Ohio Department of Taxation Commercial Activity Tax

Commercial Activity Tax (CAT): Table of Contents

The commercial activity tax (CAT) is an annual tax imposed on the privilege of doing business in Ohio, measured by gross receipts from business activities in Ohio. Businesses with Ohio taxable gross receipts of $150,000 or more per calendar year must register for the CAT, file all the applicable returns, and make all corresponding payments. A variety of resources on the CAT may be found below.

About the CAT

• General Information
• CAT Chapter (from Ohio Department of Taxation Annual Report)  ^(PDF)
• Chart: CAT Rates 2005 - 2010 ^(PDF)
• Qualified Distribution Center Certificate Holders

Registration

Taxpayers who are not registered for the CAT must register first before filing any return. If a person is unsure of how to register, it is advisable to register as a combined taxpayer group, as any election to consolidate is binding for eight calendar quarters. Requests to change registration status should be made by submitting the form CAT ES.

• Register through the Ohio Business Gateway (OBG)
• Search a database of taxpayers already registered for the CAT

Filing resources

Taxpayers with taxable gross receipts in excess of $1 million are required to file and pay on a quarterly basis and to make the annual minimum tax payment of $150 per year. Other taxpayers file annually and pay the annual minimum tax.

The 2011 Commercial Activity Tax Annual Return and 2012 Minimum Tax Payment Return is due on May 10, 2012 for annual taxpayers. Paper returns will be mailed to annual taxpayers during the second and third weeks of March 2012.

Taxpayers filing a 2011 CAT statutory annual reconciliation return must file through the Ohio Business Gateway (see link below). The department is no longer providing a spreadsheet for this purpose. Additionally, taxpayers may not use spreadsheets from previous years to file for 2011. Please direct any questions to the CAT Division at 1.888.722.8829.

• Ohio Business Gateway (OBG) - The Ohio Business Gateway offers electronic registration and filing tools for the CAT, sales tax, employer withholding, unemployment compensation, workers' compensation, and municipal income taxes for nearly 500 cities and villages.
• NOTE: The CAT eForms application is retired and is no longer available. Instead, please visit the Ohio Business Gateway at business.ohio.gov or click here to file the annual return via paper.
• Filing Due Dates - Returns for the third quarter of 2011 are due Nov. 10, 2011 and returns for the fourth quarter of 2011 are due Feb. 10, 2012. The 2012 quarterly returns will be due on May 10, 2012 (first quarter), Aug. 10, 2012 (second quarter), Nov. 13, 2012 (third quarter) and Feb. 11, 2013 (fourth quarter). The $150 annual minimum tax is due on May 10, 2012, with the first quarter return for quarterly taxpayers. For annual taxpayers, the $150 annual minimum tax is due on May 10, 2012 with the 2011 Commercial Activity Tax Annual Return and 2012 Minimum Tax Payment Return. For general information on CAT filing due dates, click here.

Other CAT resources

• Tax Forms
• Frequently Asked Questions
• Information Releases
• Tax Commissioner Opinions
• Ohio Administrative Code (Rules) - Proposed Rules and Final Rules
• Ohio Revised Code (Chapter 5751: Commercial Activity Tax)
• NAICS Codes (partial list) ^(PDF)
  • NAICS Web site
• Contact Us