Calculate Ohio CAT liability on gross receipts over $6,000,000 at 0.26%.
npx skills add https://github.com/eriksjaastad/state-business-tax-skills --skill oh-cat
Please help me install this Agent Skill. Skill: oh-cat Source: https://github.com/eriksjaastad/state-business-tax-skills/tree/main/skills/oh-cat Command: npx skills add https://github.com/eriksjaastad/state-business-tax-skills --skill oh-cat
Ohio CAT (Commercial Activity Tax) liability calculation is automated to help businesses determine tax due when Ohio gross receipts exceed the threshold.
Calculate the Ohio CAT liability for a business with $15,000,000 of Ohio-sourced gross receipts.
High-intent search queries and answers about installing and using this skill.
Calculate Ohio CAT liability by applying a 0.26% tax rate to Ohio-sourced gross receipts exceeding the $6,000,000 exclusion threshold. The calculation requires identifying Ohio-sitused receipts and subtracting the exclusion amount before applying the rate.
Ohio CAT quarterly returns are due on the 10th day of the second month following the quarter-end. You must file quarterly once your Ohio gross receipts exceed the $6,000,000 threshold and establish bright-line nexus.
Bright-line nexus for Ohio CAT is triggered when gross receipts from Ohio sources exceed the statutory threshold. Situsing rules determine which receipts are attributed to Ohio based on where the revenue-generating activity occurs for accrual purposes.
Ohio CAT enforces ownership aggregation for multi-entity owners, meaning combined gross receipts across commonly owned entities are tested against the $6,000,000 exclusion threshold to determine overall tax liability.
Municipal tax overlays in cities like Columbus, Cleveland, and Cincinnati are factored into the overall Ohio CAT calculation to account for additional local tax obligations beyond the state-level commercial activity tax.
The Ohio CAT gross receipts exclusion threshold is $6,000,000. Receipts at or below this amount are excluded from the 0.26% tax, meaning only the portion of Ohio-sourced gross receipts above this threshold is taxed.
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