The front page · 7 states tax business gross receipts
Corporate activity & gross receipts taxes, state by state
A handful of states tax what your business takes in rather than what it earns. Understand the rules in plain English, then estimate what you owe — and get a head start on the form.
The short answer
How many states have a corporate activity tax?
If you mean taxes literally named a “Corporate/Commercial Activity Tax,” there are two: Oregon’s CAT and Ohio’s CAT. If you mean the broader category these belong to — gross receipts taxes — then roughly seven states impose one at the state level.
Nevada, Ohio, Texas and Washington levy one instead of a corporate income tax, while Delaware, Oregon and Tennessee levy one in addition to theirs. This site covers all seven.
named “activity tax”
gross receipts taxes
The seven states
Each tax works differently
Pick a state to see the rules and run the numbers.
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.
How it works
Three steps, no spreadsheet
Learn the rules
Clear, sourced explainers for each state — who owes, the thresholds, what counts as taxable receipts, and the deadlines.
Estimate the tax
Answer a few questions and get a line-by-line breakdown of your estimated liability for the tax year you choose.
Prep the form
Download a pre-filled copy of the official return, or a line-by-line summary for states that file online only.
These tools are for general information and planning only. Tax rules change and edge cases abound — verify any figure against the official state instructions and consult a qualified CPA or tax advisor before filing. Read the full disclaimer.