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
2013 Releases      
Commercial Activity Tax: Annual Minimum Tax Tiered Structure - Issued October, 2013   HTML  CAT 2013-05
Commercial Activity Tax & Petroleum Activity Tax: New CAT Exclusion and Replacement Tax- Issued October, 2013   PDF

CAT 2013-04/
PAT 2013-01

Commercial Activity Tax: All Commercial Activity Tax Taxpayers Must File and Pay Electronically - Issued July, 2013   HTML CAT 2013-03 
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 
Commercial Activity Tax: Change to the Million Dollar Exclusion - Issued February, 2013   HTML  CAT 2013-01 

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

 

 

HTML

 

CAT 2009-01

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

Commercial Activity Tax: Voluntary Disclosure Agreements - Issued July 2008

May 2009
September 2010

May 2012

HTML

CAT 2008-01

2007 Releases




Commercial Activity Tax: Commercial Activity Tax Credits, Explained

March 2008
June 2008

HTML

CAT 2007-03

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

March 2007
May 2007
January 2008

HTML

CAT 2007-02

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

Revised May 2011

HTML

CAT 2007-01

2006 Releases




Commercial Activity Tax: Changes in Ownership

Final Rule

HTML

CAT 2006-10

Commercial Activity Tax: Records Retention Requirements

Final Rule

HTML

CAT 2006-09

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

Final Rule

HTML

CAT 2006-08

Commercial Activity Tax: Qualified Distribution Centers

Final Rule

HTML

CAT 2006-07

Commercial Activity Tax Credit for Unused Franchise Tax Net Operating Losses


HTML

CAT 2006-06

Highway Transportation Services: Bright-Line Presence and Situsing

Final Rule

HTML

CAT 2006-05

Commercial Activity Tax Cash Discounts, Defined

Final Rule

HTML

CAT 2006-04

Commercial Activity Tax Definition of "Agent"

Final Rule

HTML

CAT 2006-03

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


HTML

CAT 2006-02

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

February 2007

March 2009

October 2013

HTML

CAT 2006-01

2005 Releases




Temporary Motor Fuel Exemptions From the Commercial Activity Tax

Final Rule
Revised July 2007

HTML

CAT 2005-18

"Taxable Gross Receipt" Defined

January 2006
April 2006

PDF

CAT 2005-17

Examples of "Common Owners" and Joint Ventures

Third Version

PDF

CAT 2005-16

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

Second Version

HTML

CAT 2005-15

Nonprofit Organizations

June 2006

HTML

CAT 2005-14

Estimated Payments for Calendar Quarter Taxpayers

Final Rule

HTML

CAT 2005-13

Request for Member of a Combined Taxpayer Group to File Separately

Final Rule

HTML

CAT 2005-12

Qualified Foreign Trade Zone Area (Additional Information)

December 2005

HTML

CAT 2005-11

Qualified Foreign Trade Zone Area

April 2006

HTML

CAT 2005-10

Sampling

Final Rule

HTML

CAT 2005-09

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

May 2006
August 2008
Revised May 2011

PDF

CAT 2005-08

Transfers of Property Into the State

Final Rule

HTML

CAT 2005-07

Situsing Rules for Certain Services

Final Rule

PDF

CAT 2005-06

Application of "Common Owners" and Joint Ventures

Final Rule

HTML

CAT 2005-05

Excluded Person -- Consolidated Elected and Combined Taxpayer Groups

Final Rule

HTML

CAT 2005-03

Nexus Standards

Revised May 2011

PDF

CAT 2005-02

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

Repealed, April 2006

HTML

CAT 2005-01

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
Commercial Activity Tax: All Commercial Activity Tax Taxpayers Must File and Pay Electronically - Issued July, 2013 Revised August 2013  HTML CAT 2013-03
Commercial Activity Tax: All Commercial Activity Tax Taxpayers Must File and Pay Electronically - Issued July, 2013 Revised July 2013  HTML CAT 2013-03 
Commercial Activity Tax: All Commercial Activity Tax Taxpayers Must File and Pay Electronically - Issued July, 2013   HTML CAT 2013-03
Commercial Activity Tax: Taxable Gross Receipts from the Sale of Motor Fuel Used on Public Highways - Issued February, 2013   HTML CAT 2013-02

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

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

Commercial Activity Tax: Voluntary Disclosure Agreements - Issued July 2008

May 2009

September 2010

HTML

CAT 2008-01

Commercial Activity Tax: Voluntary Disclosure Agreements - Issued July 2008

Revised May 2009

HTML

CAT 2008-01

Commercial Activity Tax: Voluntary Disclosure Agreements - Issued July 2008


HTML

CAT 2008-01

Commercial Activity Tax: Comercial Activity Tax Credits, Explained 

Revised March 2008

HTML

CAT 2007-03

Commercial Activity Tax: Comercial Activity Tax Credits, Explained

 

HTML

CAT 2007-03

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

Revised March 2007
May 2007

HTML

CAT 2007-02

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

Revised March 2007

HTML

CAT 2007-02

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


HTML

CAT 2007-02

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

Commercial Activity Tax: Changes in Ownership


HTML

CAT 2006-10

Commercial Activity Tax: Changes in Ownership


HTML

CAT 2006-10

Commercial Activity Tax: Records Retention Requirements


HTML

CAT 2006-09

Commercial Activity Tax: Records Retention Requirements


HTML

CAT 2006-09

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


HTML

CAT 2006-08

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


HTML

CAT 2006-08

Commercial Activity Tax: Qualified Distribution Centers


HTML

CAT 2006-07

Highway Transportation Services: Bright-Line Presence and Situsing

May 2006

HTML

CAT 2006-05

Highway Transportation Services: Bright-Line Presence and Situsing


HTML

CAT 2006-05

Commercial Activity Tax Cash Discounts, Defined

June 2006

HTML

CAT 2006-04

Commercial Activity Tax Cash Discounts, Defined

May 2006

HTML

CAT 2006-04

Commercial Activity Tax Cash Discounts, Defined


HTML

CAT 2006-04

Commercial Activity Tax Definition of "Agent"

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

HTML

CAT 2006-03

Commercial Activity Tax Definition of "Agent"

July 2006
October 2006

HTML

CAT 2006-03

Commercial Activity Tax Definition of "Agent"


HTML

CAT 2006-03

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

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


HTML

CAT 2006-01

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


HTML

CAT 2006-01

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

Commercial Activity Tax: Nonprofits

June 2006

May 2010

HTML

CAT 2005-14

Commercial Activity Tax: Nonprofits

Final draft rule

HTML

CAT 2005-14

 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

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

May 2006

HTML

CAT 2005-08

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

February 2006

HTML

CAT 2005-08

Commercial Activity Tax: Situsing Rules for Certain Services

October 2006

PDF

CAT 2005-06

Commercial Activity Tax: Situsing Rules for Certain Services

April 2006

PDF

CAT 2005-06

Quarterly Taxpayers Must File and Pay Electronically

Final Rule 

HTML

CAT 2005-04

Nexus Standards September 2005 HTML CAT 2005-02

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