The Oregon Department of Revenue (DOR) hosted a live training session on the Zoom video conferencing platform on December 7, 2021, to provide information to business taxpayers and tax professionals about 2021 legislative changes to the Corporate Activity Tax. The recording of the training session can be viewed here​. Questions submitted by participants during the December 7 training session and answers from the CAT policy staff are available here.  The PowerPoint presentation from the training session is also available for download.​​

​Training PowerPoint presentations

• CAT registration training
  
• CAT payment training
  

CAT 2020 Live Training Session

The CAT policy team 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 2020 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