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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.

Community Alliance of Tenants
Oregon's only statewide, member-controlled renters' rights organization. Tenant Education + Organizing + Advocacy = Tenant Power. Call our Renters' Rights Hotline 503-288-0130

Cats - Oregon Department of Fish & Wildlife
Oregon's three cat species all belong to the same family as the domestic house cat. Cats are muscular but graceful and have retractable claws to hold prey. The cougar is the largest felid in Oregon, and except for the jaguar, the largest felid in the western Hemisphere.

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.

SB 762 Repeals the CAT tax :: Oregon Citizens Lobby
The CAT is not a transactional tax like a sales tax; instead, it is imposed on Oregon sales regardless of where the sale originates, potentially leading to higher costs for consumers as businesses may pass these increased costs onto their customers.

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.

2024 Form OR-CAT, Oregon Corporate Activity Tax Return, 150-106-003
Oregon Corporate Activity Tax Return Oregon Department of Revenue 1 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples. Fiscal year beginning (MM/DD/YYYY) Fiscal year ending (MM/DD/YYYY) 150-106-003 (Rev. 05-03-24, ver. 01)

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.

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.

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.

 

 

 

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