No
Commissions involve 2 separate transactions both of which may be subject to gross receipts tax. The first is the sale of a product or service on which the seller must determine whether the sale is taxable. The second is the commission paid to the sales representative for facilitating the sale.
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Example: Multi-level marketing companies may collect and pay gross receipts tax. In such cases the commissions they pay are taxable.
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Important: If the sale of the product on which the commission is based is not taxable, then the commission is also not taxable. Note: This rule does not apply to commissions on the sale of services.
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It's important to remember that gross receipts that are deductible must reported and then deducted (subtracted) to get taxable gross receipts.
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