![]() The Commerce Tax return is due 45 days following the. ![]() With the exception of cable television, satellite relay of distribution of video or radio transmissions, which are taxed at 10 percent regardless of the commercial or non-commercial designation of the end-user, the gross receipts tax rate for the remaining industries is 10 percent (non-commercial) and 11 percent (commercial). The tax rate is applied to the gross receipts from business done in incorporated cities and towns, according to population: For business done in cities with a. The tax is imposed on businesses with a Nevada gross revenue exceeding 4,000,000 in the taxable year. The returns must be filed on or before the 20th day or each calendar month for the preceding calendar month with the Office of Tax and Revenue, PO Box 556, Excise Taxes, Washington, DC 20044-0556.Īs a result of the baseball stadium legislation, commercial gross receipts (sales to business entities) are taxed at a higher rate than non-commercial gross receipts (sales to non-business entities). Code Section 5751 provides guidance on the taxability or exempt nature of various types of revenue. Natural or artificial gas by non-public utility person The Ohio commercial activity tax (CAT), a state-level tax imposed on certain gross receipts in lieu of a state income tax, presents its own set of intricacies and regulatory requirements. A non-exclusive list of sales and gross receipts is set forth in Code Section 12-6-2295. The gross receipts tax is a tax imposed upon the gross revenue received by the following industries for services and/or deliveries to a District of Columbia address (commercial and non-commercial):Ĭable television, satellite relay of distribution of video or radio transmissions using a gross receipts factor which is defined as a fraction in which the numerator is gross receipts from within this State during the taxable year and the denominator is total gross receipts from everywhere during the taxable year. ![]()
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