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Oregon Department of Revenue : Corporate Activity Tax (CAT ...
The CAT is imposed on businesses for the privilege of doing business in Oregon. It is measured on a business's commercial activity, which is the total amount a business realizes from transactions and activity in Oregon.
How to Calculate and File the Oregon Corporate Activity Tax
Navigate the Oregon CAT rules. We detail registration thresholds, complex tax base calculation, unitary group rules, and market sourcing requirements.
Oregon enacts Corporate Activity Tax (CAT), imposed on ... - Deloitte
The Oregon CAT is a new business tax in addition to Oregon’s corporate income tax and, while applying certain similar concepts such as market-sourcing for sales of services and unitary groups, the Oregon CAT is a separate, independent, and a new tax for Oregon taxpayers to consider.
Corporate Activity Tax
Corporate Activity Tax (ORS 371A) : Overview The Oregon Corporate Activity Tax applies to all business types (Corporations, Partnerships, Proprietors, etc.) with a substantial nexus in Oregon.
Oregon Corporate Activity Tax - mossadams.com
Passed in 2019, Oregon’s Corporate Activity Tax (CAT) is a unique, first-of-its-kind tax on businesses with customers in the state or that have Oregon-based vendors, suppliers, or service providers.
2024, Form OR-CAT Instructions, Oregon Corporate Activity Tax, 150-106 ...
Tax-payers will file tax returns on the Form OR-CAT, Oregon Corporate Activity Tax Return. Fiscal filers must use the Form OR-CAT from the year that matches their period begin date.
ORS Chapter 317A – Corporate Activity Tax - OregonLaws
Oregon Revised Statutes Volume 8, Revenue and Taxation; Title 29, Revenue and Taxation; Chapter 317A, Corporate Activity Tax. Refreshed: 2025-05-10.
The Oregon Corporate Activity Tax (CAT) Explained: A Guide for Growing ...
Don't let the Oregon Corporate Activity Tax (CAT) catch you by surprise. Here is everything Portland small business owners need to know about navigating the CAT, including thresholds, deductions, and registration deadlines.
Corporate Activities Tax - Oregon Restaurant & Lodging Association
Oregon’s Corporate Activity Tax (CAT) is a gross receipts tax applied to businesses with more than $1 million in Oregon commercial activity, calculated as $250 plus 0.57% of taxable revenue above that threshold.
Understanding the Oregon corporate activity tax | Wipfli
The Oregon CAT, which is imposed in addition to the state’s historical corporate net income tax and gross receipts-based minimum tax, is a form of gross receipts tax that combines elements of Ohio’s Commercial Activity Tax and Texas’ Revised Franchise (Gross Margin) Tax.
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