Corporate activity & gross receipts taxes, state by state
A handful of states tax what your business takes in rather than what it earns. Understand the rules in plain English, then estimate what you owe — and get a head start on the form.
The short answer
How many states have a corporate activity tax?
If you mean taxes literally named a “Corporate/Commercial Activity Tax,” there are two: Oregon’s CAT and Ohio’s CAT. If you mean the broader category these belong to — gross receipts taxes — then roughly seven states impose one at the state level.
Nevada, Ohio, Texas and Washington levy one instead of a corporate income tax, while Delaware, Oregon and Tennessee levy one in addition to theirs. This site covers all seven.
2
named “activity tax”
7
gross receipts taxes
The seven states
Each tax works differently. Pick a state to see the rules and run the numbers.
Delaware
Gross Receipts Tax
Tax on Delaware gross receipts after a monthly/quarterly exclusion, at per-activity rates (0.0945%–1.9914%).
Nevada
Commerce Tax
Tax on Nevada gross revenue over $4M, at one of 26 industry-specific NAICS rates (0.051%–0.331%).
Ohio
Commercial Activity Tax
A 0.26% tax on Ohio taxable gross receipts above a $6M exclusion (2025+). No minimum tax; filed quarterly.
Oregon
Corporate Activity Tax
A 0.57% tax on Oregon commercial activity above $1M, plus a $250 base — levied in addition to Oregon's corporate income tax.
Tennessee
Business Tax
Gross-receipts business tax (0.02%–0.1875%) above $100k, plus a separate franchise & excise tax.
Texas
Franchise (Margin) Tax
Tax on the lowest of four margin computations at 0.75% (0.375% retail/wholesale); no tax due under $2.47M.
Washington
Business & Occupation Tax
Tax on gross receipts with no cost deduction, at per-classification rates (retail 0.471%, services 1.5%+).
Three steps, no spreadsheet
Learn the rules
Clear, sourced explainers for each state — who owes, the thresholds, what counts as taxable receipts, and the deadlines.
Estimate the tax
Answer a few questions and get a line-by-line breakdown of your estimated liability for the tax year you choose.
Prep the form
Download a pre-filled copy of the official return, or a line-by-line summary for states that file online only.
These tools are for general information and planning only. Tax rules change and edge cases abound — verify any figure against the official state instructions and consult a qualified CPA or tax advisor before filing. Read the full disclaimer.