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A commercial activity tax (CAT) is imposed on most taxpayers doing business in Ohio that have taxable gross receipts in excess of $150,000. The CAT is not an income tax, but rather a tax based on sales transacted in Ohio. Just the shipment of product into the state could create a filing requirement. Services performed in the state provide the potential for a tax liability. In addition to the CAT, there is a minimum tax due based on the amount of taxable gross receipts for the prior calendar year.

Due dates for annual filers: May 10
Due dates for quarterly filers: May 10, Aug. 10, Nov. 10 and Feb. 10, 2017

Contact your local UHY LLP professional at to determine if you have possible tax exposure in Ohio.

By Susan Wagner