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Roup hereby elects to le a consolidated return. Any consolidated election will remain in effect for eight calendar quarters and is automatically renewed unless cancelled by the registrant prior to the expiration of the eight calendar quarters. Existing consolidated elected taxpayer groups wishing to cancel a previous election to consolidate should complete section 2 of this form. Please reference R.C. 5751.011 and 5751.012, as well as information releases CAT 2005-05 and.

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The commercial activity tax (CAT) is the only general business tax in Ohio. It is levied at a low rate tax of 0.26 percent on the gross receipts of most companies doing business 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.

The CAT is a tax imposed on companies that do business in Ohio and is calculated using the taxable gross receipts received in the ordinary course of business. ... The tax rate for gross receipts equaling $1 million or less is taxed at $150.

The CAT is a business privilege tax measured by gross receipts, defined as the total amount realized, without deduction for the cost of goods sold or other expenses incurred, from activities that contribute to the production of gross income. Examples are sales, performance of services, and rentals or leases.

TeleFile - TeleFile is a quick and easy method to file and pay your CAT annual tax return. The phone number for our TeleFile system is 1.800. 697.0440. ... Please direct any questions to the Business Tax Division at 1.888. 722.8829.

20 What is the Commercial Activity Tax ("CAT")? The CAT is an annual tax imposed on the privilege of doing business in Ohio, measured by taxable gross receipts from most business activities. Most receipts generated in the ordinary course of business are subject to the CAT.

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© Copyright 1997-2025
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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
Content Takedown Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
Industries
Forms in Spanish
Localized Forms
State-specific Forms
Forms Kit
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