11.   In both instances, the State imposes the tax on gross receipts as measured by sales.

12.   Like the sales tax, the gross receipts tax is charged at the same rate on utility customers of all incomes.

13.   Most of the differences in local taxes tend to come from higher payroll and gross receipts taxes as well as utilities and property taxes, according to the survey.

14.   Municipalities in New York can impose their own property, sales and gross receipts taxes on utilities.

15.   Nor did he fully report his gross receipts on his tax forms.

16.   Owners of home-based businesses are required to pay taxes that are usually based on gross receipts.

17.   Pataki is right when he calls for an end to regressive taxes like the gross receipts tax on energy use, which afflicts human beings as well as businesses.

18.   Some states, such as Maryland, exempt on-line services from taxation while taxing the gross receipts of telephone companies.

19.   Some third-world countries would envy the gross receipts of NCAA office pools in America.

20.   Some states, such as Maryland, exempt on-line services from taxation, while taxing the gross receipts of telephone companies.