About the tax
On May 16, 2019, Governor Kate Brown signed House Bill 3427 into law.
The legislation accomplishes the following:
- Establishes a "Fund for Student Success" that is separate and distinct from the state's general fund.
- Adopts 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 will be transferred to the Fund for Student Success and will be used for education spending.
Register for the Corporate Activity Tax
Frequently asked questions
Basic information on the Corporate Activity Tax
Beyond the FAQ
High-level summaries of the rules and topics to help with taxpayer compliance
CAT update presentation video
To provide the latest CAT information to business taxpayers and tax professionals, a video of the March 10 CAT update meeting in Ashland and the PowerPoint presentation used in that meeting and others are available.
The Corporate Activity Tax policy staff recently met via conference call with a group of business taxpayers. Read the taxpayers' questions and the department's answers.
Subscribe to the CAT mailing list
If you would like to sign up for additional information as it becomes available, please subscribe to our mailing list. You can also download
Publication OR-CAT-BRO for additional information.