New Information Releases from the Ohio Department of Taxation

The Ohio Department of Taxation (ODT) has recently issued four Information Releases pertaining to the Commercial Activity Tax. All releases are published on the ODT web site:

CAT 2006-01 Applicable Excise Tax Rates for Purposes of the Commercial
Activity Tax, Issued January 2006

CAT 2005-18 Temporary Motor Fuel Exemptions From the Commercial
Activity Tax – DRAFT UPDATED, Second Version

CAT 2005-17 "Taxable Gross Receipt" Defined (PDF)
UPDATED (Revised January, 2006)

CAT 2005-05 Application of "Common Owners" and Joint Ventures –
DRAFT UPDATED, Fourth Version

Later