Key FindingsIntroductionOrigin of The Ohio CatShortcomings and Complexities of Gross Receipts TaxationOhio’s Experience with A Gross Receipts TaxAggressive Nexus Standards Under A Gross Receipts RegimeOther States Turning to The CatAlternatives to Gross Receipts Taxes The Ohio Commercial Activity Tax, a 0.26 percent tax on business gross receipts above $1 million, is a throwback to an earlier era of taxation, bringing back a tax type that had been in steady retr...Because profit margins vary widely across industries and even across individual businesses, and because intermediate transactions are taxed in a gross receipts tax regime (resulting in t… The Ohio Commercial Activity Tax, a 0.26 percent tax on business gross receipts above $1 million, is a throwback to an earlier era of taxation, bringing back a tax type that had been in steady retr...Because profit margins vary widely across industries and even across individual businesses, and because intermediate transactions are taxed in a gross receipts tax regime (resulting in tax pyramidi...The CAT met with a more favorable reception than it might have otherwise because it replaced the state’s corporate franchise tax (a corporate income tax with a capital stock component) and tangible...It is difficult to attribute any positive economic outcomes to the tax package that introduced …See moreNew content will be added above the current area of focus upon selectionSee more on taxfoundation.org
Estimated Reading Time: 8 minsWhat is the Ohio commercial activity tax?See this and other topics on this resultCommercial Activity Tax (CAT): Table of Contents - Ohio …https://tax.ohio.gov/.../ohio-business-taxes/commercial-activities/commercial-activitiesThe
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 …
