Final Tax Rules - Commercial Activity Tax
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)
Qualified Distribution Center.
Situsing of certain services for purposes of
the commercial activity tax. -
Records retention requirements.
Situsing receipts from periodic payments for
mobile property. Effective
Pre-income tax trusts, explained with
revocation procedures. Last revised
Explanation of the commercial activity tax
credits. Effective 05-29-08