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Oregon Department of Revenue : Corporate Activity Tax (CAT ...
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.

How to Calculate and File the Oregon Corporate Activity Tax
Navigate the Oregon CAT rules. We detail registration thresholds, complex tax base calculation, unitary group rules, and market sourcing requirements.

Oregon enacts Corporate Activity Tax (CAT), imposed on ... - Deloitte
The Oregon CAT is a new business tax in addition to Oregon’s corporate income tax and, while applying certain similar concepts such as market-sourcing for sales of services and unitary groups, the Oregon CAT is a separate, independent, and a new tax for Oregon taxpayers to consider.

Community Alliance of Tenants
Have questions about your tenant rights? The CAT Hotline is open Mon/Wed/Fri from 1 pm to 5 pm. Call us at (503) 288-0130. For quicker answers to some of your questions, visit the know your rights section of our website. we apologize for any inconvenience due funding cuts.

Corporate Activity Tax
Corporate Activity Tax (ORS 371A) : Overview The Oregon Corporate Activity Tax applies to all business types (Corporations, Partnerships, Proprietors, etc.) with a substantial nexus in Oregon.

The Oregon Corporate Activity Tax (CAT) Explained: A Guide for Growing ...
Don't let the Oregon Corporate Activity Tax (CAT) catch you by surprise. Here is everything Portland small business owners need to know about navigating the CAT, including thresholds, deductions, and registration deadlines.

Corporate Activities Tax - Oregon Restaurant & Lodging Association
Oregon’s Corporate Activity Tax (CAT) is a gross receipts tax applied to businesses with more than $1 million in Oregon commercial activity, calculated as $250 plus 0.57% of taxable revenue above that threshold.

6 Must-Know Facts about the Oregon Corporate Activity Tax (CAT)
The CAT is based on a term called “Oregon commercial activity”, which has some important characteristics: Commercial activity includes gross revenue before any deductions, so whether or not you have profit is not relevant for this tax.

Oregon Revised Statutes
The text that is operative on and after January 2, 2038, including amendments by section 6, chapter 502, Oregon Laws 2025, is set forth for the user’s convenience.

Oregon Enacts the Corporate Activity Tax, A Gross Receipts Tax on ...
The Oregon CAT will be imposed on every person with taxable commercial activity in Oregon at a rate of $250 plus 0.57 percent of the person’s taxable commercial activity that exceeds $1 million.

 

 

 

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