To be sure I have the right context for your question, I am
assuming you have a rental property with a management company handling the
rental for you. The management company
passes along their gross receipts tax to you and withholds that amount from
your income from renting your property.
If you are reporting the full amount of your income (before
the deduction of the gross receipts tax or any other deductions from the
management company), then yes,
deduct the gross receipts tax as a management expense.
