CAT 2005-04 - Commercial Activity Tax: Quarterly Taxpayers
Must File and Pay Electronically - December, 2005
This rule specifies that quarterly taxpayers must both file
and pay electronically. 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 5703-29-05 Quarterly taxpayers must file and pay
(A) Except as provided in paragraph (B) of this rule, each
person required to file a commercial activity tax return on a
quarterly basis shall file such return and remit payment of
the tax liability as follows:
(1) The returns shall be filed electronically by using the
Ohio business gateway as defined in section 718.051 of the
Revised Code or by using the department of taxation’s web
(2) The payment shall be made electronically by using the
Ohio business gateway or the department’s web site, or in the
manner prescribed by rules adopted by the treasurer of state
under section 113.061 of the Revised Code.
(B)(1) Any person may apply to the tax commissioner to be
excused from the requirement to file and pay electronically
under paragraph (A) of this rule. If a form is prescribed by
the commissioner for such purpose, which shall be posted on
the department of taxation’s web site, the person shall
complete such form.
(2) The commissioner will notify the person in writing of the
commissioner’s decision. Unless an earlier date is specified
in the notice, the excuse shall continue to apply until
revoked in writing by the commissioner. The denial or
revocation of an excuse under this paragraph is not a final
determination of the commissioner and is not subject to
(C)(1) A taxpayer may file a return electronically for the
first semi-annual period from July 1, 2005 to December 31,
2005 but is not required to file in such manner.
(2) A calendar year taxpayer is not required to file
electronically, but may file electronically for the first
semi-annual tax period or for any calendar year period.
(D) Nothing in this rule affects any person’s obligation to
timely file all returns and timely pay all amounts required
by Chapter 5751. of the Revised Code.