The CAT tax is a business privilege tax, measured on gross receipts from activities in Ohio.  The tax applies to sales of goods and services and rental of property.

If your combined annual gross receipts are less than $150,000.00:

• You are exempt from registration.
• Exempt from reporting this tax.

If your combined annual gross receipts are $150,000.00 to $1,000,000.00:

• You will be required to file annually.
• Your annual tax will be $150.00.
• Returns are due 40 days from the end of the calendar year (i.e., February 9th).

If your combined annual gross receipts exceed $1,000,000.00:

• You will be required to file quarterly.
• Your tax will be $150.00 on the first $1,000,000.00 plus 0.26 percent of the excess.
• Returns are due 40 days from the end of each calendar quarter (1st quarter - May 10th, 2nd quarter - August 9th, 3rd quarter - November 9th, 4th quarter - February 9th).

Taxpayers can register by mail or online at the Ohio Department of Taxation's CAT registration webpage.

Click here to search the Department of Taxation's website for registered CAT taxpayers.

Failure to register and report this tax may result in penalties.

Taxpayers who have registered for the CAT and then subsequently determine they are no longer subject to the tax must cancel their registration.  Those failing to cancel their registration may be subject to the minimum tax.  For tax years 2007 and thereafter, such cancellation must be made by February 9 of that calendar year in order to avoid being subject to the minimum tax.

Additional information can be found on the Ohio Department of Taxation's Commercial Activity Tax webpage.

If you have additional questions, please feel free to contact us.