This message is a friendly reminder to all Commercial Activity Tax (CAT) practitioners and taxpayers that the first quarter 2026 CAT return is due May 11, 2026.

Taxpayers are required to file and pay the CAT electronically via the Ohio Business Gateway at gateway.ohio.gov.

If you anticipate having $6 million or less in taxable gross receipts in tax year 2026, we recommend that you cancel your CAT account.

You may do so by visiting the Gateway at gateway.ohio.gov and selecting the CAT Cancel Account transaction.

When canceling your account, please enter an effective date of March 31, 2026.

Contact Information

Ohio Department of Taxation
Business Tax Division
P.O. Box 16158
Columbus, OH  43216-6158
Phone:  888-722-8829
Fax:  206-666-8829
Web:  tax.ohio.gov