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News & Press: State Tax News

CAT registration required within 30 days of reaching $750, 000 in commercial activity

Friday, March 27, 2020  
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The Oregon Department of Revenue reminds businesses that they are required to register for the Corporate Activity Tax (CAT) within 30 days of passing $750,000 in Oregon commercial activity for the year. Businesses that passed the threshold in late February will need to register with the department by the end of March.

The department understands that businesses may be more uncertain about when they will reach the $750,000 registration threshold given the effects of the COVID-19 pandemic and the governor's order for Oregonians to stay home. Taxpayers should use their best judgement about when to register.

More than 8,200 businesses have already registered for the CAT. During the 2019 session the Legislative Revenue Office predicted approximately 40,000 businesses would have to pay taxes under the CAT, which went into effect Jan. 1.

A short CAT registration training document is available on the CAT page of the Revenue website.<https://www.oregon.gov/dor/Pages/index.aspx>

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 entity's 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.)
Taxpayers don't need a Revenue Online account to register for the CAT. Those who have Revenue Online accounts can't be logged in to register for the CAT. Instead, they should go directly to the CAT webpage and click on the "Register for the CAT" link on the right-hand side of the page.

The ability to make online payments and apply for ACH credit are now also available through Revenue Online.

CAT registrants who want to make ACH payments must submit an ACH credit application for the Corporate Activity Tax (CAT). The application is available on the department's website<https://www.oregon.gov/DOR/Pages/index.aspx> through Revenue Online by scrolling down to "Tools" and clicking "apply for ACH credit."

Once their application is completed, taxpayers will receive a confirmation providing the routing and account number. Taxpayers should not use account numbers from other tax programs. First quarter estimated payments for the CAT are due April 30.

More information about the Corporate Activity Tax is available on the Department of Revenue's website at www.oregon.gov/dor.<http://www.oregon.gov/dor.> The recently updated page includes:

  *   Frequently asked questions- basic information about the CAT.
  *   Beyond the FAQ- high-level summaries of the rules and other topics to help with taxpayer compliance.
  *   CAT update tour presentation-links to a video presentation on the CAT administrative rules to date and the accompanying PowerPoint presentation used during CAT update meetings earlier in March.
  *   Administrative rules-a link to the agency's administrative rules page where taxpayers can find rules for the CAT that have been filed with the Oregon Secretary of State.
  *   CAT mailing list-the form to subscribe for email updates on the latest information on the CAT.
Stakeholders can direct questions or comments about the CAT via email to cat.help.dor@oregon.gov<mailto:cat.help.dor@oregon.gov?subject=RE:%20> or call 503-945-8005.

Thank you.
Corporate Activity Tax Policy Team
Oregon Department of Revenue
cat.help.dor@Oregon.gov<mailto:cat.help.dor@Oregon.gov>

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