States with gross receipts taxes
Seven states tax business gross receipts at the state level. Four use it in place of a corporate income tax; three stack it on top. Here's how they compare.
| State | Tax | Vs. income tax | How it works |
|---|---|---|---|
| Delaware | Gross Receipts Tax | In addition to | A tax on Delaware gross receipts after a monthly/quarterly exclusion, at per-activity rates (0.0945%–1.9914%). |
| Nevada | Commerce Tax | Instead of | A tax on Nevada gross revenue over $4M, at one of 26 industry-specific rates (0.051%–0.331%). No corporate income tax. |
| Ohio | Commercial Activity Tax | Instead of | A 0.26% tax on Ohio taxable gross receipts above a $6M exclusion (2025+). No minimum tax; filed quarterly. |
| Oregon | Corporate Activity Tax | In addition to | 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 | In addition to | A gross-receipts business tax (0.02%–0.1875%) on sales above $100k, with a $22 minimum. Plus a separate franchise & excise tax. |
| Texas | Franchise (Margin) Tax | Instead of | A tax on the lowest of four margin computations at 0.75% (0.375% retail/wholesale); no tax due under $2.47M (2025). |
| Washington | Business & Occupation Tax | Instead of | A gross-receipts tax with no cost deduction, at per-classification rates (retail 0.471%, services 1.5%–2.1%). No income tax. |
DE · Calculator
Delaware
Gross Receipts Tax
A tax on Delaware gross receipts after a monthly/quarterly exclusion, at per-activity rates (0.0945%–1.9914%).
NV · Calculator
Nevada
Commerce Tax
A tax on Nevada gross revenue over $4M, at one of 26 industry-specific rates (0.051%–0.331%). No corporate income tax.
OH · Calculator
Ohio
Commercial Activity Tax
A 0.26% tax on Ohio taxable gross receipts above a $6M exclusion (2025+). No minimum tax; filed quarterly.
OR · Calculator
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.
TN · Calculator
Tennessee
Business Tax
A gross-receipts business tax (0.02%–0.1875%) on sales above $100k, with a $22 minimum. Plus a separate franchise & excise tax.
TX · Calculator
Texas
Franchise (Margin) Tax
A tax on the lowest of four margin computations at 0.75% (0.375% retail/wholesale); no tax due under $2.47M (2025).
WA · Calculator
Washington
Business & Occupation Tax
A gross-receipts tax with no cost deduction, at per-classification rates (retail 0.471%, services 1.5%–2.1%). No income tax.