About this site

Most people first hear about a “corporate activity tax” when a state sends them a notice — and then discover that these taxes work nothing like the income tax they're used to. They tax gross receipts: the money a business brings in, before subtracting most costs.

Seven states impose one at the state level. Four — Nevada, Ohio, Texas, and Washington — use it instead of a corporate income tax. Three — Delaware, Oregon, and Tennessee — charge it on top of one.

This site exists to make those taxes understandable. For each state we explain who owes the tax, the thresholds, what counts as taxable receipts, and the deadlines — then give you a free calculator to estimate what you owe and a worksheet to help you file.

Everything here is free and ad-supported. There's no sign-up, and we don't store the figures you enter — calculations run in your browser.

How to use it

Start with the state guides to understand the rules, then open the calculator for your state. Read the disclaimer first — these are estimates, not a substitute for a CPA.