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Certain receipts are exempt from the CAT, including sales and use taxes collected by a vendor, interest, dividends, capital gains, wages reported on a W-2, and gifts. Generally, gross receipts from the sale of tangible personal property are taxable only if the property is delivered to a location in the state.

The tax does have limited exclusions for certain types of businesses, such as financial institutions, insurance companies and some public utilities if those businesses pay specific other Ohio taxes.

The CAT is paid by any person with taxable gross receipts of $150,000 or more in a calendar year. The term “person” includes sole proprietors, partnerships and corporations.

Businesses with Ohio taxable gross receipts of more than $150,000 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.

Sales by churches and nonprofit charitable organizations (excluding sales of motor vehicles, titled watercraft, titled outboard motors, off-highway motorcycles, all-purpose vehicles and personal watercraft) not exceeding six days in any calendar year. Sales to churches.

Ohio Commercial Activity Tax (CAT) is NOT an income tax or sales tax. It is a gross receipts tax imposed on the privilege of doing business in Ohio. CAT has its own unique nexus standards for determining who is subject to the tax.

The CAT applies to all entities regardless of form, (e.g., sole proprietorships, partnerships, LLCs, and all types of corporations). A person with taxable gross receipts of more than $150,000 per calendar year is subject to this tax, which requires such person to register with this department as a taxpayer.

Registration - Taxpayers having over $150,000 in taxable gross receipts sitused to Ohio for the calendar year are required to file returns for the CAT. In order to file returns, a taxpayer must first register for CAT with the Department of Taxation.

Certain receipts are exempt from the CAT, including sales and use taxes collected by a vendor, interest, dividends, capital gains, wages reported on a W-2, and gifts. Generally, gross receipts from the sale of tangible personal property are taxable only if the property is delivered to a location in the state.

Businesses with Ohio taxable gross receipts of more than $150,000 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.

Only Ohio-sitused gross receipts are subject to the CAT. Examples: (i) sales, (ii) performance of services, and (iii) rental and lease income.

Certain receipts are exempt from the CAT, including sales and use taxes collected by a vendor, interest, dividends, capital gains, wages reported on a W-2, and gifts. Generally, gross receipts from the sale of tangible personal property are taxable only if the property is delivered to a location in the state.

The tax does have limited exclusions for certain types of businesses, such as financial institutions, insurance companies and some public utilities if those businesses pay specific other Ohio taxes.

The CAT is paid by any person with taxable gross receipts of $150,000 or more in a calendar year. The term “person” includes sole proprietors, partnerships and corporations.

Businesses with Ohio taxable gross receipts of more than $150,000 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.

Sales by churches and nonprofit charitable organizations (excluding sales of motor vehicles, titled watercraft, titled outboard motors, off-highway motorcycles, all-purpose vehicles and personal watercraft) not exceeding six days in any calendar year. Sales to churches.

Ohio Commercial Activity Tax (CAT) is NOT an income tax or sales tax. It is a gross receipts tax imposed on the privilege of doing business in Ohio. CAT has its own unique nexus standards for determining who is subject to the tax.

The CAT applies to all entities regardless of form, (e.g., sole proprietorships, partnerships, LLCs, and all types of corporations). A person with taxable gross receipts of more than $150,000 per calendar year is subject to this tax, which requires such person to register with this department as a taxpayer.

Registration - Taxpayers having over $150,000 in taxable gross receipts sitused to Ohio for the calendar year are required to file returns for the CAT. In order to file returns, a taxpayer must first register for CAT with the Department of Taxation.

Certain receipts are exempt from the CAT, including sales and use taxes collected by a vendor, interest, dividends, capital gains, wages reported on a W-2, and gifts. Generally, gross receipts from the sale of tangible personal property are taxable only if the property is delivered to a location in the state.

Businesses with Ohio taxable gross receipts of more than $150,000 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.

Only Ohio-sitused gross receipts are subject to the CAT. Examples: (i) sales, (ii) performance of services, and (iii) rental and lease income.