Ohio Law

News and Announcements from the Supreme Court of Ohio and Other Governmental Entities Within the Buckeye State.

Monday, December 05, 2005

Ohio Department of Taxation Issues Four Releases Dealing with the Commercial Activity Tax

The Ohio Department of Taxation (ODT) has issued four information releases dealing with various aspects of the Commercial Activity Tax (CAT).

CAT 2005-18 - a draft rule that discusses temporary motor fuel exemptions from the CAT that were contained in H.B. 66, the FY 2006-2007 biennium budget bill. The release provides guidance to refineries, terminals and motor fuel dealers.

CAT 2005-06 - the fourth version of the draft release detailing situsing rules for certain services. It provides guidance for 50 services, including examples, and invites public comment.

CAT 2005-16 - concerns the determination of common owners and joint ventures. It provides examples to clarify the concepts contained in information release CAT 2005-05, that deals with common owners and joint ventures.

CAT 2005-05 - the third version of this release dealing with common owners and joint ventures. It is a draft rule that defines the test by which for consolidated elected and combined taxpayer groups are required to file as one owner.

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