Yes. Gross receipts everywhere are the sum of gross receipts in Texas plus gross receipts outside of Texas.
No. Taxable entities must calculate the Texas franchise tax amount they owe using the Texas franchise tax single-factor apportionment formula.
See Texas Tax Code Sections 171.105 and 171.106 and Rule 3.591, Margin: Apportionment.
In 2015, the Texas Legislature passed House Bill 855, which requires state agencies to publish a list of the three most commonly used Web browsers on their websites. The Texas Comptroller’s most commonly used Web browsers are Google Chrome, Microsoft Internet Explorer and Apple Safari.