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  • Qualifying Certificate And Ohio Delivery Percentage Certification - Tax Ohio

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CAT QDC Rev. 12/16 tax.ohio.gov Commercial Activity Tax Annual Application for Distribution Center Qualifying Certificate and Ohio Delivery Percentage Certification for the Qualifying Year Jan. 1,.

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A gross receipts tax, like Ohio's CAT, is based on gross revenue. Ohio's CAT is imposed at a rate of 2.6 mills (0.26 percent) on business gross receipts in excess of $1 million.

All CAT taxpayers must make an annual minimum tax payment (“AMT”) of $150. Any taxpayer with Receipts over $1 million must pay the AMT, as well as .

Tax rates Taxable Gross ReceiptsAnnual Minimum CAT Tax$1 million or less$150More than $1 million but less than or equal to $2 million$800More than $2 million but less than or equal to $4 million$2,100More than $4 million$2,600

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.

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.

“Gross receipts” are broadly defined in division (F) of section 5751.01 of the Revised Code as “the total amount realized by a person, without deduction for the cost of goods sold or other expenses incurred, that contributes to the production of gross income of the person, including the fair market value of any ...

Businesses that will have less than $150,000 in taxable gross receipts for the calendar year are not subject to the tax. However, you must cancel your registration by May 10 of that year to not be subject to the minimum tax.

Solely for purposes of tangible personal property tax and estate tax, the interest rate for calendar year 2023 is 2%. (Ohio Tax Commissioner Journal Entry No. 10/15/2022: Interest Rate Certification for Calendar Year 2023, 10/15/2022.)

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© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232
Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232