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.

Are businesses with less than $150,000 now required to pay CAT?

  • No, generally businesses with $150,000 or less in taxable gross receipts are not required to register for, file, or pay the commercial activity tax.