Frequently asked questions regarding the Corporate Activity Tax



Frequently asked questions regarding the Corporate Activity Tax

The frequently asked questions portion of the Corporate Activity Tax (CAT) page on the Oregon Department of Revenue’s website has been updated.

The CAT FAQ includes high level summaries of the first rules and topics which were determined not to need a rule.

Subjects covered by the FAQ now include:
  • What is the Corporate Activity Tax?
  • When will the CAT start?
  • What is commercial activity?
  • Who is subject to the CAT?
  • Who is not subject to the CAT?
  • How often am I required to file and pay?
  • When do I need to register for the CAT?
  • What is the tax rate?
  • What accounting method must I use for the CAT?
  • What are unitary groups?
  • When are estimated payments required?
  • What nexus standard is used for the CAT?
  • Who is an agent for purposes of the CAT?
  • When is property brought into Oregon included in taxable commercial activity?
  • Will an extension to file a CAT return be allowed?

Registration reminder

Registration for the CAT opened earlier this month through the Department of Revenue’s Revenue Online system found at www.oregon.gov.dor.

The new law requires businesses with Oregon commercial activity in excess of $750,000 to register for the Corporate Activity Tax. Once they reach that threshold businesses must register within 30 days. Businesses can choose to register early.

To register, individuals doing business in Oregon will need their name, and their social security number or individual taxpayer identification number. Businesses will need their legal name and federal employer identification number. 

Businesses and individuals will need:
  • Their mailing address;
  • The date they exceeded or expect to exceed $750,000 in Oregon commercial activity;
  • A valid email address or current Revenue Online login, and;
  • Their Business Activity Code (Refer to the current list of North American Industry Classification System codes found with their federal income tax return instructions.)
Those with additional questions are urged to email their questions to [email protected]

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