Commercial Activity Tax

Commercial Activity Tax (CAT): Table of Contents

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. A variety of resources on the CAT may be found below. 


About the CAT


Taxpayers who are not registered for the CAT must register first before filing any return. If a person is unsure of how to register, it is advisable to register as a combined taxpayer group, as any election to consolidate is binding for eight calendar quarters. Requests to change registration status should be made by submitting the form CAT ES.

Filing resources

Taxpayers with taxable gross receipts in excess of $1 million are required to file and pay on a quarterly basis and to make the annual minimum tax payment. Other taxpayers file annually and pay the annual minimum tax.    

  • Ohio Business Gateway (OBG) - The Ohio Business Gateway offers electronic registration and filing tools for the CAT, financial institutions tax (FIT), petroleum activity tax (PAT), sales tax, employer withholding, unemployment compensation, workers' compensation, and municipal income taxes for nearly 500 cities and villages.
  • TeleFileTeleFile is a quick and easy method to file and pay your CAT annual tax return. The phone number for our TeleFile system is 1.800.697.0440. In order to get started, all you need is a touch-tone telephone and your CAT information. One requirement for TeleFile is that you are registered for a CAT account.  Payment can be made by electronic check.
  • Filing Due Dates - The return for the fourth quarter of 2015 is due Feb. 10, 2016. The 2016 quarterly returns will be due on May 10, 2016 (first quarter), Aug. 10, 2016 (second quarter), Nov. 10, 2016 (third quarter) and Feb. 10, 2017 (fourth quarter). The annual minimum tax is due on May 10, 2016, with the first quarter return for quarterly taxpayers. For annual taxpayers, the annual minimum tax is due on May 10, 2016 with the 2015 Commercial Activity Tax Annual Return and 2016 Minimum Tax Payment Return. For general information on CAT filing due dates, click here.
  • Please direct any questions to the Business Tax Division at 1.888.722.8829.

Dealer in Intangibles

Am. Sub. H.B. 510 enacted by the 129th General Assembly in December 2012 repealed the dealer in intangibles tax by providing that the tax is in effect only for tax years prior to 2014. Depending on the taxpayer’s Ohio business activity, in 2014 a taxpayer will be responsible for filing either a financial institution tax return or a commercial activity tax return instead of the dealer in intangibles tax return. Taxpayers with dealer in intangibles tax liability for years prior to 2014 that have not filed all required returns should still file those returns with the Department.

Other CAT resources