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Tax Liability State and Local Government Commercial Activity Tax

Buckingham, Doolittle & Burroughs, LLC

Ohio Commercial Activity Tax: Gross receipts from dialysis services are sitused entirely to the location where the treatment is...

Gross receipts from healthcare services delivered to dialysis patients were properly sourced to Ohio where the treatments were performed. Accordingly, the patients received the benefit of the dialysis services at the...more

McDermott Will & Schulte

Gross Receipts Taxes Face Policy and Legal Challenges

As the economy shifts to a digital one, we are finding that states are turning toward unconventional revenue options. One trend we’re seeing is the surprising comeback of the gross receipts tax (GRT): • Oregon’s new...more

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