FAQs - Commercial Activity Tax (CAT)

Who is not subject to the CAT?

Excluded from the CAT are:

  • Non-profit organizations,
  • Most governmental entities,
  • Some public utilities (telegraph company, natural gas company, pipe-line company, water-works company, heating company, combined company [excludes electric]),
  • Dealers in intangibles that pay the Ohio dealers in intangibles tax,
  • Financial institutions that pay the corporation franchise tax,
  • Insurance companies that pay the insurance premiums tax,
  • Certain affiliates of financial institutions, and
  • Businesses with less than $150,000 of taxable gross receipts (unless they are part of a “consolidated elected taxpayer” or “combined taxpayer”).

 Beginning in 2014, excluded from the CAT are:

  • Non-profit organizations,
  • Most governmental entities,
  • Some public utilities (telegraph company, natural gas company, pipe-line company, water-works company, heating company, combined company [excludes electric]),
  • Financial institutions that pay the financial institution tax,
  • Insurance companies that pay the insurance premiums tax,
  • Certain affiliates of financial institutions, and
  • Businesses with less than $150,000 of taxable gross receipts (unless they are part of a "consolidated elected taxpayer" or "combined taxpayer").