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Ohio Tax - Manufacturers' Education Council

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Types of Gross Receipts<br />

(See Appendix A for further discussion)<br />

• Sales<br />

• Construction allowance<br />

• Rents<br />

• Royalties<br />

• Sublease income<br />

• Sales to federal government<br />

• Advertising co-op income<br />

• Management fees/intercompany<br />

charges<br />

• Sale of inventory as part of<br />

asset sale<br />

• Sale and leaseback of inventory<br />

• Trade-ins<br />

• Recycling receipts / credits<br />

• Freight Damage Claims<br />

• Freight Charges / Pass-through<br />

• Payroll reimbursement for<br />

managed property<br />

• Advertising bartering<br />

• Profit split<br />

• Client reimbursements<br />

• Warranty reimbursement<br />

• Gift card income<br />

24

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