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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:Times"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt">The Oregon Department of Revenue reminds businesses that they are required to register for the Corporate Activity Tax (CAT) within 30 days of passing $750,000 in Oregon commercial activity for the year. Businesses
that passed the threshold in late February will need to register with the department by the end of March.</span><span style="font-size:12.0pt;font-family:Times"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"> </span><span style="font-size:12.0pt;font-family:Times"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">The department understands that businesses may be more uncertain about when they will reach the $750,000 registration threshold given the effects of the COVID-19 pandemic and the governor’s order for Oregonians
to stay home. Taxpayers should use their best judgement about when to register.</span><span style="font-size:12.0pt;font-family:Times"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"> </span><span style="font-size:12.0pt;font-family:Times"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt">More than 8,200 businesses have already registered for the CAT. During the 2019 session the Legislative Revenue Office predicted approximately 40,000 businesses would have to pay taxes under the CAT, which
went into effect Jan. 1.</span><span style="font-size:12.0pt;font-family:Times"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"> </span><span style="font-size:12.0pt;font-family:Times"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt">A short CAT registration training document is available on the CAT page of the Revenue
<a href="https://www.oregon.gov/dor/Pages/index.aspx"><span style="color:#0563C1">website.</span></a><br>
<br>
To register, individuals doing business in Oregon will need their name, and their social security number or individual taxpayer identification number. Businesses will need their entity’s legal name and federal employer identification number.</span><span style="font-size:12.0pt;font-family:Times"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt">Businesses and individuals will need:</span><span style="font-size:12.0pt;font-family:Times"><o:p></o:p></span></p>
<ul style="margin-top:0in" type="disc">
<li class="MsoNormalCxSpMiddle" style="margin-bottom:10.0pt;mso-add-space:auto;line-height:115%;mso-list:l0 level1 lfo1">
<span style="font-size:12.0pt;line-height:115%">Their mailing address;</span><o:p></o:p></li><li class="MsoNormalCxSpMiddle" style="margin-bottom:10.0pt;mso-add-space:auto;line-height:115%;mso-list:l0 level1 lfo1">
<span style="font-size:12.0pt;line-height:115%">The date they exceeded or expect to exceed $750,000 in Oregon commercial activity;</span><o:p></o:p></li><li class="MsoNormalCxSpMiddle" style="margin-bottom:10.0pt;mso-add-space:auto;line-height:115%;mso-list:l0 level1 lfo1">
<span style="font-size:12.0pt;line-height:115%">A valid email address or current Revenue Online login, and;</span><o:p></o:p></li><li class="MsoNormalCxSpMiddle" style="margin-bottom:10.0pt;mso-add-space:auto;line-height:115%;mso-list:l0 level1 lfo1">
<span style="font-size:12.0pt;line-height:115%">Their Business Activity Code (Refer to the current list of North American Industry Classification System codes found with their federal income tax return instructions.)</span><o:p></o:p></li></ul>
<p class="MsoNormal"><span style="font-size:12.0pt">Taxpayers don’t need a Revenue Online account to register for the CAT. Those who have Revenue Online accounts can’t be logged in to register for the CAT. Instead, they should go directly to the CAT webpage
and click on the “Register for the CAT” link on the right-hand side of the page.</span><span style="font-size:12.0pt;font-family:Times"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"> </span><span style="font-size:12.0pt;font-family:Times"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt">The ability to make online payments and apply for ACH credit are now also available through Revenue Online.<br>
<br>
CAT registrants who want to make ACH payments must submit an ACH credit application for the Corporate Activity Tax (CAT). The application is available on the department’s <a href="https://www.oregon.gov/DOR/Pages/index.aspx" target="_blank"><span style="color:#0563C1">website</span></a> through
Revenue Online by scrolling down to “Tools” and clicking “apply for ACH credit.”<br>
<br>
Once their application is completed, taxpayers will receive a confirmation providing the routing and account number. Taxpayers should not use account numbers from other tax programs. First quarter estimated payments for the CAT are due April 30.<br>
<br>
More information about the Corporate Activity Tax is available on the Department of Revenue’s website at <a href="http://www.oregon.gov/dor." target="_blank"><span style="color:#0563C1">www.oregon.gov/dor.</span></a> The recently updated page includes:</span><span style="font-size:12.0pt;font-family:Times"><o:p></o:p></span></p>
<ul style="margin-top:0in" type="disc">
<li class="MsoNormalCxSpMiddle" style="margin-bottom:10.0pt;mso-add-space:auto;line-height:115%;mso-list:l1 level1 lfo2">
<b><span style="font-size:12.0pt;line-height:115%">Frequently asked questions</span></b><span style="font-size:12.0pt;line-height:115%">— basic information about the CAT.</span><o:p></o:p></li><li class="MsoNormalCxSpMiddle" style="margin-bottom:10.0pt;mso-add-space:auto;line-height:115%;mso-list:l1 level1 lfo2">
<b><span style="font-size:12.0pt;line-height:115%">Beyond the FAQ</span></b><span style="font-size:12.0pt;line-height:115%">— high-level summaries of the rules and other topics to help with taxpayer compliance.</span><o:p></o:p></li><li class="MsoNormalCxSpMiddle" style="margin-bottom:10.0pt;mso-add-space:auto;line-height:115%;mso-list:l1 level1 lfo2">
<b><span style="font-size:12.0pt;line-height:115%">CAT update tour presentation</span></b><span style="font-size:12.0pt;line-height:115%">—links to a video presentation on the CAT administrative rules to date and the accompanying PowerPoint presentation used
during CAT update meetings earlier in March.</span><o:p></o:p></li><li class="MsoNormalCxSpMiddle" style="margin-bottom:10.0pt;mso-add-space:auto;line-height:115%;mso-list:l1 level1 lfo2">
<b><span style="font-size:12.0pt;line-height:115%">Administrative rules</span></b><span style="font-size:12.0pt;line-height:115%">—a link to the agency’s administrative rules page where taxpayers can find rules for the CAT that have been filed with the Oregon
Secretary of State.</span><o:p></o:p></li><li class="MsoNormalCxSpMiddle" style="margin-bottom:10.0pt;mso-add-space:auto;line-height:115%;mso-list:l1 level1 lfo2">
<b><span style="font-size:12.0pt;line-height:115%">CAT mailing list</span></b><span style="font-size:12.0pt;line-height:115%">—the form to subscribe for email updates on the latest information on the CAT.</span><o:p></o:p></li></ul>
<p class="MsoNormal"><span style="font-size:12.0pt">Stakeholders can direct questions or comments about the CAT via email to <a href="mailto:cat.help.dor@oregon.gov?subject=RE:%20"><span style="color:#0563C1">cat.help.dor@oregon.gov</span></a> or call 503-945-8005.</span><span style="font-size:12.0pt;font-family:Times"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"> </span><span style="font-size:12.0pt;font-family:Times"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt">Thank you.</span><span style="font-size:12.0pt;font-family:Times"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"> </span><span style="font-size:12.0pt;font-family:Times"><o:p></o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:10.5pt;color:#336699">Corporate Activity Tax Policy Team</span></b><span style="font-size:12.0pt;font-family:Times"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.5pt;color:black">Oregon Department of Revenue</span><span style="font-size:12.0pt;font-family:Times"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.5pt;color:black"><a href="mailto:cat.help.dor@Oregon.gov" title="mailto:cat.help.dor@Oregon.gov"><span style="color:#0563C1">cat.help.dor@Oregon.gov</span></a></span><span style="font-size:12.0pt;font-family:Times"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:black"> </span><span style="font-size:12.0pt;font-family:Times"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#0000CC">To unsubscribe from this email list, reply “unsubscribe” to this email.</span><span style="font-size:12.0pt;font-family:Times"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"> </span><span style="font-size:12.0pt;font-family:Times"><o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
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