FAQs - Commercial Activity Tax (CAT)

What is the Commercial Activity Tax ("CAT")?

The CAT is an annual tax imposed on the privilege of doing business in Ohio, measured by taxable gross receipts from most business activities. Most receipts generated in the ordinary course of business are subject to the CAT. The CAT only applies to those gross receipts that are sitused (sourced) to Ohio (i.e., taxable gross receipts – see FAQs #23 through #25).