Ohio Commercial Activity Tax Proposed/Final Rules

The Ohio Department of Taxation has revised its proposed rule relating to the situsing of services under commercial activity tax for the sixth time. “In general, except as otherwise provided in the rule, gross receipts from services are sitused to the State of Ohio in the proportion that the purchaser’s benefit in Ohio with respect to whay was purchased bears to the purchaser’s benefit everywhere with respect to what was purchased.” (CAT 2005-06, revised October 2006)

Other new updates in Ohio’s CAT rules include those concerning changes in ownership, record retention requirements, situsing receipts from periodic payments for mobile property, qualified distribution centers (finalized rule), “bright-line presence” & situsing (finalized rule), cash discount defined ( finalized), and “agent” defined (finalized rule).

List of all proposed & recently finalized rules