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.
|Important Notice for Quarterly Taxpayers
|Beginning in calendar year 2013, calendar quarter taxpayers shall apply the full $1 million exclusion amount to the first calendar quarter return for that calendar year and may carry forward and apply any unused exclusion amount to subsequent calendar quarters within that same calendar year. Any unused exclusion amount from calendar year 2012 may not be carried forward into calendar year 2013.
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.
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 of $150 per year. Other taxpayers file annually and pay the annual minimum tax.
The 2012 Commercial Activity Tax Annual Return and 2013 Minimum Tax Payment Return is due on May 10, 2013 for annual taxpayers. Paper returns will be mailed to annual taxpayers during the second and third weeks of March 2013.
Taxpayers filing a 2012 CAT statutory annual reconciliation return must file through the Ohio Business Gateway (see link below). The department is no longer providing a spreadsheet for this purpose. Additionally, taxpayers may not use spreadsheets from previous years to file for 2012. Please direct any questions to the CAT Division at 1.888.722.8829.
- Ohio Business Gateway (OBG) - The Ohio Business Gateway offers electronic registration and filing tools for the CAT, sales tax, employer withholding, unemployment compensation, workers' compensation, and municipal income taxes for nearly 500 cities and villages.
- Filing Due Dates - The return for the fourth quarter of 2012 is due Feb. 11, 2013. The 2013 quarterly returns will be due on May 10, 2013 (first quarter), Aug. 12, 2013 (second quarter), Nov. 12, 2013 (third quarter) and Feb. 10, 2014 (fourth quarter). The $150 annual minimum tax is due on May 10, 2013, with the first quarter return for quarterly taxpayers. For annual taxpayers, the $150 annual minimum tax is due on May 10, 2013 with the 2012 Commercial Activity Tax Annual Return and 2013 Minimum Tax Payment Return. For general information on CAT filing due dates, click here.
Other CAT resources