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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.

CAT Annual Impact Report 2025
Oregon's only statewide, member-controlled renters' rights organization. Tenant Education + Organizing + Advocacy = Tenant Power. Call our Renters' Rights Hotline 503-288-0130

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.

The Oregon Corporate Activity Tax (CAT) Explained: A Guide for Growing ...
Is your Oregon business growing rapidly? 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.

ORS Chapter 317A – Corporate Activity Tax - OregonLaws
Current through early 2026 Chap. 317A. Corporate Activity Tax's source at oregon .gov

2024, Form OR-CAT Instructions, Oregon Corporate Activity Tax, 150-106 ...
Tax-payers will file tax returns on the Form OR-CAT, Oregon Corporate Activity Tax Return. Fiscal filers must use the Form OR-CAT from the year that matches their period begin date.

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.

 

 

 

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