Oregon Dept. of Revenue
Emergency Messages as of 3:29 am, Sat. Jul. 24
No information currently posted.
News Releases
CAT second-quarter 2021 estimated payments due August 2 - 07/14/21

Salem, OR—Second-quarter 2021 estimated payments for Oregon’s Corporate Activity Tax are due by Monday, August 2, 2021. Taxpayers expecting to owe $5,000 or more of Corporate Activity Tax for the 2021 calendar year must make estimated payments.

Guidance about making CAT quarterly payments can be found on the CAT page of the Department of Revenue website. Information includes:
• How do I calculate CAT liability?
• When are estimated payments required?
• How do I pay my estimated taxes?

Registration reminder
Businesses must register for the CAT within 30 days of first reaching $750,000 in Oregon commercial activity. Registration is a one-time requirement and is available through Revenue Online. The department offers a series of online resources on the CAT page of the agency’s website to help with registration.

Taxpayers with general questions about the CAT can email cat.help.dor@oregon.gov or call 503-945-8005.

To get tax forms, check the status of your refund, or make tax payments, visit www.oregon.gov/dor or email questions.dor@oregon.gov. You also can call 800-356-4222 toll-free from an Oregon prefix (English or Spanish) or 503-378-4988 in Salem and outside Oregon. For TTY (hearing- or speech-impaired), we accept all relay calls.

Department of Revenue providing walk-in services for customers - 07/07/21

The Oregon Department of Revenue is providing walk-in services at most of its field offices without requiring an appointment starting July 12, 2021.

Taxpayers will be able to conduct their business at customer service windows in the lobby of Revenue’s main Salem office and its field offices in Bend, Gresham, Eugene, and Medford. An appointment is still required for in-person assistance at the Portland office, which is located in the Portland State Office Building. The PSOB is not open to the public at this time.

As outlined in Governor’s Brown recent announcement, customers who visit open offices will not be required to wear face coverings or follow previous social distance protocols.

“We are excited to be able to once again serve walk-in customers,” said Revenue Director Betsy Imholt. “Taxpayers can also contact our call center or visit our website for help or questions.”

The Department of Revenue lists its field office locations and hours of operation on its website. Appointments for in-person assistance can be scheduled on the Contact Us page. The department has also expanded features available through Revenue Online. Individuals can view letters sent to them by the department, initiate appeals, make payments, and submit questions. Visit Revenue Online to learn more.

To get tax forms, check the status of your refund, or make payments, visit www.oregon.gov/dor or email questions.dor@oregon.gov. You can also call 800-356-4222 toll-free from an Oregon prefix (English or Spanish) or 503-378-4988 in Salem and outside Oregon. For TTY (hearing or speech impaired), we accept all relay calls.

 

- 30 -

Over $1.36 billion in CAT revenue collected for schools in 2019--21 - 07/06/21

Salem, OR—The Department of Revenue transferred more than $1.36 billion dollars in Corporate Activity Tax receipts to the Fund for Student Success in the 2019?21 biennium.

The Corporate Activity Tax was created by the 2019 Legislature to increase funding for education as part of the Student Success Act. The CAT went into effect January 1, 2020.

The legislation also created the Fund for Student Success, which is used to pay for early childhood and K-12 education programs.

The CAT applies to in-state and out-of-state businesses. It is measured on a business’s commercial activity, the total amount a business realizes from transactions and activity in Oregon.

Businesses with taxable commercial activity in excess of $1 million will have Corporate Activity Tax to pay. The tax is $250 plus 0.57% of commercial activity greater than $1 million after subtractions.

Taxpayers expecting to owe $5,000 or more for 2021 must make quarterly estimated payments. The next estimated payments are due August 2.

The CAT has a one-time registration requirement for businesses that reach $750,000 in commercial activity in a calendar year. Business that have not previously registered have 30 days to register after reaching $750,000 in commercial activity in 2021.

Training aids to assist with registration, calculating the tax, and making payments can be found on the CAT page of the agency’s website.

Taxpayers with general questions about the CAT can email cat.help.dor@oregon.gov or call 503-945-8005.

To get tax forms, check the status of your refund, or make tax payments, visit www.oregon.gov/dor or email questions.dor@oregon.gov. You also can call 800-356-4222 toll-free from an Oregon prefix (English or Spanish) or 503-378-4988 in Salem and outside Oregon. For TTY (hearing- or speech-impaired), we accept all relay calls.
 

Over $1.36 billion in CAT revenue collected for schools in 2019--21 - 07/06/21

Salem, OR—The Department of Revenue transferred more than $1.36 billion dollars in Corporate Activity Tax receipts to the Fund for Student Success in the 2019?21 biennium.

The Corporate Activity Tax was created by the 2019 Legislature to increase funding for education as part of the Student Success Act. The CAT went into effect January 1, 2020.

The legislation also created the Fund for Student Success, which is used to pay for early childhood and K-12 education programs.

The CAT applies to in-state and out-of-state businesses. It is measured on a business’s commercial activity, the total amount a business realizes from transactions and activity in Oregon.

Businesses with taxable commercial activity in excess of $1 million will have Corporate Activity Tax to pay. The tax is $250 plus 0.57% of commercial activity greater than $1 million after subtractions.

Taxpayers expecting to owe $5,000 or more for 2021 must make quarterly estimated payments. The next estimated payments are due August 2.

The CAT has a one-time registration requirement for businesses that reach $750,000 in commercial activity in a calendar year. Business that have not previously registered have 30 days to register after reaching $750,000 in commercial activity in 2021.

Training aids to assist with registration, calculating the tax, and making payments can be found on the CAT page of the agency’s website.

Taxpayers with general questions about the CAT can email cat.help.dor@oregon.gov or call 503-945-8005.

To get tax forms, check the status of your refund, or make tax payments, visit www.oregon.gov/dor or email questions.dor@oregon.gov. You also can call 800-356-4222 toll-free from an Oregon prefix (English or Spanish) or 503-378-4988 in Salem and outside Oregon. For TTY (hearing- or speech-impaired), we accept all relay calls.