Any business, or unitary group of businesses, doing business in Oregon may have responsibilities under the CAT. This includes all business entity types, such as C and S corporations, partnerships, sole proprietorships, and other entities.
The CAT sets four thresholds to determine whether a business or unitary group has CAT responsibilities. These thresholds are based on the amount of commercial activity the business or unitary group earns in Oregon over the course of the year.
||$750,000 or less
||Business or unitary group with $750,000 or less of Oregon commercial activity is excluded from all CAT requirements.|
||Business or unitary group with Oregon commercial activity in excess of $750,000 must register for the CAT.|
||Business or unitary group with Oregon commercial activity in excess of $1 million must file a return. |
|Tax Payment Threshold
||More than $1 million
||Business or unitary group with taxable Oregon commercial activity in excess of $1 million must file a return and pay tax.|
If you are unsure whether your business is part of a unitary group, please see our Unitary Group FAQ.