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Form ORCATV Oregon Department of RevenuePage 1 of 1, 150106172 (Rev. 082719, ver. 02)Oregon Corporate Activity Tax Payment Voucher and Instructions Online payments You may make payments directly online.

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Related content

Form OR-CAT-V, Oregon Corporate Activity Tax...
Aug 7, 2020 — Complete Form OR-CAT-V and mail with your payment to: Oregon Department of...
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Form OR-CAT-V, Oregon Corporate Activity Tax Payment Voucher Instructions, 150-106-172-1...
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Form 945 - Internal Revenue Service
Form 945. Department of the Treasury. Internal Revenue Service. Annual Return of Withheld...
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Returns are due by the 15th day of the fourth month following the end of the tax year. Short year returns for 2021 are due by April 15, 2022.

Who is subject to the CAT? ​Any person, business, or unitary group of businesses doing business in Oregon may have obligations under the CAT. This includes such business entities as C and S corporations, partnerships, sole proprietorships, and other entities.

Who is subject to the CAT? Any business or unitary group of businesses doing business in Oregon may have responsibilities under the CAT (including reporting to and paying to Oregon Revenue). This includes all business entity types, such as C and S corporations, partnerships, sole proprietorships, and other entities.

• Returns are due by the 15th day of the fourth month following the end of the tax year. Short year returns for 2021 are due by April 15, 2022. When the 15th day falls on a Saturday, Sunday, or Oregon legal holiday, the due date is the next business day.

The Corporate Activity Tax (CAT) is a tax imposed on companies for the privilege of doing business in Oregon. It is a tax on commercial activity – the sale of goods and services – in Oregon. Exports (goods and services sent out of Oregon) are not subject to the tax.

How is the tax calculated? The tax is $250 + 0.57% of taxable commercial activity in Oregon above $1 million.

The Oregon CAT allows for a routine deduction of some costs of doing business, resulting in a downward adjustment of the tax base. Therefore, the Oregon CAT is not based solely on gross receipts of business activity, and it does not qualify as a gross receipts tax eligible for the MATC (RCW 82.04.

• Amount of qualifying payments to subcontractors for labor. Subtract 35 percent of the greater of your labor costs or cost inputs from your Oregon commercial activity. This is your taxable Oregon commercial activity.

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© Copyright 1997-2025
airSlate Legal Forms, Inc.
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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
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