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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.

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.

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.

Adopt a Pet | Oregon Humane
Adopt a pet at the Oregon Humane Society in Portland. View available dogs, cats, rabbits, horses and more. Outreach locations across the metro area also.

Oregon Corporate Activity Tax - mossadams.com
Passed in 2019, Oregon’s Corporate Activity Tax (CAT) is a unique, first-of-its-kind tax on businesses with customers in the state or that have Oregon-based vendors, suppliers, or service providers.

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.

Understanding the Oregon corporate activity tax | Wipfli
The Oregon CAT, which is imposed in addition to the state’s historical corporate net income tax and gross receipts-based minimum tax, is a form of gross receipts tax that combines elements of Ohio’s Commercial Activity Tax and Texas’ Revised Franchise (Gross Margin) Tax.

ORS Chapter 317A – Corporate Activity Tax - OregonLaws
Oregon Revised Statutes Volume 8, Revenue and Taxation; Title 29, Revenue and Taxation; Chapter 317A, Corporate Activity Tax. Refreshed: 2025-05-10.

 

 

 

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