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On June 30, 2005,
Gov. Bob Taft signed Am.Sub.HB 66, the state's biennial budget
bill that included the most comprehensive reform of Ohio taxes in more
than 50 years. Among the numerous changes to Ohioís tax structure
was the imposition of a new tax, called the commercial activity tax
or CAT, on corporations, sole proprietorships, partnerships and other
pass-through entities having $150,000 or more in Ohio taxable gross
receipts in a calendar year. The CAT became effective July 1, 2005.
The initial CAT return covers the period July 1, 2005 through December
31, 2005, with the return due February 10, 2006.
Taxpayers that have $150,000 or more in taxable gross receipts in Ohio
are required to register for the CAT. Companies doing business in Ohio
that are liable for the tax must register by November 15, 2005 and pay
a one-time fee. If a person first becomes subject to the CAT after November
15, 2005, the taxpayer is required to register within 30 days.
On-line registration is encouraged by the Ohio Department of Taxation
(ODT) and can be done by going to the Ohio Business Gateway at obg.ohio.gov
and click on the link 'ODT Business Tax Registrations Are Now Available'.
There is a $15 fee for electronic registrations.
Paper registrations may be done for a $20 fee. Forms are available at
the ODT website, tax.ohio.gov,
or by calling 1-800-282-1782. Consolidated and combined taxpayers pay
a maximum registration fee of $200.
For answers to your questions about the CAT, please call the Ohio Department
of Taxation at: 1-888-7-CATTAX (1-888-722-8829) or, e-mail your questions
by visiting tax.ohio.gov and
clicking on the 'Contact Us' link.
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