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Ohio's Commercial Activity Tax
In 2005, Ohio implemented its most significant tax reform in over 40 years. As part of the tax reform, Ohio introduced a new low-rate, broad-based Commercial Activity Tax (CAT) on business gross receipts. Watson & Associates has followed the CAT from the time it was introduced into the Ohio legislature, up through its current implementation. We have a thorough understanding of the new law and the Department of Taxation’s guidance, policy and audit techniques. Whether you are an Ohio based company, or an out of state business, we can help you understand the CAT and assist with reducing your liability with the following services:
• Refund reviews
• Filing and registration requirements
• Taxable and excluded entities
• Filing options and elections
• Nexus standards
• Taxable and excluded gross receipts
• Sourcing (Ohio vs. non-Ohio gross receipts)
• Other tax reduction strategies (e.g. deductions, credits, etc.)
• Status of various court cases and upcoming challenges (e.g. Ohio Grocers Association)
