Ohio – Proposed Draft Amendments to CAT Electronic Filing and Payments Requirements

SALT Report 2785 – The Ohio Department of Taxation revised an information release announcing proposed draft amendments to Adm. Code 5703-29-05. This rule specifies that both annual and quarterly taxpayers must file and pay their commercial activity tax (CAT) electronically.

The first information bulletin addresses Am. Sub. H.B. 59 of the 130th General Assembly, which allows the Tax Commissioner to require an annual taxpayer to file and pay electronically. The second version of this release clarifies the Department’s position and intent regarding the first return and payment that will be impacted by this rule change. Specifically, the Department intends to have annual taxpayers file and pay their CAT returns electronically on or after January 1, 2014.

Prior to adopting a final rule requiring an annual taxpayer to file and pay electronically, the Department is requesting comments from the public regarding this rule. All comment must be received by August 2, 2013. The can be sent to Laura Stanley at Laura.Stanley@tax.state.oh.us or by calling her at (614) 644-5764.

For Further Information

Ohio Department of Taxation – CAT Information Release 2013-03