​​​​​​​​​​​​​​​FAQs and training videos

Training PowerPoint presentations

• CAT registration training
  
• CAT payment training
  

CAT training materials

The CAT policy team recently held a pair of live training sessions via the Zoom video-conferencing platform. The PowerPoint presentation used in the sessions is available for download​. Questions emailed by participants during the live training sessions and answers from the CAT policy staff are grouped by subject.

• Questions about wholesaling
  
• Questions about what is considered commercial activity
  
• Questions about unitary groups
  
• Questions about the agent exclusion
  
• Questions about tax relief options
  
• Questions about sourcing commercial activity​
  
• Questions about payments
  
• Questions about labor costs and cost inputs
  
• Question about passing the tax
  
• Miscellaneous questions
  

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

Subject-specific training videos

• A CAT overview​
  
• The commercial activity subtraction
  
• Unitary groups
  
• Cost inputs for farming operations
  
• Exclusion for retail and wholesale grocery sales
  
• Exclusion for sales to wholesalers
  
• Exclusion for motor vehicle dealer trades
  
• Sourcing for the sales of tangible personal property
  
• Sourcing for motor carriers​
  
• Sourcing for the sales of other than tangible personal property
  
• Available COVID-19 penalty relief for 2020
  
• Return instructions
  
  

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