Oregon Dept. of Revenue
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News Release
Corporate Activity Tax registration now open through Revenue Online - 12/04/19

Salem, OR— Registration for Oregon’s new Corporate Activity Tax (CAT) is now open through the Departmentof Revenue’s Revenue Online system found at www.oregon.gov/dor.

The new law requires businesses with Oregon commercial activity in excess of $750,000 to register for the Corporate Activity Tax. Once they reach that threshold businesses must register within 30 days. Some businesses could reach the threshold early in January, while others might not top that mark until much later in the year.

Department officials said, however, that numerous participants in the agency’s 12-meeting statewide stakeholder input tour in September and October indicated a desire to register as soon as possible.

“Business taxpayers and tax preparers have told us they are eager to take the first step of compliance and register for the CAT,” said Nia Ray, director of the Oregon Department of Revenue. “We believe opening registration early will help with a smooth implementation.”

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 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.)

The Oregon Legislature created the Corporate Activity Tax in House Bills 3427 and 2164 during the 2019 session.

The CAT is imposed on businesses for the privilege of doing business in Oregon. It applies to all business entities including those located inside and outside of Oregon. The CAT is not an income tax or a transactional tax, such as a retail sales tax. 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 must pay the Corporate Activity Tax. The tax is $250 plus 0.57 percent of gross receipts greater than $1 million after subtractions.

More information about the Corporate Activity Tax is available on the Department of Revenue’s website. It includes a list of frequently asked questions and a form to sign-up for email updates on the CAT. Stakeholders can direct questions or comments about the CAT via email to cat.help.dor@oregon.gov or call 503-945-8005.

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.

 

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