As a reminder, the next Ohio Commercial Activity Tax (CAT) filing deadline is approaching for quarterly filers. The 3rd quarter 2017 CAT return is due on Monday, November 13, 2017.
Issues that can often impact CAT filers include:
- Consolidated/combined filing methodology
- Credit opportunities
- Sourcing of receipts
- Classification as a taxable receipt
In addition, GBQ continues to follow CAT-related legislative updates and cases.