Commercial Activity (CAT) Tax
In 2005, as part of a comprehensive tax reform effort, Ohio enacted the commercial activity tax (CAT) as a replacement for the general personal property tax imposed on business property and the corporation franchise tax. The CAT is imposed upon all persons with taxable gross receipts for the privilege of doing business in Ohio. Persons grossing less than $150,000 in taxable receipts during a calendar year do not pay any tax. Persons grossing between $150,000 and $1 million in taxable receipts pay a flat $150 tax. The tax on gross receipts in excess of $1 million is imposed at a rate of...
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Types of Clients We Represent
- Companies with sales in the state of Ohio
- Corporations
- Manufacturers
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