Title |
Revised |
Format |
Released |
2009 Releases
NEW 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
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HTML |
CAT 2009-01 |
Title
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Revised
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Format
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Released
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2008 Releases
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NEW 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 |
HTML |
CAT 2008-01 |
Title |
Revised |
Format |
Released |
2007 Releases |
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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
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HTML |
CAT 2007-01 |
2006 Releases |
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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 |
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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
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HTML |
CAT 2006-02 |
Applicable Excise Tax Rates for Purposes of the Commercial Activity Tax, Issued January 2006
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February 2007
March 2009 |
HTML |
CAT 2006-01 |
2005 Releases |
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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 |
Final Rule |
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 |
HTML |
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 |
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HTML |
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: 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 |
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HTML |
CAT 2008-02 |
Commercial Activity Tax: Voluntary Disclosure Agreements - Issued July 2008 |
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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 |
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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 |
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HTML |
CAT 2007-02 |
Commercial Activity Tax: Changes in Ownership |
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HTML |
CAT 2006-10 |
Commercial Activity Tax: Changes in Ownership |
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HTML |
CAT 2006-10 |
Commercial Activity Tax: Records Retention Requirements |
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HTML |
CAT 2006-09 |
Commercial Activity Tax: Records Retention Requirements |
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HTML |
CAT 2006-09 |
Commercial Activity Tax: Situsing Receipts from Periodic Payments for Mobile Property |
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HTML |
CAT 2006-08 |
Commercial Activity Tax: Situsing Receipts from Periodic Payments for Mobile Property |
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HTML |
CAT 2006-08 |
Commercial Activity Tax: Qualified Distribution Centers |
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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 |
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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 |
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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" |
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HTML |
CAT 2006-03 |
Applicable Excise Tax Rates for Purposes of the Commercial Activity Tax, Issued January 2006, Revised February 2007 |
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HTML |
CAT 2006-01 |
Applicable Excise Tax Rates for Purposes of the Commercial Activity Tax, Issued January 2006 |
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HTML |
CAT 2006-01 |
Commercial Activity Tax: Nonprofits |
Revised |
HTML |
CAT 2005-14 |
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 |
