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Experts across the political spectrum have written about the pyramiding nature of gross receipts taxes, the non-transparency of the tax, and problems with taxing unprofitable businesses.[2] To illustrate the concept of tax pyramiding, Ive included Figure 1 below, which shows how a gross receipts tax applies multiple times along the production chain, taxing a glass of milk at the farm, at the packager, at the distributor, and at the grocer