The Oregon Department of Revenue (DOR) is holding a series of meetings to seek input from business taxpayers and tax preparers about the administrative rules for Oregon's new Corporate Activity Tax (CAT). DOR administrative rule writers will be attending the series of meetings to hear the concerns, questions, and suggestions of those affected by the rules.
Upcoming meetings and conference calls
DOR has advised the full meeting schedule covers statewide stops. The series of meetings began in mid-September and continue through October 4, 2019.
Post the statewide meetings tour, DOR also plans to host a series of conference calls to allow business taxpayers and tax preparers who are unable to attend the meetings in-person to participate in the rules discussion.
Department of Revenue shares that representatives will ensure two-way conversations throughout the meetings and will do their best to answer questions from attendees. They will also seek input from attendees to help guide the rule-making process.
Issues expected to be discussed at the series of meetings include:
- Who must register
- When and how businesses register
- Who must file and who must pay the tax
- Annual returns based on calendar year activity
- How commercial activity is defined
- Exemptions for charitable organizations
- Exclusions for groceries, subcontractors, wholesalers, and others
- What counts toward the 35 percent subtraction
- How estimated payments will be calculated
- When estimated payments are due
Information available at DOR website:
You can find more information about the Corporate Activity Tax, including a list of frequently asked questions, and sign up for email notifications about the CAT on the Department of Revenue website.