Commercial Activity Tax(Gross Receipts Tax) During the 2019 Legislative Session, Oregon’s legislature passed a new gross receipts/corporate activities tax on companies doing business in the state. The Oregon Department of Revenue is in the process of creating temporary rules, that will be replaced with final rules in Spring 2020. Below are resources to help you better navigate the new tax for your businesses. Resources Department of Revenue Frequently Asked Questions Online Registration for CAT Questions about the Commercial Activities Tax? Please feel free to contact John Rakowitz or Kirsten Adams using the links below.