{"id":88258,"date":"2026-01-30T13:20:04","date_gmt":"2026-01-30T12:20:04","guid":{"rendered":"https:\/\/invoicefly.com\/?p=88258"},"modified":"2026-02-13T11:42:36","modified_gmt":"2026-02-13T10:42:36","slug":"impuesto-sobre-los-ingresos-brutos","status":"publish","type":"post","link":"https:\/\/invoicefly.com\/es\/academy\/gross-receipts-tax\/","title":{"rendered":"Explicaci\u00f3n del impuesto sobre los ingresos brutos: Qu\u00e9 es y c\u00f3mo funciona por Estado"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"88258\" class=\"elementor elementor-88258\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-30191071 e-flex e-con-boxed e-con e-parent\" data-id=\"30191071\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-117ffb05 elementor-widget elementor-widget-text-editor\" data-id=\"117ffb05\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t\n<p>Gross receipts tax is a business tax based on a company\u2019s total revenue, not its profit. Unlike income tax, it applies even when expenses are high or a business operates at a loss.\u00a0<\/p>\n\n<p>Several states and cities rely on gross receipts tax instead of, or alongside, income and sales taxes, which makes it especially important for small business owners, contractors, and finance managers to understand how it works.<\/p>\n\n<p>This guide will cover:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>What GRT is and how it works<\/li>\n\n<li>How it differs from income tax and sales tax<\/li>\n\n<li>How gross receipts are defined for tax purposes<\/li>\n\n<li>Which states and cities impose GRT<\/li>\n\n<li>A full text and table breakdown by state<\/li>\n\n<li>How businesses calculate, manage, and plan for GRT<\/li>\n<\/ul>\n\n<h2 id=\"h-what-is-a-gross-receipts-tax\" class=\"wp-block-heading\"><strong>What Is a Gross Receipts Tax?<\/strong><\/h2>\n\n<figure class=\"wp-block-image size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1000\" height=\"674\" class=\"wp-image-88261\" src=\"https:\/\/invoicefly.com\/wp-content\/uploads\/2026\/01\/business-financial-documents-revenue-analysis.jpg\" alt=\"Business financial documents showing revenue analysis\" srcset=\"https:\/\/invoicefly.com\/wp-content\/uploads\/2026\/01\/business-financial-documents-revenue-analysis.jpg 1000w, https:\/\/invoicefly.com\/wp-content\/uploads\/2026\/01\/business-financial-documents-revenue-analysis-300x202.jpg 300w, https:\/\/invoicefly.com\/wp-content\/uploads\/2026\/01\/business-financial-documents-revenue-analysis-768x518.jpg 768w, https:\/\/invoicefly.com\/wp-content\/uploads\/2026\/01\/business-financial-documents-revenue-analysis-710x479.jpg 710w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n<p>A gross receipts tax (GRT) is a tax imposed on a business\u2019s total gross revenue before any expenses are deducted. Gross receipts generally include all amounts received from selling goods or services, as well as other income streams such as rents, fees, and in some cases interest.<\/p>\n\n<p>Unlike income tax, gross receipts tax:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Does not allow deductions for operating expenses<\/li>\n\n<li>Applies even if a business is unprofitable<\/li>\n\n<li>Is usually assessed at relatively low rates<\/li>\n\n<li>Can apply to services as well as goods<\/li>\n<\/ul>\n\n<p>States often adopt gross receipts tax because revenue is more predictable and harder to reduce through deductions than income-based taxes. From a business perspective, that predictability for governments can translate into higher effective tax burdens for low-margin operations.<\/p>\n\n<p>The IRS reinforces this concept by defining <a href=\"https:\/\/www.irs.gov\/charities-non-profits\/gross-receipts-defined\" target=\"_blank\" rel=\"noreferrer noopener\">gross receipts<\/a> as total amounts received during the year, before expenses. While IRS guidance applies federally, many states use similar definitions when calculating gross receipts tax.<\/p>\n\n<h2 id=\"h-gross-receipts-tax-vs-corporate-income-tax\" class=\"wp-block-heading\"><strong>Gross Receipts Tax vs. Corporate Income Tax<\/strong><\/h2>\n\n<p>Gross receipts tax and corporate income tax operate on very different principles.<\/p>\n\n<figure class=\"wp-block-table\">\n<table class=\"has-fixed-layout\">\n<tbody>\n<tr>\n<td><strong>Feature<\/strong><\/td>\n<td><strong>Gross Receipts Tax<\/strong><\/td>\n<td><strong>Corporate Income Tax<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Tax base<\/td>\n<td>Total revenue<\/td>\n<td>Net income (profit)<\/td>\n<\/tr>\n<tr>\n<td>Expense deductions<\/td>\n<td>Not allowed<\/td>\n<td>Allowed<\/td>\n<\/tr>\n<tr>\n<td>Applies during losses<\/td>\n<td>Yes<\/td>\n<td>No<\/td>\n<\/tr>\n<tr>\n<td>Rate structure<\/td>\n<td>Lower rates<\/td>\n<td>Higher rates<\/td>\n<\/tr>\n<tr>\n<td>Impact on thin margins<\/td>\n<td>Higher<\/td>\n<td>Lower<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n\n<p>Income tax focuses on profitability. GRT focuses on business activity and scale. For businesses with high operating costs (such as contractors and service providers) this distinction matters when estimating overall<a href=\"https:\/\/invoicefly.com\/academy\/what-is-tax-liability\/\"> tax liability<\/a>.<\/p>\n\n<h2 id=\"h-gross-receipts-tax-vs-sales-tax\" class=\"wp-block-heading\"><strong>Gross Receipts Tax vs. Sales Tax<\/strong><\/h2>\n\n<p>Gross receipts tax is often confused with sales tax, but the two function very differently.<\/p>\n\n<figure class=\"wp-block-table\">\n<table class=\"has-fixed-layout\">\n<tbody>\n<tr>\n<td><strong>Feature<\/strong><\/td>\n<td><strong>Gross Receipts Tax<\/strong><\/td>\n<td><strong>Sales Tax<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Who pays<\/td>\n<td>Business<\/td>\n<td>Customer<\/td>\n<\/tr>\n<tr>\n<td>Tax base<\/td>\n<td>Business revenue<\/td>\n<td>Retail sale price<\/td>\n<\/tr>\n<tr>\n<td>Shown on invoice<\/td>\n<td>Usually no<\/td>\n<td>Yes<\/td>\n<\/tr>\n<tr>\n<td>Applies to services<\/td>\n<td>Often<\/td>\n<td>Depends on state<\/td>\n<\/tr>\n<tr>\n<td>Expense deductions<\/td>\n<td>No<\/td>\n<td>Not applicable<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n\n<p>Sales tax is typically collected from customers and remitted to the state. GRT is paid directly by the business and is often built into pricing.<\/p>\n\n<p>These <a href=\"https:\/\/taxpolicycenter.org\/briefing-book\/how-do-state-and-local-general-sales-and-gross-receipts-taxes-work\" target=\"_blank\" rel=\"noreferrer noopener\">taxes can coexist<\/a>, sometimes increasing compliance complexity for businesses operating in multiple jurisdictions.<\/p>\n\n<h2 id=\"h-how-gross-receipts-are-defined-what-counts-as-revenue\" class=\"wp-block-heading\"><strong>How Gross Receipts Are Defined (What Counts as Revenue)<\/strong><\/h2>\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"1000\" height=\"667\" class=\"wp-image-88262\" src=\"https:\/\/invoicefly.com\/wp-content\/uploads\/2026\/01\/businessman-financial-concerns-tax-planning.jpg\" alt=\"Businessman reviewing financial concerns and revenue\" srcset=\"https:\/\/invoicefly.com\/wp-content\/uploads\/2026\/01\/businessman-financial-concerns-tax-planning.jpg 1000w, https:\/\/invoicefly.com\/wp-content\/uploads\/2026\/01\/businessman-financial-concerns-tax-planning-300x200.jpg 300w, https:\/\/invoicefly.com\/wp-content\/uploads\/2026\/01\/businessman-financial-concerns-tax-planning-768x512.jpg 768w, https:\/\/invoicefly.com\/wp-content\/uploads\/2026\/01\/businessman-financial-concerns-tax-planning-710x474.jpg 710w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n<p>What counts as \u201cgross receipts\u201d varies by state, but commonly includes:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Sales of goods<\/li>\n\n<li>Fees for services<\/li>\n\n<li>Rental income<\/li>\n\n<li>Licensing and usage fees<\/li>\n\n<li>Certain reimbursements<\/li>\n<\/ul>\n\n<p>A common question business owners ask is whether sales tax collected from customers is included in gross receipts. The answer depends on state law. Some states exclude sales tax collected on behalf of the government, while others include it unless explicitly exempted.<\/p>\n\n<p>Because definitions differ, businesses should rely on state-specific guidance rather than assuming federal rules apply\u2014especially when managing<a href=\"https:\/\/invoicefly.com\/academy\/multi-state-income-tax\/\"> multi-state income tax<\/a> obligations.<\/p>\n\n<h2 id=\"h-states-with-gross-receipts-tax\" class=\"wp-block-heading\"><strong>States With Gross Receipts Tax<\/strong><\/h2>\n\n<p>Only a limited number of states impose a broad statewide gross receipts tax, but several others apply gross-receipts-based taxes under different names or at the local level.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-88277\" src=\"https:\/\/invoicefly.com\/wp-content\/uploads\/2026\/01\/does-my-state-have-gross-receipts-tax.webp\" alt=\"US map showing states that have gross receipts tax\" width=\"1552\" height=\"1034\" srcset=\"https:\/\/invoicefly.com\/wp-content\/uploads\/2026\/01\/does-my-state-have-gross-receipts-tax.webp 1552w, https:\/\/invoicefly.com\/wp-content\/uploads\/2026\/01\/does-my-state-have-gross-receipts-tax-300x200.webp 300w, https:\/\/invoicefly.com\/wp-content\/uploads\/2026\/01\/does-my-state-have-gross-receipts-tax-1024x682.webp 1024w, https:\/\/invoicefly.com\/wp-content\/uploads\/2026\/01\/does-my-state-have-gross-receipts-tax-768x512.webp 768w, https:\/\/invoicefly.com\/wp-content\/uploads\/2026\/01\/does-my-state-have-gross-receipts-tax-1536x1023.webp 1536w, https:\/\/invoicefly.com\/wp-content\/uploads\/2026\/01\/does-my-state-have-gross-receipts-tax-1200x800.webp 1200w, https:\/\/invoicefly.com\/wp-content\/uploads\/2026\/01\/does-my-state-have-gross-receipts-tax-710x473.webp 710w\" sizes=\"(max-width: 1552px) 100vw, 1552px\" \/><\/p>\n\n<p>States with notable gross receipts\u2013style taxes include:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.tax.newmexico.gov\/businesses\/gross-receipts-overview\/\" target=\"_blank\" rel=\"noreferrer noopener\">New Mexico<\/a><\/li>\n\n<li><a href=\"https:\/\/revenue.delaware.gov\/frequently-asked-questions\/gross-receipts-tax-faqs\/\" target=\"_blank\" rel=\"noreferrer noopener\">Delaware\u00a0<\/a><\/li>\n\n<li><a href=\"https:\/\/dor.wa.gov\/taxes-rates\/business-occupation-tax\" target=\"_blank\" rel=\"noreferrer noopener\">Washington<\/a><\/li>\n\n<li><a href=\"https:\/\/comptroller.texas.gov\/taxes\/misc-gross-receipts\/\" target=\"_blank\" rel=\"noreferrer noopener\">Texas<\/a><\/li>\n\n<li><a href=\"https:\/\/www.tn.gov\/revenue\/taxes\/gross-receipts-taxes.html\" target=\"_blank\" rel=\"noreferrer noopener\">Tennessee<\/a><\/li>\n\n<li>Nevada<\/li>\n\n<li>Ohio<\/li>\n\n<li><a href=\"https:\/\/www.oregon.gov\/dor\/programs\/businesses\/Pages\/corporate-activity-tax.aspx\" target=\"_blank\" rel=\"noreferrer noopener\">Oregon<\/a><\/li>\n<\/ul>\n\n<p>Cities such as<a href=\"https:\/\/sftreasurer.org\/business\/taxes-fees\/gross-receipts-tax-gr\"> San Francisco<\/a> and Los Angeles impose local business taxes based on gross receipts even when the state does not.<\/p>\n\n<p>Businesses operating across multiple states or cities benefit from keeping revenue organized by jurisdiction. Using\u00a0 Invoice Fly\u2019s <a href=\"https:\/\/invoicefly.com\/product\/invoicing-software\/\">invoicing software<\/a> alongside<a href=\"https:\/\/invoicefly.com\/product\/business-reports\/\"> business reports<\/a> helps teams track income by client, location, and period, ensuring gross receipts are classified correctly before quarterly filings and estimated tax payments are due.<\/p>\n\n<h2 id=\"h-gross-receipts-taxes-by-state-full-list\" class=\"wp-block-heading\"><strong>Gross Receipts Taxes by State (Full List)<\/strong><\/h2>\n\n<p>Below is a complete text overview of how gross receipts tax applies across all 50 states:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Alabama:<\/strong> No statewide GRT; limited<a href=\"https:\/\/www.revenue.alabama.gov\/faqs\/utility-gross-receipt-tax\/\" target=\"_blank\" rel=\"noreferrer noopener\"> utility gross receipts taxes<\/a> apply.<\/li>\n\n<li><strong>Alaska:<\/strong> No statewide GRT; some local revenue-based taxes exist.<\/li>\n\n<li><strong>Arizona:<\/strong> No GRT; uses<a href=\"https:\/\/azdor.gov\/business\/transaction-privilege-tax\" target=\"_blank\" rel=\"noreferrer noopener\"> Transaction Privilege Tax<\/a>.<\/li>\n\n<li><strong>Arkansas:<\/strong> No GRT.<\/li>\n\n<li><strong>California:<\/strong> No statewide GRT; local taxes in San Francisco and Los Angeles.<\/li>\n\n<li><strong>Colorado:<\/strong> No GRT.<\/li>\n\n<li><strong>Connecticut:<\/strong> No general GRT; limited industry taxes exist.<\/li>\n\n<li><strong>Delaware:<\/strong> Statewide gross receipts tax with industry-specific rates.<\/li>\n\n<li><strong>Florida:<\/strong> No general GRT; utilities and communications face gross-receipts-style taxes.<\/li>\n\n<li><strong>Georgia:<\/strong> No GRT.<\/li>\n\n<li><strong>Hawaii:<\/strong> General Excise Tax functions as a gross receipts tax.<\/li>\n\n<li><strong>Idaho:<\/strong> No GRT.<\/li>\n\n<li><strong>Illinois:<\/strong> No GRT.<\/li>\n\n<li><strong>Indiana:<\/strong> No GRT.<\/li>\n\n<li><strong>Iowa:<\/strong> No GRT.<\/li>\n\n<li><strong>Kansas:<\/strong> No GRT.<\/li>\n\n<li><strong>Kentucky:<\/strong> No GRT.<\/li>\n\n<li><strong>Louisiana:<\/strong> No statewide GRT; local occupational taxes may apply.<\/li>\n\n<li><strong>Maine:<\/strong> No GRT.<\/li>\n\n<li><strong>Maryland:<\/strong> No GRT.<\/li>\n\n<li><strong>Massachusetts:<\/strong> No GRT; limited revenue-based assessments exist.<\/li>\n\n<li><strong>Michigan:<\/strong> No GRT.<\/li>\n\n<li><strong>Minnesota:<\/strong> No GRT.<\/li>\n\n<li><strong>Mississippi:<\/strong> No GRT.<\/li>\n\n<li><strong>Missouri:<\/strong> No GRT.<\/li>\n\n<li><strong>Montana:<\/strong> No GRT and no sales tax.<\/li>\n\n<li><strong>Nebraska:<\/strong> No GRT.<\/li>\n\n<li><strong>Nevada:<\/strong> Commerce Tax applies above revenue thresholds.<\/li>\n\n<li><strong>New Hampshire:<\/strong> No traditional GRT; Business Enterprise Tax applies.<\/li>\n\n<li><strong>New Jersey:<\/strong> No GRT.<\/li>\n\n<li><strong>New Mexico:<\/strong> Statewide GRT applies broadly to goods and services.<\/li>\n\n<li><strong>New York:<\/strong> No general GRT; limited industry taxes apply.<\/li>\n\n<li><strong>North Carolina:<\/strong> No GRT.<\/li>\n\n<li><strong>North Dakota:<\/strong> No GRT.<\/li>\n\n<li><strong>Ohio:<\/strong> Commercial Activity Tax applies above revenue thresholds.<\/li>\n\n<li><strong>Oklahoma:<\/strong> No GRT.<\/li>\n\n<li><strong>Oregon:<\/strong> Corporate Activity Tax applies to gross receipts above a threshold.<\/li>\n\n<li><strong>Pennsylvania:<\/strong> No statewide GRT; many local mercantile taxes exist.<\/li>\n\n<li><strong>Rhode Island:<\/strong> No GRT.<\/li>\n\n<li><strong>South Carolina:<\/strong> No GRT.<\/li>\n\n<li><strong>South Dakota:<\/strong> No GRT.<\/li>\n\n<li><strong>Tennessee:<\/strong> Business tax based on gross receipts applies.<\/li>\n\n<li><strong>Texas:<\/strong> Franchise tax based on revenue.<\/li>\n\n<li><strong>Utah:<\/strong> No GRT.<\/li>\n\n<li><strong>Vermont:<\/strong> No GRT.<\/li>\n\n<li><strong>Virginia:<\/strong> No statewide GRT; local BPOL taxes apply.<\/li>\n\n<li><strong>Washington:<\/strong> Business &amp; Occupation tax applies to gross receipts.<\/li>\n\n<li><strong>West Virginia:<\/strong> No broad GRT.<\/li>\n\n<li><strong>Wisconsin:<\/strong> No GRT.<\/li>\n\n<li><strong>Wyoming:<\/strong> No GRT and no income tax.<\/li>\n<\/ul>\n\n<h2 id=\"h-gross-receipts-taxes-by-state-table\" class=\"wp-block-heading\"><strong>Gross Receipts Taxes by State (Table)<\/strong><\/h2>\n\n<figure class=\"wp-block-table\">\n<table class=\"has-fixed-layout\">\n<tbody>\n<tr>\n<td><strong>State<\/strong><\/td>\n<td><strong>Gross Receipts Tax?<\/strong><\/td>\n<td><strong>Notes<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Alabama<\/td>\n<td>Partial<\/td>\n<td>Utility gross receipts tax<\/td>\n<\/tr>\n<tr>\n<td>Alaska<\/td>\n<td>No<\/td>\n<td>Local revenue taxes only<\/td>\n<\/tr>\n<tr>\n<td>Arizona<\/td>\n<td>No<\/td>\n<td>Transaction Privilege Tax<\/td>\n<\/tr>\n<tr>\n<td>California<\/td>\n<td>Local only<\/td>\n<td>San Francisco, Los Angeles<\/td>\n<\/tr>\n<tr>\n<td>Delaware<\/td>\n<td>Yes<\/td>\n<td>Statewide, no sales tax<\/td>\n<\/tr>\n<tr>\n<td>Hawaii<\/td>\n<td>Yes<\/td>\n<td>General Excise Tax<\/td>\n<\/tr>\n<tr>\n<td>Nevada<\/td>\n<td>Yes<\/td>\n<td>Commerce Tax<\/td>\n<\/tr>\n<tr>\n<td>New Mexico<\/td>\n<td>Yes<\/td>\n<td>Broad application<\/td>\n<\/tr>\n<tr>\n<td>Ohio<\/td>\n<td>Yes<\/td>\n<td>Commercial Activity Tax<\/td>\n<\/tr>\n<tr>\n<td>Oregon<\/td>\n<td>Yes<\/td>\n<td>Corporate Activity Tax<\/td>\n<\/tr>\n<tr>\n<td>Tennessee<\/td>\n<td>Yes<\/td>\n<td>Business tax<\/td>\n<\/tr>\n<tr>\n<td>Texas<\/td>\n<td>Yes<\/td>\n<td>Franchise (margin) tax<\/td>\n<\/tr>\n<tr>\n<td>Washington<\/td>\n<td>Yes<\/td>\n<td>B&amp;O tax<\/td>\n<\/tr>\n<tr>\n<td>Remaining states<\/td>\n<td>No<\/td>\n<td>Income\/sales tax only<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n\n<h2 id=\"h-how-to-calculate-gross-receipts-tax\" class=\"wp-block-heading\"><strong>How to Calculate Gross Receipts Tax<\/strong><\/h2>\n\n<p>While rules vary by jurisdiction, the basic steps are consistent:<\/p>\n\n<ol class=\"wp-block-list\">\n<li>Total all gross receipts for the reporting period<\/li>\n\n<li>Apply any exemptions or thresholds<\/li>\n\n<li>Apply the applicable rate<\/li>\n\n<li>File and remit payment<\/li>\n<\/ol>\n\n<p>Because expenses do not reduce the tax base, revenue accuracy matters more than expense categorization.<\/p>\n\n<h3 id=\"h-example-calculating-gross-receipts-tax\" class=\"wp-block-heading\"><strong>Example: Calculating Gross Receipts Tax<\/strong><\/h3>\n\n<p>Assume a service business earns <strong>$120,000 in gross receipts<\/strong> during a quarter. The state applies a <strong>0.5% GRT rate<\/strong> and does not allow deductions for operating expenses.<\/p>\n\n<ol class=\"wp-block-list\">\n<li><strong>Total gross receipts:<\/strong><strong><br \/><\/strong>$120,000<\/li>\n\n<li><strong>Apply exemptions or thresholds:<\/strong><strong><br \/><\/strong>None apply in this example<\/li>\n\n<li><strong>Calculate the tax:<\/strong><strong><br \/><\/strong>$120,000 \u00d7 0.5% = <strong>$600<\/strong><strong><br \/><\/strong><\/li>\n\n<li><strong>File and pay:<\/strong><strong><br \/><\/strong>The business reports $120,000 in gross receipts and remits <strong>$600<\/strong> for the period.<\/li>\n<\/ol>\n\n<p>Even if the business had $90,000 in expenses (such as payroll, rent, and materials) the tax owed would still be based on the full $120,000. Because expenses do not reduce the tax base, revenue accuracy matters more than expense categorization when calculating gross receipts tax.<\/p>\n\n<h2 id=\"h-how-gross-receipts-tax-affects-cash-flow\" class=\"wp-block-heading\"><strong>How GRT Affects Cash Flow<\/strong><\/h2>\n\n<p>Image 4 business-team-calculating-taxes-office<\/p>\n\n<p>GRT can put pressure on cash flow because the tax is owed on revenue, not profit. Even during slow periods or high-expense months, the obligation remains the same.<\/p>\n\n<p>Businesses are especially exposed when:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Revenue is seasonal, but tax payments are due year-round<\/li>\n\n<li>Work is billed in milestones, while tax is due before full payment is received<\/li>\n\n<li>Customers pay on net-30 or net-60 terms, delaying actual cash inflow<\/li>\n\n<li>Margins are thin, leaving little room to absorb taxes tied to gross income<\/li>\n<\/ul>\n\n<p>Because expenses do not reduce the tax base, a profitable month and an unprofitable month can trigger similar tax bills if revenue is comparable. This makes cash planning more important than expense tracking when managing gross receipts tax.<\/p>\n\n<p>To reduce cash flow strain, many businesses:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Review revenue regularly instead of waiting until filing deadlines<\/li>\n\n<li>Forecast tax obligations alongside expected collections<\/li>\n\n<li>Set aside a portion of each payment for upcoming tax periods<\/li>\n\n<li>Plan around <a href=\"https:\/\/invoicefly.com\/academy\/quarterly-taxes-due-dates-2025\/\">quarterly tax due dates<\/a> to avoid last-minute shortfalls<\/li>\n<\/ul>\n\n<p>With consistent revenue tracking and forward planning, GRT becomes a predictable expense rather than a cash flow shock.<\/p>\n\n<h3 id=\"h-example-gross-receipts-tax-and-timing-of-cash\" class=\"wp-block-heading\"><strong>Example: GRT and Timing of Cash<\/strong><\/h3>\n\n<p>A contractor bills <strong>$80,000<\/strong> for a project milestone in March, with payment due in 45 days. The state applies a <strong>0.4% GRT <\/strong>and requires quarterly filing.<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Gross receipts reported:<\/strong> $80,000<\/li>\n\n<li><strong>GRT owed:<\/strong> $320<\/li>\n<\/ul>\n\n<p>Even though the contractor doesn\u2019t receive payment until May, the tax is still due based on when the revenue is recognized. If the contractor hasn\u2019t set aside funds, the tax payment must come from existing cash reserves.<\/p>\n\n<p>This timing gap is why businesses subject to GRT often plan tax payments around expected collections, not just invoicing activity.<\/p>\n\n<h2 id=\"h-ready-to-stay-ahead-of-gross-receipts-tax\" class=\"wp-block-heading\"><strong>Ready to Stay Ahead of Your Business Taxes?<\/strong><\/h2>\n\n<p>Gross receipts tax changes how businesses think about revenue, pricing, and cash flow. Understanding state-specific rules and keeping accurate records makes compliance far more manageable. Invoice Fly\u2019s<a href=\"https:\/\/invoicefly.com\/product\/invoicing-software\/\"> invoicing software<\/a> and reporting tools help businesses maintain clear revenue visibility so tax obligations are easier to anticipate and manage.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1a7f8583 e-flex e-con-boxed e-con e-parent\" data-id=\"1a7f8583\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1cbc5fb0 elementor-widget elementor-widget-heading\" data-id=\"1cbc5fb0\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">FAQs<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-77e1843c e-flex e-con-boxed e-con e-parent\" data-id=\"77e1843c\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-47011c72 elementor-widget__width-initial elementor-widget elementor-widget-elementskit-accordion\" data-id=\"47011c72\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"elementskit-accordion.default\">\n\t\t\t\t\t<div class=\"ekit-wid-con\" >\n        <div class=\"elementskit-accordion accoedion-primary\" id=\"accordion-6a5712ba6fdd6\">\n\n            \n                <div class=\"elementskit-card active\">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-0-47011c72\">\n                        <a href=\"#collapse-8065b3c6a5712ba6fdd6\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-8065b3c6a5712ba6fdd6\" aria-expanded=\"true\" aria-controls=\"Collapse-8065b3c6a5712ba6fdd6\">\n                            \n                            <span class=\"ekit-accordion-title\">1. What is an example of a gross receipt?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-8065b3c6a5712ba6fdd6\" class=\" show collapse\" aria-labelledby=\"primaryHeading-0-47011c72\" data-parent=\"#accordion-6a5712ba6fdd6\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>The full amount a business receives from a customer before expenses.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card active\">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-1-47011c72\">\n                        <a href=\"#collapse-d5b37996a5712ba6fdd6\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-d5b37996a5712ba6fdd6\" aria-expanded=\"true\" aria-controls=\"Collapse-d5b37996a5712ba6fdd6\">\n                            \n                            <span class=\"ekit-accordion-title\">2. Who pays gross receipts tax?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-d5b37996a5712ba6fdd6\" class=\" show collapse\" aria-labelledby=\"primaryHeading-1-47011c72\" data-parent=\"#accordion-6a5712ba6fdd6\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>Businesses operating in states or cities that impose it.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card active\">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-2-47011c72\">\n                        <a href=\"#collapse-cd09c836a5712ba6fdd6\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-cd09c836a5712ba6fdd6\" aria-expanded=\"true\" aria-controls=\"Collapse-cd09c836a5712ba6fdd6\">\n                            \n                            <span class=\"ekit-accordion-title\">3. Is gross receipts tax the same as sales tax?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-cd09c836a5712ba6fdd6\" class=\" show collapse\" aria-labelledby=\"primaryHeading-2-47011c72\" data-parent=\"#accordion-6a5712ba6fdd6\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>No. Sales tax is paid by customers; gross receipts tax is paid by businesses.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card active\">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-3-47011c72\">\n                        <a href=\"#collapse-460c24b6a5712ba6fdd6\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-460c24b6a5712ba6fdd6\" aria-expanded=\"true\" aria-controls=\"Collapse-460c24b6a5712ba6fdd6\">\n                            \n                            <span class=\"ekit-accordion-title\">4. How do gross receipts affect taxes?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-460c24b6a5712ba6fdd6\" class=\" show collapse\" aria-labelledby=\"primaryHeading-3-47011c72\" data-parent=\"#accordion-6a5712ba6fdd6\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>They determine tax liability regardless of profit.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card active\">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-4-47011c72\">\n                        <a href=\"#collapse-10f45136a5712ba6fdd6\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-10f45136a5712ba6fdd6\" aria-expanded=\"true\" aria-controls=\"Collapse-10f45136a5712ba6fdd6\">\n                            \n                            <span class=\"ekit-accordion-title\">5. What does the IRS mean by gross receipts?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-10f45136a5712ba6fdd6\" class=\" show collapse\" aria-labelledby=\"primaryHeading-4-47011c72\" data-parent=\"#accordion-6a5712ba6fdd6\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>The IRS defines gross receipts as total amounts received during the year before deductions.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                                                        <script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"1. What is an example of a gross receipt?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>The full amount a business receives from a customer before expenses.<\/p>\"}},{\"@type\":\"Question\",\"name\":\"2. Who pays gross receipts tax?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Businesses operating in states or cities that impose it.<\/p>\"}},{\"@type\":\"Question\",\"name\":\"3. Is gross receipts tax the same as sales tax?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>No. Sales tax is paid by customers; gross receipts tax is paid by businesses.<\/p>\"}},{\"@type\":\"Question\",\"name\":\"4. How do gross receipts affect taxes?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>They determine tax liability regardless of profit.<\/p>\"}},{\"@type\":\"Question\",\"name\":\"5. What does the IRS mean by gross receipts?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>The IRS defines gross receipts as total amounts received during the year before deductions.<\/p>\"}}]}<\/script>\n                                <\/div>\n    <\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Gross receipts tax is a business tax based on a company\u2019s total revenue, not its profit. Unlike income tax, it applies even when expenses are high or a business operates at a loss.\u00a0 Several states and cities rely on gross receipts tax instead of, or alongside, income and sales taxes, which makes it especially important [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":88260,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[78,156],"tags":[],"ppma_author":[101],"class_list":["post-88258","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal-taxes","category-manage-your-business","author-ellie-mckenna"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.8 (Yoast SEO v25.8) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Gross Receipts Tax Explained: States, Rates, and Examples &#8211; Invoice Fly<\/title>\n<meta name=\"description\" content=\"Learn what gross receipts tax is, how it works by state, how it differs from sales tax, and how businesses calculate and pay it.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/invoicefly.com\/es\/academia\/impuesto-sobre-los-ingresos-brutos\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Gross Receipts Tax Explained: What It Is and How It Works by State\" \/>\n<meta property=\"og:description\" content=\"Learn what gross receipts tax is, how it works by state, how it differs from sales tax, and how businesses calculate and pay it.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/invoicefly.com\/es\/academia\/impuesto-sobre-los-ingresos-brutos\/\" \/>\n<meta property=\"og:site_name\" content=\"Invoice Fly\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/invoiceflyapp\/\" \/>\n<meta property=\"article:published_time\" content=\"2026-01-30T12:20:04+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-13T10:42:36+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/invoicefly.com\/wp-content\/uploads\/2026\/01\/US-states-with-gross-receipts-tax-map.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"1552\" \/>\n\t<meta property=\"og:image:height\" content=\"1034\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"Ellie McKenna\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Ellie McKenna\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"8 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":[\"Article\",\"BlogPosting\"],\"@id\":\"https:\/\/invoicefly.com\/academy\/gross-receipts-tax\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/invoicefly.com\/academy\/gross-receipts-tax\/\"},\"author\":{\"name\":\"Ellie McKenna\",\"@id\":\"https:\/\/invoicefly.com\/#\/schema\/person\/9b249016c98109514c1c9ed16562ce67\"},\"headline\":\"Gross Receipts Tax Explained: What It Is and How It Works by State\",\"datePublished\":\"2026-01-30T12:20:04+00:00\",\"dateModified\":\"2026-02-13T10:42:36+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/invoicefly.com\/academy\/gross-receipts-tax\/\"},\"wordCount\":1667,\"publisher\":{\"@id\":\"https:\/\/invoicefly.com\/#organization\"},\"image\":{\"@id\":\"https:\/\/invoicefly.com\/academy\/gross-receipts-tax\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/invoicefly.com\/wp-content\/uploads\/2026\/01\/US-states-with-gross-receipts-tax-map.webp\",\"articleSection\":[\"Legal &amp; 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Her speciality is search-focused content that answers the real questions contractors ask. Currently a copywriter at Vista (Vistaprint), one of the world's largest brands serving small businesses Scriptwriter for Propulse Video, a TransPerfect company Content and communications roles across Barcelona and Belfast BSc (Hons) in Business Studies with Advertising and MSc in Digital Marketing, Communication and Leadership, Ulster University Originally from Ireland, based in Barcelona Every guide Ellie writes is researched from primary sources and reviewed under the Invoice Fly editorial policy. Connect with her on LinkedIn or at elliemckenna.com.\",\"sameAs\":[\"https:\/\/elliemckenna.com\",\"https:\/\/www.linkedin.com\/in\/ellie-mckenna\/\"],\"gender\":\"female\",\"award\":[\"Eamon Corcoran\",\"CEO\",\"B\u00e9im Digital: \u201cEllie\u2019s ability to turn ideas into compelling copy is nothing short of remarkable. 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Su especialidad son los contenidos orientados a los motores de b\u00fasqueda que responden a las preguntas reales que se plantean los contratistas. Actualmente trabaja como redactora en Vista (Vistaprint), una de las marcas m\u00e1s grandes del mundo al servicio de las peque\u00f1as empresas; es guionista en Propulse Video, una empresa de TransPerfect; y ha desempe\u00f1ado funciones de contenido y comunicaci\u00f3n tanto en Barcelona como en Belfast. Es licenciada (con honores) en Ciencias Empresariales con especializaci\u00f3n en Publicidad y tiene un m\u00e1ster en Marketing Digital, Comunicaci\u00f3n y Liderazgo, Universidad de Ulster. Originaria de Irlanda, vive en Barcelona. Cada gu\u00eda que escribe Ellie se basa en fuentes primarias y se revisa seg\u00fan la pol\u00edtica editorial de Invoice Fly. 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Sigue a ella en <a href=\"https:\/\/www.linkedin.com\/in\/ellie-mckenna\/\" target=\"_blank\" rel=\"noopener\">LinkedIn<\/a> o en <a href=\"https:\/\/www.elliemckenna.com\" target=\"_blank\" rel=\"noopener\">elliemckenna.com<\/a>."}],"_links":{"self":[{"href":"https:\/\/invoicefly.com\/es\/wp-json\/wp\/v2\/posts\/88258","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/invoicefly.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/invoicefly.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/invoicefly.com\/es\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/invoicefly.com\/es\/wp-json\/wp\/v2\/comments?post=88258"}],"version-history":[{"count":16,"href":"https:\/\/invoicefly.com\/es\/wp-json\/wp\/v2\/posts\/88258\/revisions"}],"predecessor-version":[{"id":88281,"href":"https:\/\/invoicefly.com\/es\/wp-json\/wp\/v2\/posts\/88258\/revisions\/88281"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/invoicefly.com\/es\/wp-json\/wp\/v2\/media\/88260"}],"wp:attachment":[{"href":"https:\/\/invoicefly.com\/es\/wp-json\/wp\/v2\/media?parent=88258"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/invoicefly.com\/es\/wp-json\/wp\/v2\/categories?post=88258"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/invoicefly.com\/es\/wp-json\/wp\/v2\/tags?post=88258"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/invoicefly.com\/es\/wp-json\/wp\/v2\/ppma_author?post=88258"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}