News & Analysis as of

State Taxes Commercial Activity Tax

Buckingham, Doolittle & Burroughs, LLC

Ohio CAT Tax Changes for 2024 and 2025.

Preparing for significant changes to Ohio commercial activity tax for 2024 – Majority of taxpayers will no longer be subject to CAT following increases in annual exclusions. Ohio’s Budget Bill (H.B. 33) significantly...more

Buckingham, Doolittle & Burroughs, LLC

Ohio BTA Denies CAT Agent Exclusion in Aramark v. Harris

Ohio Commercial Activity Tax has an exclusion from gross receipts for property or money received or acquired as an agent in excess of the agent’s commission fee or other reimbursement. R.C. 5751.02(F)(2)(l). Aramark Corp.,...more

Kohrman Jackson & Krantz LLP

Commercial Activity Tax Changes Brings Additional Opportunities for Business Growth in Ohio

Under a bill signed by Governor DeWine this year, companies subject to Ohio’s Commercial Activity Tax (CAT) will receive a significant tax break beginning in 2024. In 2025, this tax law change could result in savings of over...more

Blank Rome LLP

Ohio Supreme Court Rules that Ohio is Not Entitled to Tax NASCAR’s Broadcast Fees and License Fees

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Ohio’s ability to tax receipts under the Ohio commercial activity tax (“CAT”) in the case of nationwide contracts that license the right to use intellectual property has now been significantly limited. The Ohio Supreme Court...more

Buckingham, Doolittle & Burroughs, LLC

Ohio Commercial Activity Tax: NASCAR laps the field as Ohio Supreme Court rules broadcast and media revenue is not subject to Ohio...

The Ohio Supreme Court has ruled that NASCAR’s broadcast, media, licensing, and sponsorship revenue is not subject to Ohio’s Commercial Activity Tax (“CAT”). Ohio’s CAT statute situses gross receipts from intellectual...more

Bricker Graydon LLP

NASCAR and Ohio’s CAT...where the rubber meets the road

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On November 22, 2022, the Supreme Court of Ohio, in a unanimous decision, ruled that the privately owned National Association for Stock Car Auto Racing, LLC (NASCAR)’s broadcasting revenue, online marketing, and sponsorship...more

Pillsbury - SeeSalt Blog

Second Place Is Just the First Place Loser: Ohio Supreme Court Rejects State’s Sourcing of NASCAR Intangible Receipts to Ohio

In a much-anticipated decision concerning the situsing of receipts from intangibles for Ohio commercial activity tax (CAT) purposes, the Ohio Supreme Court rejected the Ohio Department of Taxation’s attempt to situs NASCAR...more

BakerHostetler

Ohio Supreme Court Waves Red Flag on Commercial Activity Tax Assessment

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Key Takeaways ..The Ohio Supreme Court decision in NASCAR Holdings, Inc. v. McClain is an Ohio commercial activity tax case that provides another recent example of state courts wrestling with how to apply statutory...more

Schwabe, Williamson & Wyatt PC

Enactment of SB 164 and Changes to Oregon's Corporate Activity Tax

Although Oregon’s 2021 legislative session turned out to be relatively quiet from a tax perspective, we did experience some changes to Oregon’s Corporate Activity Tax (“CAT”). Those changes were primarily in the form of SB...more

Dickinson Wright

Tax Changes Under the Ohio Fiscal Year 2022-23 Budget Bill

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Ohio Governor Mike DeWine recently signed the fiscal year 2022-23 budget bill, which contains several tax provisions and changes that will affect businesses and their owners.  The bill’s general effective date is the 91st day...more

Blank Rome LLP

Ohio Appeals Board Upholds Audience-Based Sourcing for NASCAR Broadcast Revenue

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The application of market state sourcing to income from intellectual property continues to be a vexing problem in many states. The Ohio commercial activity tax (“CAT”) sourcing statute is no exception, as evidenced by a...more

Foster Garvey PC

Does the Oregon CAT Have Nine Lives? – Time Will Tell Whether Senate Bill 787 Repeals the Oregon Corporate Activity Tax

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Oregon State Senator Fred Girod, a Republican from Stayton, Oregon (District 9), is sponsoring Senate Bill 787 ("SB 787"). If passed, SB 787 would repeal the Oregon Corporate Activity Tax (the "CAT"). So far, the bill does...more

Buckingham, Doolittle & Burroughs, LLC

Ohio Commercial Activity Tax: Proposed Rule Allows Retroactive Consolidated Filing Election

In our previous post, we explained the Ohio Department of Taxation proposed a regulation change to limit a taxpayer’s ability to make a retroactive consolidated filing election for Ohio Commercial Activity Tax purposes (CAT)....more

Schwabe, Williamson & Wyatt PC

Oregon CAT: Administrative Rules Hearing Set for November 24, 2020

The Oregon Department of Revenue (“DOR”) will be holding an administrative rules hearing on November 24, 2020, from 9:00 a.m. to 11:00 a.m. This hearing will cover over two dozen administrative rules, including two Oregon...more

Schwabe, Williamson & Wyatt PC

Oregon CAT: Oregon Department of Revenue Releases Anticipated Draft Rules

On October 26, 2020, the Oregon Department of Revenue (“DOR”) released two anticipated Oregon Corporate Activity Tax (“CAT”) draft rules: OAR 150-317-1310 (Estimated Tax Payments: Delinquent or Underestimated Payment or Both,...more

Schwabe, Williamson & Wyatt PC

Oregon CAT: DOR to Hold Public Hearings in October 2020 and November 2020 on Draft Rules

On September 25, 2020, we attended a virtual meeting with the Oregon Department of Revenue (“DOR”). During that meeting, the DOR stated that it plans to hold two public hearings on 10 CAT rules before the end of the year. ...more

Schwabe, Williamson & Wyatt PC

Oregon CAT: The DOR Issues Draft Rules Regarding the Sourcing of Motor Carrier Transportation Services and Farming Operations

On September 23, 2020, the Oregon Department of Revenue (“DOR”) issued two new draft rules regarding the Oregon Corporate Activity Tax (“CAT”). Sourcing of Motor Carrier Transportation Services (OAR 150-317-1070) - This...more

Schwabe, Williamson & Wyatt PC

Oregon Department of Revenue Finalizes Second Set of Permanent Oregon Corporate Activity Tax Rules, and Other Tax Updates

Newly Issued Permanent Rules On July 23, 2020, the Oregon Department of Revenue (“DOR”) issued the second set of permanent rules related to the Oregon Corporative Activity Tax (“CAT”). The DOR issued four permanent rules, all...more

Foster Garvey PC

Curiosity Killed the Cat – Unfortunately the Oregon Legislature’s Curiosity Has Not Gone That Far With Respect to Our CAT: The...

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During the special session, the Oregon legislature passed House Bill 4202 (“HB 4202”), which Governor Kate Brown signed into law on June 30, 2020. The legislation, which makes several technical and policy changes to the...more

Foster Garvey PC

The Oregon Department of Revenue Held Its CAT Call as Scheduled – The Business and Tax Community Were Represented

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As we reported last week, the Oregon Department of Revenue (“DOR”) scheduled a public hearing on June 23, 2020 to discuss the second set of temporary administrative rules relative to the Oregon Corporate Activity Tax (the...more

Foster Garvey PC

Upcoming CAT Call – Speak Now or Forever Hold Your Peace!

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The Oregon Department of Revenue (“DOR”) announced that it will be conducting a public hearing on June 23, 2020 to discuss a second set of temporary administrative rules relative to the Oregon Commercial Activity Tax (the...more

Schwabe, Williamson & Wyatt PC

Oregon CAT: Oregon Department of Revenue Addresses Good Faith Effort Standards for Penalty Waivers for Underpayments of Estimated...

On April 24, 2020, Governor Brown directed the Oregon Department of Revenue (“DOR”) to refrain from assessing underpayment charges against taxpayers who do not pay at least 80% of their quarterly payment based on their total...more

Foster Garvey PC

The Oregon Department of Revenue Formalizes Guidance on Estimated Tax Penalties Under the Oregon Corporate Activity Tax

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In a new temporary rule, the Oregon Department of Revenue (“DOR”) formalized its prior informal guidance relative to the assessment of penalties for failing to make sufficient estimated payments under Oregon’s Corporate...more

Foster Garvey PC

News From the Washington Department of Revenue to Taxpayers Subject to Its Business and Occupations Tax – Whether It Is Welcome...

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As we recently reported, the Oregon Department of Revenue (“ODOR”) issued written guidance concluding that the receipt of funds pursuant to PPP loans (whether or not forgiven), EIDLP advances and SBA debt relief for certain...more

Foster Garvey PC

More Good News for Oregon Taxpayers – The Oregon Department of Revenue Got It Right

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New guidance from the Oregon Department of Revenue (the “DOR”) with respect to Oregon’s Corporate Activity Tax (“CAT”) was issued Wednesday, May 6th. Specifically, the DOR announced that: - Certain forgivable federal...more

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