Insightful article.  Those behind the gross receipts business tax are hoping that most Oregon voters will not understand the implications reviewed in this commentary.  The tax is touted as a business tax with the implication that us ordinary people will not be affected by it.  As pointed out in the commentary, companies will need to raise prices which means that we the people will end up footing the bill.  The grocery store example is enlightening.  Such stores, operating at 1.5 percent profit margin, would become unprofitable losing an amount equal to one percent of sales every year.  A company cannot long exist while losing money.  The company would be forced to raise prices to offset the tax with the effect of transferring the tax burden to us the citizens.  The poor will be especially hard hit by a 2.5 percent increase in food prices.  The proposed corporate sales tax will be borne by us the citizens and is regressive affecting the poor the most.