The Gross Receipts Tax, or GROAX, is a revenue surcharge on money spent for telecommunications services. The type of telecommunication services subject to this surcharge varies from state to state.

is similar to a sales tax, but it is levied on the seller of goods or services rather than the consumer. It’s also known as a gross excise tax.

A gross receipts tax, sometimes refered to as a gross excise tax, is a tax on the total gross revenues of a company, regardless of their source. It is similar to a sales tax, but it is levied on the seller of goods or services rather than the consumer. This is compared to other taxes which are listed as separate taxes line items on billings, are not directly included in the listed price of the item, and are not a factor in markup or profit on company sales.