Ohio Commercial Activity Tax Considerations for Trucking Companies


The Ohio Department of Taxation recently won some important court cases that require out-of-state taxpayers to file Ohio Corporate Activity Tax (CAT) returns.

Consequently, the Department has become more aggressive with its enforcement by increasing the likelihood that carriers who operate in the state will be contacted about whether they are filing CAT returns or paying the tax.

OTA has had the attached memorandum prepared members which summarizes important information carriers need to understand to determine if they could have a filing responsibility.  Carriers who operate in Ohio are encouraged to review the document:

Click here: pdf057

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