Gross Receipts and Margin Taxes

Oregon Introduces Gross Receipts Tax Legislation to Beat the Clock

Oregon Shouldn’t Adopt a Margin Tax in Its Search for Revenue

Oregon’s Proposed Gross Receipts Tax Is More Damaging Than Proposed Value-Added Tax

There are Better Ways to Raise Revenue in Oregon Than a Gross Receipts Tax

A Gross Receipts Tax Would Not Right-Size the Tax Base in Oregon

Learning from Europe and America’s Shared Gross Receipts Tax Experience

Resisting the Allure of Gross Receipts Taxes: An Assessment of Their Costs and Consequences

Tax Trends Heading Into 2019

In 2019, key trends in state tax policy include reductions in corporate tax rates, updating sales tax systems to include remote online sales, taxes on marijuana and sports betting, gross receipts taxes, and more. Explore our new 2019 guide!

San Francisco Joins California Cities Levying a Gross Receipts Tax on Cannabis

San Francisco about to Face a Legal Morass After Voters Approve Proposition C

Results of 2018 State and Local Tax Ballot Initiatives

Ballot initiatives are often an afterthought on Election Day, but in many states, voters went to the polls to weigh in on significant tax policy questions. Here are the most recent results we’ve compiled for tax-related ballot measures.

The Negative Impact of a New Gross Receipts Tax in San Francisco

The Portland Clean Energy Fund: Creating a Sales Tax in Oregon

Business Head Taxes Take Aim at Having “Too Many Good Jobs”

Gross Receipts Taxes in the Marijuana Industry Found to Cause Distortionary Effects

States considering legalizing and taxing marijuana should pay attention to natural experiments occurring in states across the country.

Washington Legislature Considers B&O Tax Surcharge

Legislation introduced in Washington State correctly diagnoses the problem with the state’s B&O tax, but the proposed remedy could use some work.

Trends in State Tax Policy, 2018

In 2018, trends to watch in state tax policy will include reductions in corporate tax rates, the spread of gross receipts taxes, new and lower taxes on marijuana, estate tax repeal, a wait-and-see approach on federal tax reform, and more.

Carson, California, Considers a Gross Receipts Tax

Why Does Missouri Want a Gross Receipts Tax?

Ohio’s Commercial Activity Tax: A Reappraisal

The Ohio Commercial Activity Tax, a 0.26 percent tax on business gross receipts above $1 million, is a throwback to an earlier era of taxation, bringing back a tax type that had been in steady retreat for nearly a century.