Changes to Commercial Activity Tax (CAT) Due Dates

Kegler Brown Business Tax Alert

The Ohio Department of Taxation has issued Information Release CAT 2009-01, which identifies changes to the dates on which the Annual Commercial Activity Tax (CAT) and the various returns are due. Following the passage by the General Assembly of Am. Sub. H.B. 1, which will take effect on October 15, 2009, the Annual Minimum Tax is now due in May of each year rather than February. For 2010 and for each year thereafter, the minimum $150.00 annual minimum tax will be due no later than May 10th. All CAT taxpayers with annual gross receipts of more than $150,000 are subject to the $150.00 annual minimum tax.

The General Assembly also changed the quarterly due dates for CAT returns. Below is a chart showing the new due dates for each filing period:

Filing Period Filing Due Date
Jan. 1 – March 31 May 10th
April 1 – June 30
August 10th
July 1 – Sept. 1
November 10th
Oct. 1 – Dec. 31
February 10th

On September 17, 2009, the Ohio Supreme Court rejected a challenge to the CAT filed by grocers who claimed that the tax was an unconstitutional tax on food. By a 6-1 vote, the Ohio Supreme Court upheld the CAT.

Finally, the date for cancellation for CAT Accounts has changed from February 10th to May 10th. For additional information, contact Kenneth Cookson.