CAT 2005-03 - Excluded Person -- Consolidated Elected and
Combined Taxpayer Groups - December, 2005
This rule clarifies whether a consolidated elected taxpayer
or combined taxpayer group must register and pay the
commercial activity tax when total taxable gross receipts
fall below one hundred fifty thousand dollars. This rule
is now final and effective. Please direct any questions
to the Commercial Activity Tax Division of the Ohio
Department of Taxation at 1-888-722-8829.
Rule 5703-29-04 Excluded Person – Consolidated
Elected and Combined Taxpayer groups.
(A) A consolidated elected taxpayer group is formed by an
election pursuant to section 5751.011 of the Revised Code. To
make the election, the group must register as such a
taxpayer. Even if the group’s total taxable receipts are
below $150,000, with or without taking into account gross
receipts excluded because they are from other members of the
group, the group must still pay the flat (minimum) tax of
(B)(1) A combined taxpayer group exists pursuant to the
requirements of section 5751.012 of the Revised Code.
This group is not formed by an election. Accordingly, if the
group’s total taxable receipts are below $150,000, such group
is not required to register or pay the flat (minimum)
(2) Within 30 days of having taxable gross receipts of
$150,000 or more, such combined taxpayer group must register
for, and is subject to, the commercial activity tax.