Due to the way depreciation works, development is treated as incurred mid-year regardless of when in the taxpayer's tax year they are actually incurred, so the ultimate effect is that only 10% of the development costs can be deducted in the first year, 20% for the next 4 years, and 10% in the final year (6th calendar year after incurring cost, due to the deemed mid-year start in the first year).
Hawaii also has a general excise tax based on gross retail and/or service revenues and is the state's primary tax on businesses (in lieu of income taxes).
Ohio's commercial activity tax is based on gross revenue above a threshold.
Oregon's corporate activity tax is based on gross revenue above a threshold.
Washington's B&O tax is based on gross revenue and is the state's primary tax on businesses (in lieu of income taxes).
France's social contribution tax is based on gross revenues above a threshold.
And those are just the ones I know off the top of my head because I deal with them regularly.