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
- Ohio Department of Taxation Annual Report
- Qualified Distribution Center Certificate Holders
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.
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. Other taxpayers file annually and pay the annual minimum tax. For general information on CAT filing due dates, click here.
- Gateway - The Gateway offers electronic registration and filing tools for the CAT.
- TeleFile - TeleFile is a quick and easy method to file and pay your CAT annual tax return. The phone number for our TeleFile system is 1.800.697.0440. In order to get started, all you need is a touch-tone telephone and your CAT information. One requirement for TeleFile is that you are registered for a CAT account. Payment can be made by electronic check.
- Please direct any questions to the Business Tax Division at 1.888.722.8829.
Other CAT resources
- Tax Forms
- Frequently Asked Questions
- Information Releases
- Dealer in Intangibles
- Tax Commissioner Opinions
- Ohio Administrative Code (Rules)
- Ohio Revised Code (Chapter 5751: Commercial Activity Tax)
- NAICS Codes (partial list) (PDF)
- CAT - Tax Alert Archives
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