Table of Contents

• About the CAT
  • General Information
• Chart: CAT Rates 2005 - 2010
• Qualified Distribution Center Certificate Holders

• Registration

  If a person is unsure of how to register, it is advisable to register as a combined taxpayer group, as any election to consolidate is binding for eight calendar quarters.  Requests to change registration status should be made by submitting form CAT ES.

• Register through the Ohio Business Gateway (OBG)

• Register through the Ohio Department of Taxation

• Registered CAT Taxpayers

• Filing the CAT
  • Quarterly return due dates for 2008
    • First Quarter: May 12, 2008
    • Second Quarter: August 11, 2008
    • Third Quarter: November 10, 2008
    • Fourth Quarter: February 9, 2009
• Online filing     
• Note:  If you are not registered for the CAT, please register before filing. Quarterly filers are required to file online.

• Forms
• Frequently Asked Questions
• Information Releases
• Tax Commissioner Opinions
• Ohio Administrative Code (Rules) - Proposed Rules and Final Rules
• Ohio Revised Code (Chapter 5751: Commercial Activity Tax)
• NAICS Codes (partial list)
  • NAICS Website
• Contact Us