Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in.  A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

Who is not subject to the CAT?

Excluded from the CAT are:

  • Non-profit organizations,
  • Most governmental entities,
  • Some public utilities (telegraph company, natural gas company, pipe-line company, water-works company, heating company, combined company [excludes electric]),
  • Dealers in intangibles that pay the Ohio dealers in intangibles tax,
  • Financial institutions that pay the corporation franchise tax,
  • Insurance companies that pay the insurance premiums tax,
  • Certain affiliates of financial institutions, and
  • Businesses with less than $150,000 of taxable gross receipts (unless they are part of a “consolidated elected taxpayer” or “combined taxpayer”).

 Beginning in 2014, excluded from the CAT are:

  • Non-profit organizations,
  • Most governmental entities,
  • Some public utilities (telegraph company, natural gas company, pipe-line company, water-works company, heating company, combined company [excludes electric]),
  • Financial institutions that pay the financial institution tax,
  • Insurance companies that pay the insurance premiums tax,
  • Certain affiliates of financial institutions, and
  • Businesses with less than $150,000 of taxable gross receipts (unless they are part of a "consolidated elected taxpayer" or "combined taxpayer").

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