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Department of Revenue › Gross Receipts › Gross Receipts Tax

Holland & Knight LLP

Ohio Supreme Court Rules for NASCAR Holdings Inc. Over Broadcast and Media Revenue Sourcing

Holland & Knight LLP on

The Ohio Supreme Court ruled in favor of NASCAR Holdings Inc. (NASCAR Holdings Inc. v. McClain, Slip Opinion No. 2022-Ohio-4131) in a recent decision that directly impacts the methodology for sourcing receipts from licensing...more

Bradley Arant Boult Cummings LLP

Tennessee Requests Comments on Legislation to Amend the Locally-Imposed Gross Receipts Tax

Bradley Arant Boult Cummings LLP on

The Tennessee Department of Revenue has released a legislative proposal with the stated intent of clarifying the application of the locally-imposed business tax to out-of-state businesses while also codifying an existing...more

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