Business activities tax means a tax measured by the amount of, or economic results of, business activity conducted in a city or county within the United States or within a foreign country. The term includes taxes measured in whole or in part on net income or gross income or receipts. “Business activities tax” does not include a sales tax, use tax, or a similar transaction tax, imposed on the sale or acquisition of goods or services, whether or not denominated a gross receipts tax or a tax imposed on the privilege of doing business.
Business activities tax means a tax measured by the amount of, or economic results of, business activity conducted in a state. The term includes taxes measured in whole or in part on net income or gross income or receipts. ((In the case of sole proprietorships and pass-through entities,)) The term also includes personal income taxes or corporate income taxes if the gross income from apportionable ac- tivities is included in the gross income subject to the personal in- come tax or corporate income tax, as the case may be. The term "busi- ness activities tax" does not include retail sales tax, use tax, or similar transaction taxes, imposed on the sale or acquisition of goods or services, whether or not ((named)) labeled as a gross receipts tax or a tax imposed on the privilege of doing business.
Business activities tax means a tax measured by the amount of, or economic results of, business activity conducted in a city or county within the United States or within a foreign country. The term includes taxes measured in whole or in part on net
More Definitions of Business activities tax
Business activities tax means a tax measured by the amount of, or economic results of, business activity conducted in a city or county