CAT 2005-15 - Commercial Activity Tax: Taxpayers Allowed to
Change Registration Status until Due Date of First Return -
November, 2005
The purpose of this information release is to remind
taxpayers that the deadline for registering as a taxpayer for
Ohio’s new Commercial Activity Tax (“CAT”) is November 15,
2005. The Ohio Department of Taxation (ODT) understands that
this is a new tax and that it is difficult for taxpayers to
determine precisely the correct way to register. ODT will
accommodate any corrections to the registration status of a
taxpayer up until the due date of the first return, which is
February 10, 2006 or until the return is filed, whichever is
earlier. If, at that time, the taxpayer is still unsure of
its registration status, it is recommended that it register
as a combined taxpayer, as any election to consolidate is
binding for eight calendar quarters. A taxpayer wishing to
amend its registration status must make such request in
writing to the address shown below or by faxing such request
to 614-644-9641:
Ohio Department of Taxation
Commercial Activity Tax Division
P.O. Box 16158
Columbus, Ohio 43216-6158
E-mail us
NOTE: For the first semi-annual tax return
period of July 1, 2005 to December 31, 2005 and for calendar
2006, persons who have registered for the CAT that
subsequently determine they are no longer subject to the tax
must cancel their registration before the due date of the
initial return (February 10, 2006). Persons failing to cancel
their registration by this date will be subject to the $75
minimum tax for the semi-annual period of 2005 and will be
subject to the $150 minimum tax for calendar year 2006. For
tax years 2007 and thereafter, such cancellation must be made
by February 10 of that calendar year in order to avoid being
subject to the minimum tax. To cancel a registration, please
contact the CAT division using the above information.