Ohio Cat Form and Instructions
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People also ask
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What sales are exempt from Ohio CAT tax?
Step 1. Determine total “gross receipts.” Sale or transfer of . . .Subject to CAT? Personal residence NO Office building sold by investor NO Personal car (used for pleasure) NO Delivery truck not part of inventory NO22 more rows • May 2, 2023
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What are the new CAT tax rules in Ohio?
Effective Jan. 1, 2024, CAT taxpayers no longer incur annual minimum taxes, previously ranging between $150 and $2,600. The CAT rate remains unchanged at 0.26%. Annual filings are also eliminated after tax year 2023.
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How do I pay my CAT tax in Ohio?
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. In order to get started, all you need is a touch-tone telephone and your CAT information.
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How do I register for CAT tax in Ohio?
Taxpayers are encouraged to register electronically at business.ohio.gov. If paper registration is chosen, please complete this registration in black or blue ink – do not use pencil. Write each letter or number in a separate box using uppercase letters.
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Who is required to file Ohio CAT tax?
Who is Subject to the CA Who is Subject to the CAT? Businesses with Ohio-sitused gross receipts of $150,000 or more in a calendar year, whether the business is an individual/sole proprietorship, C corporation, S corporation, partnership, LLC, LLP, or other person or type of business entity.
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How is an Ohio CAT calculated?
The CAT is an annual privilege tax 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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How much is the Ohio CAT tax?
The CAT rate of 0.26% remains unchanged and continues to apply to those taxpayers with Ohio sourced taxable gross receipts over $3 million in 2024 and over $6 million in 2025 (and thereafter).
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What are the new rules for CAT tax in Ohio?
New – Important Changes to the Ohio Commercial Activity Tax For tax periods beginning on and after January 1, 2024, the CAT annual minimum tax is eliminated, and the exclusion amount is increased from $1 million to $3 million. For calendar year 2025 and thereafter, the exclusion amount is increased to $6 million.
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