also amaze from a entity that is related to a taxpayer when you're doing your state taxed the untar i'm going to talk about that later about those types of entities but the receipts between the past entities between they're owners are included in the tax. also 50 percent of receipt from rent control unit are included that from gross receipt as well as receipts from property sales that were subject to the transfer tax that's where the taxpayers has sold the property. there's also two major credits against tax liability. the first is a constitutional credit which is if you pay a tax on the same engross receipts the same tax everywhere you can take that as a credit the reason i say it's still there's no such tax everywhere else in the state or in the country that you know of but if a taxpayer were able to prove there was another at the time of the accident they paid they can take that as a credit. also we're calling the payroll inclusive taxes are liquor biotechnology and enterprise zone that existed under the payroll expense tax so they continue to operate in a similar way in the engross