Information Releases - Commercial Activity Tax - CAT

CAT Information Releases

Title

     Revised Format Released
2014 Releases      
Options for Annual Taxpayers for Electronic Filing and Payment- February, 2014   HTML CAT 2014-01
February 2014
2013 Releases      
Commercial Activity Tax: Annual Minimum Tax Tiered Structure - Issued October, 2013   HTML  CAT 2013-05
October 2013
Commercial Activity Tax & Petroleum Activity Tax: New CAT Exclusion and Replacement Tax- Issued October, 2013   PDF

CAT 2013-04/
PAT 2013-01
October 2013

Commercial Activity Tax: All Commercial Activity Tax Taxpayers Must File and Pay Electronically - Issued July, 2013   HTML CAT 2013-03
July 2013
Commercial Activity Tax: Taxable Gross Receipts from the Sale of Motor Fuel Used on Public Highways - Issued February, 2013 May 2013 HTML CAT 2013-02
February 2013
Commercial Activity Tax: Change to the Million Dollar Exclusion - Issued February, 2013   HTML  CAT 2013-01
February 2013

2009 Releases

Commercial Activity Tax: Change in Due Dates for the Annual Minimum Tax, Annual Returns, Quarterly Returns and Deadline for Cancellations of Accounts – Issued September 2009

 

June 2014

 

HTML

 

CAT 2009-01
September 2009

2008 Releases




Commercial Activity Tax: Business as usual after Ohio Supreme Court decision in Ohio Grocers Association v. Levin – Issued September 2008

February 2009

October 2009

HTML

CAT 2008-02
September 2008

Commercial Activity Tax: Voluntary Disclosure Agreements - Issued July 2008

May 2009
September 2010
May 2012

HTML

CAT 2008-01
July 2008

2007 Releases




Commercial Activity Tax: Commercial Activity Tax Credits, Explained

March 2008
June 2008

HTML

CAT 2007-03
December 2007

Commercial Activity Tax: Pre-Income Tax Trusts, Explained With Revocation Procedures

March 2007
May 2007
January 2008

HTML

CAT 2007-02
February 2007

Commercial Activity Tax: Rule Estimation and Statutory Estimation Procedures, Compared

Revised May 2011

HTML

CAT 2007-01
January 2007

2006 Releases




Commercial Activity Tax: Changes in Ownership

Final Rule

HTML

CAT 2006-10
 October 2006

Commercial Activity Tax: Records Retention Requirements

Final Rule

HTML

CAT 2006-09
September 2006

Commercial Activity Tax: Situsing Receipts from Periodic Payments for Mobile Property

Final Rule

HTML

CAT 2006-08
 October 2006

Commercial Activity Tax: Qualified Distribution Centers

PROPOSED Rule

HTML

CAT 2006-07
 June 2006

Commercial Activity Tax Credit for Unused Franchise Tax Net Operating Losses


HTML

CAT 2006-06
 April 2006

Highway Transportation Services: Bright-Line Presence and Situsing

Final Rule

HTML

CAT 2006-05
 April 2006

Commercial Activity Tax Cash Discounts, Defined

Final Rule

HTML

CAT 2006-04
 April 2006

Commercial Activity Tax Definition of "Agent"

Final Rule

HTML

CAT 2006-03
 April 2006

Suggested Document for the Exclusion for Automobile Dealers to Meet a Customer's Preference


HTML

CAT 2006-02
 March 2006

Applicable Excise Tax Rates for Purposes of the Commercial Activity Tax, Issued January 2006

February 2007
March 2009
October 2013

HTML

CAT 2006-01
January 2006

2005 Releases




Temporary Motor Fuel Exemptions From the Commercial Activity Tax

Final Rule
Revised July 2007

HTML

CAT 2005-18
November 2005

"Taxable Gross Receipt" Defined

January 2006
April 2006

PDF

CAT 2005-17
January 2006

Examples of "Common Owners" and Joint Ventures

Third Version

PDF

CAT 2005-16
 November 2005

Taxpayers Allowed to Change Registration Status until Due Date of First Return

Second Version

HTML

CAT 2005-15
 November 2005

Nonprofit Organizations

June 2006

HTML

CAT 2005-14
 December 2005

Estimated Payments for Calendar Quarter Taxpayers

Final Rule

HTML

CAT 2005-13
 October 2005

Request for Member of a Combined Taxpayer Group to File Separately

Final Rule

HTML

CAT 2005-12
 December 2005

Qualified Foreign Trade Zone Area (Additional Information)

December 2005

HTML

CAT 2005-11
 December 2005

Qualified Foreign Trade Zone Area

April 2006

HTML

CAT 2005-10
 December 2005

Sampling

Final Rule

HTML

CAT 2005-09
 December 2005

I.R.C. Section 1221 and 1231 Assets Excluded from "Gross Receipts"

May 2006
August 2008
Revised May 2011

PDF

CAT 2005-08
 September 2005

Transfers of Property Into the State

Final Rule

HTML

CAT 2005-07
 December 2005

Situsing Rules for Certain Services

Final Rule

PDF

CAT 2005-06
 September 2005

Application of "Common Owners" and Joint Ventures

Final Rule

HTML

CAT 2005-05
 September 2005

Excluded Person -- Consolidated Elected and Combined Taxpayer Groups

Final Rule

HTML

CAT 2005-03
 December 2005

Nexus Standards

Revised May 2011

PDF

CAT 2005-02
 September 2005

Commercial Activity Tax: Definition of "Foreign Corporation" in Chapter 5751

Repealed, April 2006

HTML

CAT 2005-01
 December 2005

Archive of Superseded CAT Releases

The Information Releases contained in this archive have been superseded by later releases. They are archived here for historical/reference purposes ONLY.

Commercial Activity Tax & Petroleum Activity Tax: New CAT Exclusion and Replacement Tax- Issued October, 2013   PDF  CAT 2013-04/
PAT 2013-01
October 2013
Commercial Activity Tax: All Commercial Activity Tax Taxpayers Must File and Pay Electronically - Issued July, 2013 Revised August 2013  HTML CAT 2013-03
July 2013
Commercial Activity Tax: All Commercial Activity Tax Taxpayers Must File and Pay Electronically - Issued July, 2013 Revised July 2013  HTML CAT 2013-03
July 2013
Commercial Activity Tax: All Commercial Activity Tax Taxpayers Must File and Pay Electronically - Issued July, 2013   HTML CAT 2013-03
July 2013
Commercial Activity Tax: Taxable Gross Receipts from the Sale of Motor Fuel Used on Public Highways - Issued February, 2013   HTML CAT 2013-02
February 2013
Commercial Activity Tax: Change in Due Dates for the Annual Minimum Tax, Annual Returns, Quarterly Returns and Deadline for Cancellations of Accounts - Issued September 2009    HTML CAT 2009-01
September 2009

Commercial Activity Tax: Business as usual after the Court of Appeals decision in Ohio Grocers Association v. Wilkins, Franklin App. No. 07AP-813, 2008-Ohio-4420 – Issued September 2008

Revised February 2009

HTML

CAT 2008-02
September 2008

Commercial Activity Tax: Business as usual after the Court of Appeals decision in Ohio Grocers Association v. Wilkins, Franklin App. No. 07AP-813, 2008-Ohio-4420 – Issued September 2008


HTML

CAT 2008-02
September 2008

Commercial Activity Tax: Voluntary Disclosure Agreements - Issued July 2008

May 2009
September 2010

HTML

CAT 2008-01
 July 2008

Commercial Activity Tax: Voluntary Disclosure Agreements - Issued July 2008

Revised May 2009

HTML

CAT 2008-01
 July 2008

Commercial Activity Tax: Voluntary Disclosure Agreements - Issued July 2008


HTML

CAT 2008-01
 July 2008

Commercial Activity Tax: Comercial Activity Tax Credits, Explained 

Revised March 2008

HTML

CAT 2007-03
 December 2007

Commercial Activity Tax: Comercial Activity Tax Credits, Explained

 

HTML

CAT 2007-03
December 2007

Commercial Activity Tax: Pre-Income Tax Trusts, Explained with Revocation Procedures

Revised March 2007
May 2007

HTML

CAT 2007-02
February 2007

Commercial Activity Tax: Pre-Income Tax Trusts, Explained with Revocation Procedures

Revised March 2007

HTML

CAT 2007-02
February 2007

Commercial Activity Tax: Pre-Income Tax Trusts, Explained with Revocation Procedures


HTML

CAT 2007-02
 February 2007

Commercial Activity Tax: Rule Estimation and Statutory Estimation Procedures, Compared January 2007 HTML CAT 2007-01
January 2007

Commercial Activity Tax: Changes in Ownership


HTML

CAT 2006-10
 October 2006

Commercial Activity Tax: Changes in Ownership


HTML

CAT 2006-10
 October 2006

Commercial Activity Tax: Records Retention Requirements


HTML

CAT 2006-09
 September 2006

Commercial Activity Tax: Records Retention Requirements


HTML

CAT 2006-09
 September 2006

Commercial Activity Tax: Situsing Receipts from Periodic Payments for Mobile Property


HTML

CAT 2006-08
 October 2006

Commercial Activity Tax: Situsing Receipts from Periodic Payments for Mobile Property


HTML

CAT 2006-08
 October 2006

Commercial Activity Tax: Qualified Distribution Centers June 2014  HTML  CAT 2006-07
June 2006
Commercial Activity Tax: Qualified Distribution Centers September 2006  HTML CAT 2006-07
June 2006

Commercial Activity Tax: Qualified Distribution Centers


HTML

CAT 2006-07
 June 2006

Highway Transportation Services: Bright-Line Presence and Situsing

May 2006

HTML

CAT 2006-05
April 2006

Highway Transportation Services: Bright-Line Presence and Situsing


HTML

CAT 2006-05
April 2006

Commercial Activity Tax Cash Discounts, Defined

June 2006

HTML

CAT 2006-04
April 2006

Commercial Activity Tax Cash Discounts, Defined

May 2006

HTML

CAT 2006-04
April 2006

Commercial Activity Tax Cash Discounts, Defined


HTML

CAT 2006-04
April 2006

Commercial Activity Tax Definition of "Agent"

Issued April 2006
Revised July 2006
Revised October 2006
Revised November 2007

HTML

CAT 2006-03
April 2006

Commercial Activity Tax Definition of "Agent"

July 2006
October 2006

HTML

CAT 2006-03
April 2006

Commercial Activity Tax Definition of "Agent"


HTML

CAT 2006-03
April 2006

Applicable Excise Tax Rates for Purposes of the Commercial Activity Tax, Issued January 2006, Revised February 2007, Revised March 2009   HTML  CAT 2006-01
January 2006

Applicable Excise Tax Rates for Purposes of the Commercial Activity Tax, Issued January 2006, Revised February 2007


HTML

CAT 2006-01
January 2006

Applicable Excise Tax Rates for Purposes of the Commercial Activity Tax, Issued January 2006


HTML

CAT 2006-01
January 2006

Examples of "Common Owners" and Joint Ventures   HTML CAT 2005-16
November 2005

Commercial Activity Tax: Nonprofits

June 2006

May 2010

HTML

CAT 2005-14
December 2005

Commercial Activity Tax: Nonprofits

Final draft rule

HTML

CAT 2005-14
December 2005

 I.R.C. Section 1221 and 1231 Assets Excluded from "Gross Receipts"

September 2005
Revised February 2006
Revised May 2006
Revised August 2008

HTML CAT 2005-08
September 2005

Commercial Activity Tax: IRC Section 1221 and 1231 Assets Excluded from Gross Receipts

May 2006

HTML

CAT 2005-08
September 2005

Commercial Activity Tax: IRC Section 1221 and 1231 Assets Excluded from Gross Receipts

February 2006

HTML

CAT 2005-08
September 2005

Commercial Activity Tax: Situsing Rules for Certain Services

October 2006

PDF

CAT 2005-06
September 2005

Commercial Activity Tax: Situsing Rules for Certain Services

April 2006

PDF

CAT 2005-06
September 2005

Quarterly Taxpayers Must File and Pay Electronically

Final Rule 

HTML

CAT 2005-04
December 2005

Nexus Standards September 2005 HTML CAT 2005-02
September 2005

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