Information Releases - Commercial Activity Tax - CAT

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CAT Information Releases

Title	Revised	Format	Released
2013 Releases
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	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	Second 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
Quarterly Taxpayers Must File and Pay Electronically	Final Rule	HTML	CAT 2005-04
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: 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		HTML	CAT 2006-01
Applicable Excise Tax Rates for Purposes of the Commercial Activity Tax, Issued January 2006		HTML	CAT 2006-01
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
Nexus Standards	September 2005	HTML	CAT 2005-02