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References[edit | edit source]
- A gross receipts tax, such as New Mexico’s, is a business tax that is levied on all of the revenues generated by a business operating in the state. The grand-fathering provision in the Internet Tax Freedom Act of 1998, allowed states with Internet access taxes in place to keep them. The current list of states with Internet access taxes: New Mexico, North Dakota, Ohio, South Dakota, Tennessee, Texas (with a $25 exemption), and Wisconsin.
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