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 July 2015 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
December 2014
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

November 2014

 

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; Updated February, 2007; Updated March, 2009; Updated October, 2013; Updated December, 2014; Updated September, 2016

February 2007
March 2009
October 2013
December 2014

September 2016

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
Revised February 2015

 

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 Revised July 2015 PDF

CAT 2013-04/
PAT 2013-01
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 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 PROPOSED Rule PDF CAT 2006-07
June 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, Revised October 2013, Revised December 2014

December 2014 HTML CAT 2006-01
January 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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