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Information Releases - Commercial Activity Tax - CAT

Current CAT Information Releases

2014 Releases

Title Format Last Revision
Date
Release #
Release Date
Options for Annual Taxpayers for Electronic Filing and Payment PDF Oct 2019 CAT 2014-01
Feb 2014

2013 Releases

Title Format Last Revision
Date
Release #
Release Date
Annual Minimum Tax Tiered Structure HTML   CAT 2013-05
Oct 2013
CAT Exclusion and Overview of Petroleum Activity Tax PDF June 2019 CAT 2013-04/
PAT 2013-01
Oct 2013
All Commercial Activity Tax Taxpayers Must File and Pay Electronically PDF Apr 2021 CAT 2013-03
July 2013
Taxable Gross Receipts from the Sale of Motor Fuel Used on
Public Highways
HTML Dec 2014 CAT 2013-02
Feb 2013
Change to the Million Dollar Exclusion HTML   CAT 2013-01
Feb 2013

2009 Releases

Title Format Last Revision
Date
Release #
Release Date

Change in Due Dates for the Annual Minimum Tax, Annual Returns, Quarterly Returns and Deadline for Cancellations of Accounts

PDF June 2014 CAT 2009-01
Sep 2009

2008 Releases

Title Format Last Revision
Date
Release #
Release Date
Business as usual after Ohio Supreme Court decision in Ohio Grocers Association v. Levin HTML Oct 2009 CAT 2008-02
Sep 2008
Voluntary Disclosure Agreements HTML May 2012 CAT 2008-01
July 2008

2007 Releases

Title Format Last Revision
Date
Release #
Release Date
Commercial Activity Tax Credits, Explained HTML June 2008 CAT 2007-03
Dec 2007
Pre-Income Tax Trusts, Explained with Revocation Procedures PDF May 2020 CAT 2007-02
Feb 2007
Rule Estimation and Statutory Estimation Procedures, Compared HTML May 2011 CAT 2007-01
Jan 2007

2006 Releases

Title Format Last Revision
Date
Release #
Release Date
Changes in Ownership PDF Feb 2021 CAT 2006-10
Oct 2006
Records Retention Requirements HTML Jan 2007 CAT 2006-09
Sep 2006
Situsing Receipts from Periodic Payments for Mobile Property HTML Jan 2007 CAT 2006-08
Oct 2006
Qualified Distribution Centers PDF Apr 2021 CAT 2006-07
June 2006
Commercial Activity Tax Credit for Unused Franchise Tax
Net Operating Losses
HTML   CAT 2006-06
Apr 2006
Highway Transportation Services: Bright-Line Presence and Situsing HTML Aug 2006 CAT 2006-05
Apr 2006
Commercial Activity Tax Cash Discounts, Defined PDF June 2019 CAT 2006-04
Apr 2006
Commercial Activity Tax Definition of "Agent" HTML Apr 2008 CAT 2006-03
Apr 2006
Suggested Document for the Exclusion for Automobile
Dealers to Meet a Customer’s Preference
HTML   CAT 2006-02
Mar 2006
Applicable Excise Tax Rates for Purposes of the Commercial
Activity Tax
PDF Sep 2019 CAT 2006-01
Jan 2006

2005 Releases

Title Format Last Revision
Date
Release #
Release Date
Temporary Motor Fuel Exemptions From the Commercial
Activity Tax
HTML July 2007 CAT 2005-18
Nov 2005
"Taxable Gross Receipt" Defined PDF Apr 2006 CAT 2005-17
Jan 2006
Examples of "Common Owners" and Joint Ventures PDF Mar 2014 CAT 2005-16
Nov 2005
Taxpayers Allowed to Change Registration Status until Due
Date of First Return
HTML   CAT 2005-15
Nov 2005
Nonprofit Organizations HTML May 2010 CAT 2005-14
Dec 2005
Estimated Payments for Calendar Quarter Taxpayers PDF May 2020 CAT 2005-13
Oct 2005
Request for Member of a Combined Taxpayer Group to
File Separately
HTML   CAT 2005-12
Dec 2005
Qualified Foreign Trade Zone Area (Additional Information) HTML   CAT 2005-11
Dec 2005
Qualified Foreign Trade Zone Area HTML Apr 2006 CAT 2005-10
Dec 2005
Sampling HTML   CAT 2005-09
Dec 2005
I.R.C. Section 1221 and 1231 Assets Excluded from "Gross
Receipts"
PDF May 2011 CAT 2005-08
Sep 2005
Transfers of Property Into the State HTML   CAT 2005-07
Dec 2005
Situsing Rules for Certain Services PDF Dec 2006 CAT 2005-06
Sep 2005
Application of "Common Owners" and Joint Ventures PDF Feb 2021 CAT 2005-05
Sept 2005
Excluded Person - Consolidated Elected and Combined
Taxpayer Groups
HTML Feb 2015 CAT 2005-03
Dec 2005
Nexus Standards PDF Nov 2019 CAT 2005-02
Sep 2005
Definition of "Foreign Corporation" in Chapter 5751 HTML Repealed, April 2006 CAT 2005-01
Dec 2005

Archived CAT Information Releases

Title Format Last Revision
Date
Release #
Release Date
Options for Annual Taxpayers for Electronic Filing and Payment HTML   CAT 2014-01
Feb 2014
CAT Exclusion and Overview of Petroleum Activity Tax PDF July 2015 CAT 2013-04/
PAT 2013-01
Oct 2013
CAT Exclusion and Overview of Petroleum Activity Tax PDF June 2015 CAT 2013-04/
PAT 2013-01
Oct 2013
New CAT Exclusion and Replacement Tax PDF Feb 2014 CAT 2013-04/
PAT 2013-01
Oct 2013
New CAT Exclusion and Replacement Tax PDF   CAT 2013-04/
PAT 2013-01
Oct 2013
All Commercial Activity Tax Taxpayers Must File and Pay Electronically HTML Dec 2013 CAT 2013-03
July 2013
All Commercial Activity Tax Taxpayers Must File and Pay Electronically HTML Aug 2013 CAT 2013-03
July 2013
All Commercial Activity Tax Taxpayers Must File and Pay Electronically HTML July 2013 CAT 2013-03
July 2013
All Commercial Activity TaxTaxpayers Must File and Pay Electronically HTML   CAT 2013-03
July 2013
Taxable Gross Receipts from the Sale of Motor Fuel Used on Public Highways PDF May 2013 CAT 2013-02
Feb 2013
Taxable Gross Receipts from the Sale of Motor Fuel Used on Public Highways PDF   CAT 2013-02
Feb 2013
Change in Due Dates for theAnnual Minimum Tax, Annual Returns, Quarterly Returnsand Deadline for Cancellations of Accounts HTML   CAT 2009-01
Sep 2009
Business as usual after theCourt of Appeals decision in Ohio Grocers Association v. Wilkins, Franklin App. No. 07AP-813, 2008-Ohio-4420 HTML Feb 2009 CAT 2008-02
Sep 2008
Business as usual after the Court of Appeals decision in Ohio Grocers Association v. Wilkins, Franklin App. No. 07AP-813, 2008-Ohio-4420 HTML   CAT 2008-02
Sep 2008
Voluntary Disclosure Agreements HTML Sep 2010 CAT 2008-01
July 2008
Voluntary Disclosure Agreements HTML May 2009 CAT 2008-01
July 2008
Voluntary Disclosure Agreements HTML   CAT 2008-01
July 2008
Commercial Activity Tax Credits, Explained HTML Mar 2008 CAT 2007-03
Dec 2007
Commercial Activity Tax Credits, Explained HTML   CAT 2007-03
Dec 2007
Pre-Income Tax Trusts, Explained with Revocation Procedures HTML Jan 2008 CAT 2007-02
Feb 2007
Pre-Income Tax Trusts, Explained with Revocation Procedures HTML May 2007 CAT 2007-02
Feb 2007
Pre-Income Tax Trusts, Explained with Revocation Procedures HTML Mar 2007 CAT 2007-02
Feb 2007
Pre-Income Tax Trusts, Explained with Revocation Procedures HTML   CAT 2007-02
Feb 2007
Rule Estimation and Statutory Estimation Procedures, Compared HTML   CAT 2007-01
Jan 2007
Changes in Ownership HTML Jan 2007 CAT 2006-10
Oct 2006
Changes in Ownership HTML Oct 2006 CAT 2006-10
Oct 2006
Changes in Ownership HTML   CAT 2006-10
Oct 2006
Records Retention Requirements HTML Oct 2006 CAT 2006-09
Sep 2006
Records Retention Requirements HTML   CAT 2006-09
Sep 2006
Situsing Receipts from Periodic Payments for Mobile Property HTML Oct 2006 CAT 2006-08
Oct 2006
Situsing Receipts from Periodic Payments for Mobile Property HTML   CAT 2006-08
Oct 2006
Qualified Distribution Centers PDF June 2019 CAT 2006-07
June 2006
Qualified Distribution Centers

PDF

Nov 2014 CAT 2006-07
June 2006
Qualified Distribution Centers PDF July 2014 CAT 2006-07
June 2006
Qualified Distribution Centers HTML June 2014 CAT 2006-07
June 2006
Qualified Distribution Centers HTML Sep 2006 CAT 2006-07
June 2006
Qualified Distribution Centers HTML   CAT 2006-07
June 2006
Highway Transportation Services: Bright-Line Presence and
Situsing
HTML May 2006 CAT 2006-05
Apr 2006
Highway Transportation Services: Bright-Line Presence and
Situsing
HTML   CAT 2006-05
Apr 2006
Commercial Activity Tax Cash Discounts, Defined HTML Aug 2006 CAT 2006-04
Apr 2006
Commercial Activity Tax Cash Discounts, Defined HTML June 2006 CAT 2006-04
Apr 2006
Commercial Activity Tax Cash Discounts, Defined HTML May 2006 CAT 2006-04
Apr 2006
Commercial Activity Tax Cash Discounts, Defined HTML   CAT 2006-04
Apr 2006
Commercial Activity Tax Definition of "Agent" HTML Nov 2007 CAT 2006-03
Apr 2006
Commercial Activity Tax Definition of "Agent" HTML Oct 2006 CAT 2006-03
Apr 2006
Commercial Activity Tax Definition of "Agent" HTML   CAT 2006-03
Apr 2006
Applicable Excise Tax Rates for Purposes of the Commercial
Activity Tax
HTML Sep 2016 CAT 2006-01
Jan 2006
Applicable Excise Tax Rates for Purposes of the Commercial
Activity Tax
HTML Dec 2014 CAT 2006-01
Jan 2006
Applicable Excise Tax Rates for Purposes of the Commercial
Activity Tax
HTML Mar 2009 CAT 2006-01
Jan 2006
Applicable Excise Tax Rates for Purposes of the Commercial
Activity Tax
HTML Feb 2007 CAT 2006-01
Jan 2006
Applicable Excise Tax Rates for Purposes of the Commercial
Activity Tax
HTML   CAT 2006-01
Jan 2006
Examples of "Common Owners" and Joint Ventures PDF Jan 2006 CAT 2005-16
Nov 2005
Nonprofit Organizations HTML June 2006 CAT 2005-14
Dec 2005
Nonprofit Organizations HTML   CAT 2005-14
Dec 2005
Estimated Payments for Calendar Quarter Taxpayers HTML Mar 2006 CAT 2005-13
Oct 2005
IRC Section 1221 and 1231 Assets Excluded from "Gross Receipts" HTML Aug 2008 CAT 2005-08
Sep 2005
IRC Section 1221 and 1231 Assets Excluded from Gross Receipts HTML May 2006 CAT 2005-08
Sep 2005
IRC Section 1221 and 1231 Assets Excluded from Gross Receipts HTML Feb 2006 CAT 2005-08
Sep 2005
Situsing Rules for Certain Services PDF Oct 2006 CAT 2005-06
Sep 2005
Situsing Rules for Certain Services PDF Apr 2006 CAT 2005-06
Sep 2005
Application of "Common Owners" and Joint Ventures HTML Mar 2006 CAT 2005-05
Sep 2005
Quarterly Taxpayers Must File and Pay Electronically HTML   CAT 2005-04
Dec 2005
Nexus Standards PDF May 2011 CAT 2005-02
Sep 2005
Nexus Standards HTML   CAT 2005-02
Sep 2005

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