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Gross receipts are calculated using the total taxable receipts from your prior year’s ST-1 forms. For single-site sales tax filers, the taxable receipts can be figured by adding Lines 4a, 5a, and 8a from their ST-1 forms. Multi-site sales tax filers will calculate their taxable receipts using Lines 4a, 5a, and 8a from Form ST-2.