&O, and is there a grace period for the first return?A business must register with Washington's Department of Revenue before it engages in taxable business there, and its first return has no grace period.Law as of Oct 15, 2026
- What state taxes are triggered when a corporation buys a Washington LLC?Buying 50 percent or more of a Washington LLC triggers real estate excise tax on its Washington real property; its unpaid business taxes stay with the LLC.Law as of Oct 15, 2026
- How does Washington tax a cryptocurrency mining or staking operation?Washington business and occupation tax reaches cryptocurrency mining and staking rewards at 1.5 to 2.1 percent (RCW 82.04.290), valued on the date received.Law as of Oct 14, 2026
- Are hosting fees and cost reimbursements between affiliates subject to Washington B&O tax?Usually yes: Washington business and occupation tax treats each affiliate as a separate person, so hosting fees and cost reimbursements are taxable.Law as of Oct 14, 2026
- How does Washington decide whether to waive a late return penalty, and should the penalty be paid with the request?Washington waives the late return penalty for causes beyond the taxpayer's control or a clean 24-month record, and the penalty is best paid with the request.Law as of Oct 15, 2026
- Does a business with Seattle receipts owe both Washington B&O tax and Seattle's business license tax?Washington business and occupation tax and Seattle's business license tax often both apply, with no credit, but Seattle taxes only revenue over $2 million.Law as of Oct 14, 2026
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