Ohio Second Quarter Commercial Activities Tax Due August 9, 2006
Salt Tax Alert, August 2006 

The 2006 2nd Quarter Ohio CAT Return must be received by the State of Ohio by August 9, 2006 for calendar quarter taxpayers. This return reports Ohio taxable receipts for the calendar year quarter (April 1, 2006 through June 30, 2006).

Please note that the rate has increased effective this quarter as part of the phase-in of the CAT Tax. All entities (except not-for-profit, banks and other financial institutions, bank holding companies, insurance companies and affiliates, dealers in intangibles, and public utilities) are subject to the CAT if they have annual Ohio taxable gross receipts over $150,000. Ohio Taxable Gross Receipts include all Ohio final destination sales for tangible personal property and service income where the benefit is received in Ohio.

Quarterly taxpayers are those businesses with annual Ohio Taxable gross receipts over $1,000,000. Quarterly taxpayers must file and pay the 2nd Quarter return electronically.

Annual filers, entities with receipts greater than $150,000 up to $1 million in annual Ohio taxable gross receipts do not have a filing requirement for the quarter as long as the minimum fee of $150 has been previously submitted. Taxpayers making online payments have two options:

1. ACH debit – Payment may be established up to the due date of the return being filed. In order to use this method on the Ohio Business Gateway, you will need the following information:
   • Checking or savings account routing number
   • Checking or savings bank account number
2. ACH credit – Taxpayers will have to create an user account and payments are accepted through the Ohio Treasurer of State.

The Ohio Business Gateway may be accessed by: http://obg.ohio.gov/

The Ohio Treasurer of State may be accessed by: https://eft.tos.ohio.gov/EftOhio/EftHomePage.jsp

Please note that there have been several clarifications from the Ohio Department of Taxation. These Informational Releases maybe accessed at www.tax.ohio.gov or contact a member of your local SALT Team.

Disclaimer: The information provided in this memorandum is only a general summary and is being distributed with the understanding that Plante & Moran, PLLC is not rendering legal, accounting, or other professional advice or opinions on specific facts or matters and, accordingly, assumes no liability whatsoever in connection with its use.