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.

Updates

CAT FAQ Page Updated, Improved

[February 3] In an effort to help taxpayers find answers to their questions about the Corporate Activity Tax with greater ease, a key change has been made to the CAT page of the Department of Revenue website.

Frequently asked questions (FAQ) can now all be found in the same page and are grouped in the following categories.

    • CAT overview
    • Commercial activity and exclusions
    • Unitary groups
    • CAT subtractions and tax liability
    • Filing extensions, quarterly estimated payments and penalties
    • Contacting Revenue

In addition, some of the answers to the FAQ have been updated to reflect better more up-to-date information.

The CAT page also still includes the CAT training materials page, which includes registration and payment training presentations, questions and answers from the on-line CAT training sessions held in October, and a series of topic-specific training videos.

Taxpayers with general questions about the CAT can email cat.help.dor@oregon.gov or call 503-945-8005.​


Key 2021 Dates for the CAT

[January 7] The Oregon Department of Revenue and the Corporate Activity Tax team want to provide you with a list of key dates and the location of CAT forms, which are now available on the Revenue website.

In addition, we want you to know that we are here to answer your questions and provide assistance. Taxpayers with questions about the CAT can email cat.help.dor@oregon.gov or call 503-945-8005.

Key dates for 2021 include:

  • February 1—Fourth quarter 2020 CAT estimated payments due.
  • April 15—Last day to file CAT return without an extension or apply for an extension for filing a CAT return.
  • April 30—First quarter 2021 CAT estimated payments due.
  • August 2—Second quarter 2021 CAT estimated payments due.
  • October 15—Last day to file 2020 CAT return with an extension.
  • November 1—Third quarter 2021 CAT estimated payments due.
  • February 1, 2022—Fourth quarter 2021 CAT estimated payments due.

CAT forms can be found on the Department of Revenue website forms page by scrolling down to Corporate Activity Tax or entering Corporate Activity Tax in the search block.

Help with understanding the CAT is available on the CAT page of the Revenue website. Important online resources include a worksheet to help with estimating payments, registration and payment training, a list of frequently asked questions, and a series of short subject-specific instructional videos.

Relief options available to taxpayers negatively affected by the COVID-19 pandemic can be found on the agency’s tax relief options page. Information about tax relief available for those affected by wildfires is also available on the agency website.

To keep up with the latest CAT information signup for email updates.


CAT Forms Now Available Online

[December 17] Forms for Oregon’s Corporate Activity Tax are now available on the Department of Revenue website. Go to the Revenue forms page and scroll down to Corporate Activity Tax or type “corporate” in the search box. Forms now available include:

  • Form OR-CAT, Oregon Corporate Activity Tax Return.
  • Form OR-CAT, Oregon Corporate Activity Tax Return Instructions.
  • Form OR-CAT-EXT, Application for Extension of Time to File an Oregon Corporate Activity Tax Return.
  • Form OR-CAT-V, Oregon Corporate Activity Tax Payment Voucher.
  • Form OR-QUP-CAT, Underpayment of Oregon Corporate Activity Estimated Tax.
  • Publication OR-CAT-BRO, Corporate Activity Tax Brochure.
  • Schedule OR-AF-CAT, Schedule of Affiliates for Form OR-CAT.
  • Schedule OR-EXC-CAT, Exclusions From Commercial Activity.
  • Schedule OR-EXC-CAT, Exclusions From Commercial Activity.
  • Worksheet OR-CAT, Instructions for calculating tax on corporate activity.

Taxpayers with general questions about the CAT can email cat.help.dor@oregon.gov or call 503-945-8005.

Resources

Questions about the Commercial Activities Tax?

Please feel free to contact John Rakowitz or Kirsten Adams using the links below.