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The purpose of this information release is to remind taxpayers that the deadline for registering as a taxpayer for Ohio’s new Commercial Activity Tax (“CAT”) is November 15, 2005. The Ohio Department of Taxation (ODT) understands that this is a new tax and that it is difficult for taxpayers to determine precisely the correct way to register. ODT will accommodate any corrections to the registration status of a taxpayer up until the due date of the first return, which is February 10, 2006 or until the return is filed, whichever is earlier. If, at that time, the taxpayer is still unsure of its registration status, it is recommended that it register as a combined taxpayer, as any election to consolidate is binding for eight calendar quarters. A taxpayer wishing to amend its registration status must make such request in writing to the address shown below or by faxing such request to 614-644-9641:
Ohio Department of Taxation
Commercial Activity Tax Division
P.O. Box 16158
Columbus, Ohio 43216-6158
NOTE: For the first semi-annual tax return period of July 1, 2005 to December 31, 2005 and for calendar 2006, persons who have registered for the CAT that subsequently determine they are no longer subject to the tax must cancel their registration before the due date of the initial return (February 10, 2006). Persons failing to cancel their registration by this date will be subject to the $75 minimum tax for the semi-annual period of 2005 and will be subject to the $150 minimum tax for calendar year 2006. For tax years 2007 and thereafter, such cancellation must be made by February 10 of that calendar year in order to avoid being subject to the minimum tax. To cancel a registration, please contact the CAT division using the above information.
