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News Release
Corporate Activity Tax FAQs updated on Department of Revenue website - 11/07/19

Salem, OR— What is the Corporate Activity Tax (CAT)?  Who is subject to the CAT? When are the filing and payment deadlines?

The answers to these questions and others can be found on the Oregon Department of Revenue’s website in a newly updated list of frequently asked questions (FAQs).

“These are questions Oregon business taxpayers and tax preparers asked most often during our 12-city stakeholder input tour of the state, and a series of video and teleconferences,” said Nia Ray, director of the Department of Revenue. “The updated FAQs won’t answer every question about the CAT, but they do provide a thorough overview of the new law.”

Understanding what stakeholders needed to know helped members of the agency’s CAT team craft better, more complete answers to the most asked questions. Those questions and answers have now been made available to business taxpayers, tax preparers and the public.

The Corporate Activity Tax is imposed only after a taxpayer exceeds $1 million of taxable commercial activity. Once they pass that threshold, the tax is $250 plus 0.57% on gross receipts greater than $1 million after subtractions. Proceeds of the tax are directed by statute to boost funding for public schools.

Some of the other topics covered in the frequently asked questions include:

  • “What is commercial activity?”
  •  “Who is not subject to the CAT?”
  • “When do I need to register for the CAT?”

As a new tax, the CAT has generated a lot of questions. The FAQ section of the Corporate Activity Tax page on the Department of Revenue website is designed to provide a basic understanding of the tax for those who may be affected by it.

Those with additional questions are urged to email their questions to cat.help.dor@oregon.gov/dor.

Visit www.oregon.gov/dor to get tax forms, check the status of your refund, or make tax payments; call 800-356-4222 toll-free from an Oregon prefix (English or Spanish); 503-378-4988 in Salem and outside Oregon; or email questions.dor@oregon.gov. For TTY (hearing or speech impaired), call 800-886-7204.

View more news releases from Oregon Dept. of Revenue.