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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.5pt;color:black"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.5pt;color:black">The Oregon Department of Revenue (DOR) will host a series of meetings across the state in March to provide information to business taxpayers
and tax professionals about the administrative rules for Oregon’s new Corporate Activity Tax (CAT).</span><span style="font-size:12.0pt;color:black"><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.5pt;color:black"> </span><span style="font-size:12.0pt;color:black"><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.5pt;color:black">Department representatives used input collected from stakeholders during a 12-stop tour in fall 2019 in prioritizing and writing the rules.
March’s meetings will include a presentation and discussion of the initial temporary rules.</span><span style="font-size:12.0pt;color:black"><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.5pt;color:black"> </span><span style="font-size:12.0pt;color:black"><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.5pt;color:black">The tour kicks off in Bend March 2 with a 6 to 7:30 p.m. meeting in Science 109 on the campus of Central Oregon Community College. Additional
meetings are planned in Ontario, La Grande, The Dalles, Klamath Falls, Ashland, Eugene, Gresham, Coos Bay, Lincoln City, Seaside, and Keizer. The
<a href="https://www.oregon.gov/DOR/programs/businesses/Documents/MarchEducationTourSchedule.pdf">
complete schedule</a> can be found on the CAT page of the Department of Revenue website.</span><span style="font-size:12.0pt;color:black"><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.5pt;color:black"> </span><span style="font-size:12.0pt;color:black"><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><span style="font-size:10.5pt;color:black">ACH payments now available</span></b><span style="font-size:12.0pt;color:black"><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.5pt;color:black">The ability to make online payments and apply for ACH credit are now available through Revenue Online.</span><span style="font-size:12.0pt;color:black"><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.5pt;color:black"> </span><span style="font-size:12.0pt;color:black"><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.5pt;color:black">If you want to make ACH payments, you must submit an ACH credit application for the Corporate Activity Tax (CAT). On the department’s
<a href="https://www.oregon.gov/DOR/Pages/index.aspx">website</a>, go to Revenue Online and scroll down to Tools. Now, click Apply for ACH credit and complete the application.</span><span style="font-size:12.0pt;color:black"><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.5pt;color:black"> </span><span style="font-size:12.0pt;color:black"><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.5pt;color:black">Once you’ve completed the application, you will receive a confirmation providing the routing and account number. Please note: You should
not use account numbers from other tax programs. First quarter estimated payments for the CAT are due April 30.</span><span style="font-size:12.0pt;color:black"><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.5pt;color:black"> </span><span style="font-size:12.0pt;color:black"><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><span style="font-size:10.5pt;color:black">Two new FAQ added</span></b><span style="font-size:12.0pt;color:black"><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.5pt;color:black">Answers to two new frequently asked questions have been added to the CAT page of the department’s
<a href="https://www.oregon.gov/DOR/Pages/index.aspx">website</a>.</span><span style="font-size:12.0pt;color:black"><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.5pt;color:black"> </span><span style="font-size:12.0pt;color:black"><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.5pt;color:black">The questions cover the topics:</span><span style="font-size:12.0pt;color:black"><o:p></o:p></span></p>
<ul type="disc">
<li class="MsoNormal" style="color:black;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1">
<span style="font-size:10.5pt">Are receipts from sales to Oregon wholesalers excludable? And;</span><span style="font-size:12.0pt">
<o:p></o:p></span></li><li class="MsoNormal" style="color:black;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1">
<span style="font-size:10.5pt">Can I exclude receipts from the sale of groceries?</span><span style="font-size:12.0pt">
<o:p></o:p></span></li></ul>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.5pt;color:black"> The FAQ include high level summaries of the administrative rules and the topics that were determined not to require a rule.</span><span style="font-size:12.0pt;color:black"><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.5pt;color:black"> </span><span style="font-size:12.0pt;color:black"><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.5pt;color:black">Thank you,</span><span style="font-size:12.0pt;color:black"><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.5pt;color:black"> </span><span style="font-size:12.0pt;color:black"><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><span style="font-size:10.5pt;color:#336699">Corporate Activity Tax Policy Team</span></b><span style="font-size:12.0pt;color:black"><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.5pt;color:black">Oregon Department of Revenue</span><span style="font-size:12.0pt;color:black"><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:12.0pt;color:black"><a href="mailto:cat.help.dor@Oregon.gov"><span style="font-size:10.5pt">cat.help.dor@Oregon.gov</span></a><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.0pt;color:black">[eb]</span><span style="font-size:12.0pt;color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
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