FAQs - Commercial Activity Tax (CAT)

What is the Commercial Activity Tax ("CAT")? When did the CAT start? How can I contact the Department of Taxation with questions about the CAT? Who is subject to the CAT? Who is not subject to the CAT? Why was a “dealers in intangibles that pays the Ohio dealers in intangibles tax” removed from the list of excluded persons?How do I register?Is there a penalty if I do not register timely?What identification number do I use if I do not have a FEIN or a SSN? Is there an annual renewal fee for my CAT account? What is a Consolidated Elected Taxpayer? What is a Combined Taxpayer?What out-of-state persons are required to register and remit this tax?How often am I required to file? What are the tax rates for the CAT? When are the tax returns and minimum tax due?How much do I owe for the annual minimum tax?How do I claim the annual $1 million exclusion? What happens if I fail to file my return or pay the tax? If I register to file a tax return quarterly, but do not have any tax liability for that period, must I still file the return? I am registered as a CAT taxpayer and my taxable gross receipts will be below $150,000 for the calendar year. Do I have to pay the minimum tax for that calendar year? What do I need to do to make a correction to a tax return that has been filed?Can I pass the CAT on to my customers?Is any of my taxpayer information available to the public? Are "gross receipts" and "taxable gross receipts" the same? What receipts are excluded from gross receipts?At what time is it determined that I have a taxable gross receipt to report?If I go out of business or need to cancel my account, what are my requirements?How long must I maintain my tax records before they can be destroyed?I am unable to determine actual taxable gross receipts in order to timely file my returns. May I make estimated quarterly payments? I registered as an annual taxpayer and my receipts for the calendar year now exceed the $1 million threshold. When and how do I become a quarterly taxpayer? Do I need to pay CAT on those gross receipts received from sales to customers where the tangible personal property was shipped outside Ohio?Does the Ohio Department of Taxation (ODT) offer a voluntary disclosure program for the CAT? When does an insurance affiliate previously relying on R.C. 5751.01(E)(8) (as that language existed prior to the changes that occurred in Am. Sub. H.B. 510 of the 129th General Assembly) and filing the corporate franchise tax (CFT) begin paying the commercial activity tax (CAT)?