Corporate Activity Tax (CAT)

About the tax

On May 16, 2019 House Bill 3427 became law.

The legislation accomplished the following:

Established a "Fund for Student Success" that is separate and distinct from the state's general fund.
Adopted a new Corporate Activity Tax (CAT) imposed on all types of business entities.

The CAT is in addition to the state's current corporate income tax. Revenue from the CAT is transferred to the Fund for Student Success and is used for education spending

The CAT is imposed on businesses for the privilege of doing business in Oregon. It is measured on a business's commercial activity, which is the total amount a business realizes from transactions and activity in Oregon. Certain items are excluded from the definition of commercial activity and, therefore, will not be subject to the CAT. In addition, Oregon's CAT allows a 35 percent subtraction for certain business expenses.

The CAT is applied to taxable Oregon commercial activity more than $1 million. The tax is computed as $250 plus 0.57 percent of taxable Oregon commercial activity of more than $1 million. Only taxpayers with more than $1 million of taxable Oregon commercial activity will have a payment obligation.

Additional information

Training PowerPoint presentations

Subject-specific training videos

How to avoid or pay for penalties and interest

To avoid penalty, you must pay any tax owed by the original return due dates. You must also mail your tax return by the original annual due date, or by the extended due date if a valid extension is attached.

You can pay tax, penalties, and interest using Revenue Online. If you mail your payment and return separately, include FORM-OR-CAT-V, Oregon Corporate Activity Tax Payment Voucher, with your payment.

Penalties

Penalties may include:

5 percent quarterly underpayment penalty (QUP) assessed for failure to pay any quarterly estimated payment as required.
5 percent late pay, or failure-to-pay, penalty on tax not paid by the original due date, even if there's a valid extension.
20 percent late filing, or failure-to-file, penalty on tax not paid in full by the original due date and the return is filed more than three months after the original or extended due date. This is in addition to the 5 percent quarterly underpayment penalties.
Additionally, a penalty equal to 25 percent of any calculated deficiency if tax is not paid in full and report is not filed within 30 days of a demand notice being issued by the department.
100 percent late payment and late filing penalty if you do not file returns for three consecutive years by the original or extended return filing due date of the third year.

Your penalty total cannot be more than 100 percent of the tax due.

Interest

If you do not pay your tax balance by the original filing due date, you must pay interest on your unpaid tax. Interest starts accruing the day after the original due date and ends on the day you pay in full. Even if you get an extension to file, you still owe interest if you pay after the return's original due date.

If you file an amended return and have tax to pay, interest will be charged starting the day after the due date of the original return until the date you pay in full.

If your taxable commercial activity changes because of a federal or state audit that results in more tax, interest will be charged from the due date of the original return until the date you pay in full.

An interest period is each full month, starting with the day after the due date of the original return. Interest is calculated daily for a fraction of a month, based on a 365-day year.

Interest rates may change once a calendar year and are the same for refunds and tax due.

Additional interest

Interest increases by one-third of 1 percent per month, up to 4 percent yearly, on delinquencies if:

You file a return showing tax due, or we assessed an existing deficiency; and
The assessment is not paid within 60 days of when the notice of assessment is issued; and
You do not file a timely appeal.

Frequently asked questions

CAT overview FAQ

The Corporate Activity Tax (CAT) is an annual tax, established in 2019, and applicable to tax years beginning on or after January 1, 2020. The CAT is imposed on taxpayers for the privilege of doing business in Oregon. The CAT is not a transactional tax, such as a retail sales tax, nor is it an income tax. Oregon's CAT is measured on a business's commercial activity—the total amount a business realizes from transactions and activity in the normal course of business in Oregon.

The CAT is applied to Oregon taxable commercial activity more than $1 million. The tax is computed as $250 plus 0.57 percent of Oregon commercial activity more than the $1 million threshold (ORS 317A.125).

Only taxpayers with more than $1 million of taxable Oregon commercial activity will have a payment obligation. The return is due the 15th day of the fourth month following the end of the tax year.

Certain items are excluded from the definition of commercial activity and, therefore, will not be subject to the CAT. In addition, Oregon's CAT allows a 35 percent subtraction for certain business expenses. General guidance on the CAT, including answers to FAQ, subject-specific training videos, and instructions on calculating a business's CAT liability is available on our webpage.

The Department of Revenue has implemented several administrative rules for the CAT program and continues to develop additional guidance. Access CAT rules via the Oregon Administrative Rules Database (OARD). Administrative rule notices can also be found on our website. We encourage all stakeholders to provide feedback. Please send any comments to OSBP.help.dor@dor.oregon.gov.

If you have questions regarding the Oregon CAT, please contact the CAT team directly at 503-945-8005 or OSBP.help.dor@dor.oregon.gov. If you would like to receive updates on the CAT, please subscribe to our mailing list.

Any person, business, or unitary group of businesses doing business in Oregon may have obligations under the CAT. This includes such business entities 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 obligations. These thresholds are based on the amount of commercial activity the business or unitary group earns in Oregon over the course of the year.

Threshold	Amount	Explanation
Excluded–No Requirement	$750,000 or less	Business or unitary group with $750,000 or less of Oregon commercial activity is excluded from all CAT requirements.
Registration Threshold	$750,000+	Business or unitary group with Oregon commercial activity of $750,000 must register for the CAT.
Filing Threshold	$1 million +	Business or unitary group with Oregon commercial activity of more than $1 million must file a return.
Tax Payment Threshold	More than $1 million	Business or unitary group with taxable Oregon commercial activity of more than $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 training videos.

The CAT legislation excludes certain types of business entities from any CAT liability, unless such business has unrelated business taxable income under federal law. Exempted entities include but are not limited to:

Nonprofit organizations, including business entities that have been recognized by the IRS as tax-exempt organizations described in section 501(c)(3) of the Internal Revenue Code.
Farmers' cooperatives that are exempt from federal income taxation.
Federal, state, and local government entities (e.g., public school districts).
Hospitals, long-term care facilities, and other entities subject to the health insurance premium and managed care assessment or the hospital and long-term care facility assessment.
Manufactured dwelling park nonprofit cooperatives organized under ORS Chapter 62.

For a full list of excluded entities see ORS 317A.100(4) and Oregon Laws 2021, chapter 572.

Excluded entities are also discussed in the CAT overview video on the CAT training materials link.

For purposes of the CAT, a person has nexus with Oregon to the extent the person can be required under the U.S. Constitution to remit the tax imposed by the CAT. Substantial nexus exists where a person regularly takes advantage of Oregon's economy to realize commercial activity for the person and may be established through the significant economic presence of the person in the state. The department will not apply a bright line nexus test for the CAT. For more information, please refer to OAR 150-317-1010.

Commercial activity is realized according to the method of accounting used for federal income tax purposes.

A business must register for the CAT within 30 days of realizing $750,000 in commercial activity for the year. A penalty of $100 per month may be assessed for failing to register up to $1,000 per calendar year (ORS 317A.131). Once registered, re-registration in subsequent years is not required. Detailed registration instructions and PowerPoint trainings are located above under the CAT training materials section.

The laws establishing the CAT do not prohibit any business from recovering a business expense when setting the total price for the sale, lease, or license of an item or the sale of a service (ORS 317A). The CAT is imposed on the entity doing business in Oregon and is considered part of the business's expenses. A business may include the CAT with other business expenses when setting the total price charged to customers. However, the total price charged (including any amount estimated to be attributable to the CAT) is included in the business's commercial activity.

The Corporate Activity Tax law imposes the tax on the business, not the customer. The CAT is an annual tax, not a tax on any particular transaction. While a business may increase the price charged to customers based on their business expenses, the CAT is imposed on the business entity itself, and thus the total price the business charges (including any amount the business adds to the price estimated to be attributable to the CAT) is included in the business's commercial activity and possibly subject to CAT. The law establishing the CAT does not prohibit a business from including an estimate of the CAT with other business expenses when setting the total price charged to customers (ORS 317A). However, there may be non-tax laws that regulate business pricing, advertising, or other industry trade practices. The Department of Revenue does not advise about compliance with non-tax laws. The Oregon Department of Revenue does not provide guidance on how businesses may estimate the amount of CAT attributable to a specific transaction. Businesses should confer with their own legal advisers or tax professionals.

No. CAT returns cannot be filed via Revenue Online. Returns may be filed by mail, or through an approved e-file vendor only.

No. While these returns may include business operations of less than 12 months of the taxable year, the effective period should encompass all commercial activity for the year in question and proration is not required.

Commercial activity and exclusions FAQ

Commercial activity is the total amount realized by a taxpayer from the transactions and activity in the regular course of their business in Oregon, without deduction for expenses incurred by the business [ORS 317A.100(1)(a)]. Commercial activity is realized according to the method of accounting used for federal income tax purposes. Oregon Administrative Rules provides detailed information and examples regarding the definition of commercial activity (OAR 150-317-1000).

While commercial activity includes most business receipts, receipts from certain items are excluded and are not subject to the CAT. For example, the following items are excluded:

Receipts from the sale of motor vehicle fuel
Certain trades between motor vehicle dealers
Receipts from the wholesale and retail sales of groceries
Sales of items or services that are delivered outside of Oregon
Receipts from a farmer's sales to an agricultural cooperative described in Section 1381 of the Internal Revenue Code
Receipts from the sale of fluid milk by dairy farmers that are not members of an agricultural cooperative
Property, money, or other amounts received by an agent on behalf of another more than the agent's fee or commission
Receipts from transactions between members of the same unitary group
Distributive income received from a pass-through entity

These are only a few of the items excluded from commercial activity. The statutes governing the CAT have a list of items that are excluded from commercial activity. See Oregon Revised Statutes (ORS) Chapter 317A and Oregon Laws 2021 (Regular Session), chapter 572. Information on items excluded from commercial activity is also discussed in the CAT overview video on the CAT training material link.

A taxpayer is required to include the value of property transferred into Oregon within a year of purchase outside Oregon if the purchase outside Oregon and transfer into Oregon was intended, in whole or in part, to avoid the CAT. Omitting the value of property purchased outside of Oregon and transferred into Oregon within one year of purchase will be considered a representation by the taxpayer that there was no intent to avoid the CAT. This is subject to review by the department (OAR 150-317-1130).

Otherwise, the taxpayer should include as commercial activity on its CAT return the value of property transferred into Oregon within a year of the purchase outside Oregon.

Motor vehicle dealers sell or transfer vehicles to other motor vehicle dealers for a variety of reasons. Receipts from the sale or transfer of a motor vehicle between two licensed vehicle dealers are excluded from CAT, provided that the following requirements are met:

The transfer is of a new vehicle between franchised dealerships; or
The transfer is made for the purpose of resale by the transferee motor vehicle dealer; and
The transfer is made based on the transferee motor vehicle dealer's need to meet a specific customer's preference.

Unitary group FAQ

A unitary group is a group of business entities or separate parts of a single entity that are united by more than 50 percent direct or indirect common ownership and engaged in a unitary business enterprise in which members share or exchange value [ORS 317A.100(19)].

More than 50 percent common ownership means directly or indirectly owning more than 50 percent of the voting power and value of the ownership interest of an entity with the ability to control or determine the management of the entity. A stock or ownership interest may be constructively owned.

The sharing or exchange of value requires interdependency of the parts of the business and requires more than a passive investment of funds.

A unitary business exists if at least one of the following conditions exists directly or indirectly between the members or parts of the enterprise:

Centralized management or a common executive force;
Centralized administrative services or functions resulting in economies of scale; or
Flow of goods, capital resources, or services demonstrating functional integration.

Generally, business activities that are in the same general line of business, such as manufacturing, wholesaling, or retailing constitute a unitary business. Or business activities may be part of a vertically integrated process, such as the steps involved in the production of natural resources, which might include exploration, mining, refining, and marketing.

Receipts from transactions between unitary group members are excluded from commercial activity. A subtraction from commercial activity is not allowed for any amount of expenses from transactions among members of a unitary group.

Refer to Oregon Administrative Rule 150-317-1020 for more information about common ownership and unitary business determination.

For further information on unitary groups, please refer to the Unitary Group video on the CAT training material section. For specific information on registering and filing as a unitary group please refer to the “How do unitary groups register and file?" FAQ below. Further information for unitary groups with non-U.S. members is also available in the “Can unitary groups with non-US members exclude the non-US members from a group return?" FAQ below.

Unitary groups must register, file, and pay as a single taxpayer (ORS 317A.106 ).

A unitary group taxpayer must designate a single member (designated CAT entity) to register, file, and pay CAT. Taxpayers can register for CAT through Revenue Online using the designated CAT entity name and FEIN.

A full list of all unitary group members is not required at registration. However, the unitary group's designated CAT entity must file a combined CAT return and submit the CAT affiliate schedule (OR-AF-CAT), listing all unitary group members with Oregon commercial activity.

Yes, unitary groups with non-U.S. members may elect to exclude all non-U.S. members from the group return that:

Have no commercial activity sourced to Oregon; and
Have no exclusions from commercial activity that would otherwise be sourced to Oregon (including, but not limited to, receipts from transactions between members of the unitary group).

The election must be made annually on the unitary group's combined CAT return. The election is binding for, and applicable to, the tax year it is made.

A unitary group that elects to exclude any non-U.S. member must maintain a list of excluded non-U.S. members. The unitary group must retain the list in their records and provide it to the department upon request.

Further information on the unitary group election is available in rule (OAR 150-317-1025).

Groups of persons that meet the common ownership requirements or constructively own stock or other ownership interest with the ability to control or determine the management of the entity [as described in OAR 150-317-1020(10)], must also analyze the unitary business factors of functional integration, economies of scale, or centralized management to determine if a unitary relationship exists between the groups of persons. Entities that meet the common ownership requirements and share a unitary relationship with more than one unitary group must register, file, and pay the CAT as a member of only one unitary group. Entities meeting the criteria for inclusion in more than one unitary group must file with the unitary group that realizes the greatest amount of Oregon commercial activity, after exclusions. Refer to OAR 150-317-1020 for more information.

CAT subtraction and tax liability FAQ

No two taxpayers are exactly alike. The facts and circumstances of each taxpayer is unique, but every taxpayer will need the same information to determine their liability under the Corporate Activity Tax. Calculating the CAT liability is also discussed in the Commercial Activity Subtraction video located in the CAT training material section.

If you have more questions, please send them to the CAT policy team at OSBP.help.dor@dor.oregon.gov.

Cost inputs are defined as cost of goods sold as calculated in arriving at federal taxable income under the Internal Revenue Code [ORS 317A.100(2 )]. Taxpayers can refer to IRS Publication 538, Accounting Periods and Methods, for more information.

For taxpayers engaged in farming operations doing business under NAICS code 111 (crop production), 112 (animal production and aquaculture), or 115 (support activities for agriculture and forestry) who are not required to report cost of goods sold for federal tax purposes, “cost inputs" means the taxpayer's operating costs excluding labor costs.

The Commercial Activity Subtraction video on the CAT training material section provides information to assist taxpayers in determining their cost inputs for purposes of CAT's 35 percent subtraction. Farming operations may also refer to the Cost Inputs for Farming Operations training video on the CAT training material section which provides specific information for the agricultural sector.

Under the laws governing the CAT, taxpayers can subtract 35 percent of the greater of cost inputs or labor costs from commercial activity sourced to Oregon (ORS 317A.119 ). A subtraction is not allowed for expenses from transactions among members of a unitary group or cost inputs or labor costs associated with receipts from items excluded from commercial activity (ORS 317A.106).

Taxpayers with commercial activity in and outside of Oregon, as well as those with excluded items, may have to apportion their cost inputs or labor costs (OAR 150-317-1200).

Labor costs include most types of compensation paid to employees, such as wages, health insurance benefits, retirement benefits, and any other fringe benefits, but it does not include employees' payroll taxes or compensation more than $500,000 paid to any single employee.

For purposes of the CAT, "employee" means an individual who provides services under the control of another person or organization. Generally, an individual will be considered an employee if the person or organization that receives the services is subject to industrial accident insurance, unemployment compensation, federal Social Security, or federal tax withholding for that individual.

"Employees" do not include:

Partners in a partnership who receive guaranteed payments or distributive income.
Members in a limited liability company (LLC) who receive guaranteed payments or distributive income.
Statutory employees described in the Internal Revenue Code (IRC) Section 3121(d)(3).

Independent contractors (ORS 670.600).

The Commercial Activity Subtraction video in the CAT training material section provides information to assist in determining their labor costs for purposes of CAT's 35 percent subtraction.

Filing extensions, quarterly estimated payments, and penalty

Yes. An extension to file the CAT return is available for all tax years. An extension to file is not an extension to pay.
HB 2073 (2023 legislative session) modified the requirements to obtain a CAT filing extension for tax years 2023 and forward. Refer to the information below and OAR 150-317-1330 to determine the appropriate procedure to request a filing extension for your tax year.

Tax years 2020 – 2022
For tax years beginning on or before December 31, 2022, a six-month extension to file is available for good cause. To obtain the extension, CAT taxpayers must file an extension request (Form OR-EXT-CAT) certifying that they have good cause as provided in OAR 150-317-1330. The request must be submitted to DOR before the original due date of the CAT return. An extension to file is not an extension to pay. Find Form OR-EXT-CAT in the Form Library.

Tax year 2023
For a tax year beginning in 2023, a six-month extension to file the CAT return is available. Taxpayers do not need to show good cause to obtain a filing extension for tax years 2023 and forward. An extension to file is not an extension to pay.

CAT taxpayers who have an extension to file their federal 2023 income tax return from the IRS will automatically be allowed a six-month extension to file their 2023 CAT return. If you have obtained a federal extension, you do not need to request a separate extension to file for CAT. Taxpayers are not required to submit a copy of their federal extension in order to obtain an extension for CAT. However, taxpayers must retain a copy of the federal extension and provide to Oregon DOR upon request.

If the taxpayer does not have a federal extension and is only seeking an extension to file their CAT return, they must file a CAT extension request using Form OR-EXT-CAT. The form must be filed with the department on or before the original due date of the return. Find Form OR-EXT-CAT in the Form Library.

Tax years 2024 and forward
For tax years beginning on or after January 1, 2024, a seven-month extension to file the CAT return is available. Taxpayers do not need to show good cause to obtain a filing extension. An extension to file is not an extension to pay.

CAT taxpayers who have an extension to file their federal income tax return from the IRS will automatically be allowed a seven-month extension to file their CAT return. If you have obtained a federal extension, you do not need to request a separate extension to file for CAT. Taxpayers are not required to submit a copy of their federal extension in order to obtain an extension for CAT. However, taxpayers must retain a copy of the federal extension and provide to Oregon DOR upon request.

For tax year 2020, the CAT is based on a calendar year. The 2020 return and instructions are available online in the 2020 Forms and Publications Library.

Beginning in 2021, you must file and pay CAT using the same tax year as you use for federal income tax under Internal Revenue Code (IRC), Section 441. Annual CAT returns are due on or before the 15th day of the fourth month following the end of your tax year. If the deadline to file the CAT return falls on a weekend or a holiday the return is due the next business day. Taxpayers that use a 52-53-week tax year follow IRS regulations under IRC Section 441 to determine CAT deadlines and effective dates. For more information, please refer to the “How do I determine deadlines and effective dates for a 52- 53-week tax year?" FAQ.

For the 2021 calendar year, taxpayers using an annual accounting period other than a calendar year for federal tax purposes must prorate the CAT registration, filing, and payment thresholds. Taxpayers who exceed the prorated filing threshold must file a short period return that starts on January 1, 2021 and ends on the last day of their tax year that ends in 2021. Short period returns for 2021 are due on or before April 15, 2022. The April 15, 2022 filing date for a 2021 short-year return is not tied to the due date of the annual federal income tax return. For further information on fiscal year filing requirements, please refer to our summary of 2021 legislative changes (SB 164).

While returns must be filed annually, CAT taxpayers that meet the estimated payment threshold must make estimated quarterly payments throughout the tax year. Generally, estimated payments are due for the previous quarter on or before the last day of the fourth, seventh, and 10th month of the tax year, and on the last day of the first month immediately following the end of the tax year. If the due date falls on a weekend or holiday, the estimated payment or return is due the following business day. For further information on estimated payments, please refer to our “When are estimated payments required?" FAQ.

For tax year 2020, a taxpayer expecting $10,000 or more of Corporate Activity Tax liability for the current 2020 tax year must make estimated payments. A taxpayer expecting less than $10,000 for the 2020 tax year is not required to make estimated payments but must still file an annual return, if required otherwise, and pay the CAT no later than April 15, 2021.

For tax years 2021 and on, a taxpayer expecting $5,000 or more of CAT liability must make estimated payments. A taxpayer expecting less than $5,000 for tax year 2021 and on will not be required to make estimated payments but must still file an annual return, if required otherwise, and pay the CAT.

Estimated payments, which can be calculated using the estimated payments worksheet included in the CAT return instructions, are due for the previous quarter on or before the last day of the fourth, seventh, and tenth month of the tax year, and on the last day of the first month immediately following the end of the tax year.

More information is available in rule (OAR 150-317-1300, 150-317-1310, and 150-317-1320).

Estimated payments can be made using one of these options:

Electronic payment using Revenue Online (ROL). Taxpayers can login to ROL and make a payment, or make a non-logged in payment using their CAT account ID. If you don't know the account ID, you can find it by logging into your ROL account.By mail.
If paying by mail, send each payment with a Form OR-CAT-V voucher.
ACH Credit. Submit your application by going to Revenue Online and clicking on Apply for ACH credit.

For tax years 2020 and 2021, taxpayers who do not pay at least 80 percent of any quarterly balance may be assessed a penalty of 5 percent on the amount of the underpayment of estimated tax. For tax years beginning on or after January 1, 2022 the required minimum quarterly installment amount increases to 90 percent to avoid the 5 percent penalty. Refer to the FAQ "Is penalty relief available for 2020?" FAQ below for further information about penalty relief for businesses impacted by the COVID-19 pandemic in 2020.

The department will not charge interest on underpayment of estimated tax that results solely from the operation of ORS 317A.100 to 317A.158.

More information can be found on the penalties and interest dropdown at the top of the page.

Due to the impact of the COVID-19 pandemic, the department has adjusted the Corporate Activity Tax estimated payment requirements for 2020. If taxpayers know they will owe $10,000 or more in annual corporate activity tax in 2020 and can pay, they should make estimated quarterly payments and comply with the law. For questions about calculating estimated payments for 2020, please see "When are estimated payments required?" above.

The department will not assess penalties for underestimating quarterly payments if the business has made a good faith effort to comply. The department also will not assess a penalty for failure to make a quarterly payment if a business doesn't have the financial ability to make the estimated payment. A good-faith effort can be demonstrated by the extent of the taxpayer's efforts to accurately estimate and pay the required quarterly installment (OAR 150-317-1500). To demonstrate a good-faith effort, business taxpayers should keep documentation showing:

The taxpayer was unable to pay a full quarterly installment because of insufficient funds due to COVID-19.
The taxpayer could not reasonably calculate a quarterly payment or annual tax liability due to the impact of COVID-19 on their business.
The taxpayer can show that they had no ability to determine whether they would have CAT liability for the 2020 tax year, after taking into consideration exclusions and subtractions (ORS Chapter 317A).
The taxpayer made a reasonable estimate of the quarterly installment based on information available to them at the time.
The taxpayer relied on information contained in a proposed administrative rule.

Taxpayers must use the best information available, and document all information and assumptions relied upon. Taxpayers are not required to submit documentation to the department unless requested. For general information on CAT penalties, please see the "When will the department impose interest and penalties?" FAQ above.
To learn how the coronavirus pandemic, wildfires, and straight-line winds affect tax obligations more generally, please visit the department's tax relief options webpage.

Taxpayers who use a 52-53-week annual accounting period under Internal Revenue Code (IRC), Section 441, must use a 52-53-week tax year for CAT. For CAT's purposes, IRC Section 441 and associated federal regulations (26 CFR 1.441-2) apply to determining when determining CAT filing deadlines and certain effective dates.

When determining an effective date or a CAT deadline that is expressed in terms of tax years, a 52-53-week tax year is considered to:

Begin on the first day of the calendar month beginning nearest to the first day of the 52-53-week tax year.
End on the last day of the calendar month ending nearest to the last day of the 52-53-week tax year.

Taxpayers may refer to IRS Publication 538: Accounting Periods and Methods for more information.

Contact DOR

Questions about the CAT may be email to OSBP.help.dor@dor.oregon.gov. Additionally, we keep a mailing list for future CAT updates. If you would like to sign up for additional information as it becomes available, please subscribe to our mailing list. Also, you can call 503-945-8005.

Contact us

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Email: OSBP.help.dor@dor.oregon.gov

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Resources

Estimated payments

Estimated payments, which can be calculated using the estimated payments worksheet included in the CAT return instructions, are due for the previous quarter on or before the last day of the fourth, seventh, and tenth months of the tax year, and on the last day of the first month immediately following the end of the tax year.

ORS 317A-Corporate Activity Tax

House Bill 4202 summary

SB 164 summary

To see CAT administrative rules that have been filed with the Oregon Secretary of State, visit our administrative rule notices webpage.

Returns may be filed by mail, or through an approved e-file vendor only.

Find approved CAT e-file vendors

Find CAT forms

If you would like to sign up for additional information as it becomes available, please subscribe to our mailing list.

You can also follow us on Twitter at #OregonCAT.

To provide rule input, email rulescoordinator.dor@oregon.gov.

Our voluntary disclosure program helps resolve prior tax debt. If your business isn't in compliance with Oregon tax laws, we encourage you to come forward. See our voluntary disclosure page for more information.

Research

Corporate Activity Tax Statistics

Corporate Activity Tax (CAT)

About the tax

Additional information

CAT training materials

​Training PowerPoint presentations

Subject-specific training videos

Penalty and interest

How to avoid or pay for penalties and interest

Penalties

Interest​​​

Additional interest

Frequently asked questions

CAT overview FAQ

What is the Corporate Activity Tax?

Who is subject to the CAT?

Who is not subject to CAT?

What nexus standard is used for CAT?

What accounting method must I use for CAT?

When do I need to register for the CAT?

Can I pass the CAT on to my customers?

How do I estimate the amount of CAT attributable to a sale?

Can CAT returns be filed via Revenue Online?

Are proration of the filing threshold and/or expenses required for a CAT return filed for the first or final year of a business of the effective period is less than 12 months?

Commercial activity and exclusions FAQ

What is commercial activity?

When is property brought into Oregon included in taxable commercial activity?

Are motor vehicle dealer trades excluded from CAT?

Who is an agent for the purpose of CAT?

Can I exclude receipts from the sale of groceries?

Are receipts from sales to Oregon wholesalers excludable?

How can farming operations selling agricultural commodities demonstrate out-of-state-sales?

Unitary group FAQ

What are unitary groups?

How do unitary groups register and file?

Can unitary groups with non-US members exclude all non-US members from the group return?

How are the unitary groups determined when an entity qualifies as a member of more than one unitary group due to having more than 50 percent common ownership and unitary business activity?

CAT subtraction and tax liability FAQ

How do you calculate the CAT liability?

How are cost inputs defined?

What is included in the labor cost subtraction?

Filing extensions, quarterly estimated payments, and penalty

Will an extension to file a CAT return be allowed?

How often am I required to file and pay?

When are estimated payments required?

How do I pay my estimated taxes?

When will the department impose interest and penalties?

Is penalty relief available for 2020?

How do I determine deadlines and effective dates for a 52-53 week tax year?

Contact DOR

How can I contact the Oregon Department of Revenue with questions about the CAT?

Contact us

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Payment options

​​Estimated payments

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Interest

Estimated payments