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.

What are the tax rates for the CAT?

For calendar years 2006 and thereafter, the first $1 million in taxable gross receipts are taxed at $150. Receipts above $1 million are taxed at the following rates:

 

Tax Period

 

Base Tax Rate

Phase-in

Percentage

Effective Rate*

July 1, 2005 to December 31, 2005

0.06%  

N/A

0.0600%

January 1, 2006 to March 31, 2006

0.26%

23%

0.0598%

April 1, 2006 to March 31, 2007  

0.26%

40%

0.1040%

April 1, 2007 to March 31, 2008  

0.26%

60%

0.1560%

April 1, 2008 to March 31, 2009  

0.26%

80%

0.2080%

After March 31, 2009  

0.26%

100%

0.2600%