Updated Commercial Activity Tax information release

An ODT updated information release has been issued to clarify whether a consolidated elected taxpayer or combined taxpayer group must register and pay the commercial activity tax when total taxable gross receipts fall below certain thresholds. The information release can be found at the link below. 

CAT 2005-03 – Excluded Person – Consolidated Elected and Combined Taxpayer Groups 

https://tax.ohio.gov/static/commercial_activities/information_releases/CAT2005-03_Excluded_Person-UpdatedFeb2024.pdf