No, sales tax is not reported in gross receipts. Read the Publication 334. couple of excerpts below...
If you are required to collect state and local taxes imposed on the buyer and turn them over to state or local
governments, you generally do not include these amounts in income.
If you are in a business, you may receive a Form 1099-K representing total dollar amount of total reportable payment transactions. This may not be the amount you should report as income, as it may not include all the receipts and it may include items that are not included in your receipts (such as sales tax).
