Legal Resources - Tax Rules

Tax Rules: Final: 5703-29

Final Tax Rules - Commercial Activity Tax (CAT)

This web page is continuously updated by the Ohio Department of Taxation to provide a list of all rules under Ohio Administrative Code 5703. The posting of rules on this site is for informational purposes and is believed to be accurate.  By posting rules on this site, neither the state of Ohio nor the Ohio Department of Taxation assumes any liability for any errors or omissions, or in any other respect. If you feel there is an error or have a question regarding a rule, please contact this Department's Office of Chief Counsel at (614) 466-6750.

Commercial Activity Tax (CAT)

Rule No.


5703-29-02 Application of “common owners” and joint ventures. Effective 3-21-2006
5703-29-03 Sampling.  Effective 12-30-05
5703-29-04 Excluded Person -- Consolidated Elected and Combined Taxpayer Groups.  Effective 12-30-05
5703-29-05 Commercial Activity Tax taxpayers must file and pay electronically.  Last revised 12-02-13
5703-29-06 Transfers of Property Into the State. Effective 12-27-05
5703-29-07 Qualified foreign trade zone area.  Effective 7-13-05
5703-29-08 Request for member of a combined taxpayer group to file separately. Effective 12-30-05
5703-29-09 Option for quarterly taxpayers to make estimated payments.  Effective 3-13-2006
5703-29-10 Nonprofit organizations and contributions.  Effective 6-15-2006
5703-29-11 Commercial activity tax credit for unused franchise tax net operating losses.  Effective 6-15-2006
5703-29-12 Temporary motor fuel exemptions from the commercial activity tax.  Effective 03-05-06
5703-29-13 Commercial activity tax definition of "agent".  Last revised 4-24-08
5703-29-14 Commercial activity tax definition of "cash discounts".  Effective 08-11-06
5703-29-15 Highway transportation services - bright-line presence and situsing.  Effective 08-11-06

Qualified Distribution Center. Effective 09-01-06


Situsing of certain services for purposes of the commercial activity tax. - Effective 12-21-06


Records retention requirements. Effective 12-28-06

5703-29-19 Changes in ownership.  Effective 12-28-06

Situsing receipts from periodic payments for mobile property.  Effective 12-28-06


Pre-income tax trusts, explained with revocation procedures.   Last revised 1-14-08


Explanation of the commercial activity tax credits.  Effective 05-29-08