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 TaxesOhio’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. Additionally, a tiered minimum tax is imposed on all businesses with taxable gross receipts of $150,000 or more, at amounts ranging from $150 for filers less than $1 million in receipts to $2,600 for filers with more t...See more on taxfoundation.org
Estimated Reading Time: 8 minsCommercial Activity Tax (CAT) - General Informationhttps://tax.ohio.gov/wps/portal/gov/tax/business/...In addition, quarterly taxpayers
pay a rate component for taxable gross receipts in excess of $1 million. The annual minimum
tax is paid with the filing of the first quarter return, which is due …
