The commercial activity tax (CAT) is an annual tax imposed on the privilege of doing business in Ohio, measured by gross receipts from business activities in Ohio. Businesses with Ohio taxable gross receipts of $150,000 or more per calendar year must register for the CAT, file all the applicable returns, and make all corresponding payments.
Ohio’s Commercial Activity Tax is imposed at a rate of 2.6 mills (0.26 percent) on business gross receipts in excess of $1 million.
Commercial activity is realized according to the method of accounting used for federal income tax purposes. When do I need to register for the CAT? A business must register for the CAT within 30 days of realizing $750,000 in commercial activity for the year.
The CAT sets four thresholds to determine whether a business or unitary group has CAT obligations. These thresholds are based on the amount of commercial activity the business or unitary group earns in Oregon over the course of the year. Threshold Amount Explanation
Commercial Activity Tax (CAT): Table of Contents
Category:
Commercial Activity Tax
The
commercial activity tax (CAT) is an annual
tax imposed on the privilege of doing business in Ohio, measured by gross receipts from business
activities in …
