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Commercial Activity Tax (CAT) Filing Deadline Reminder

This message is a friendly reminder to all commercial activity tax (CAT) practitioners and taxpayers that the third quarter 2025 CAT return is due November 10, 2025. 

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 2025, 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 June 30, 2025. If your account is closed as of that date, you will not be required to file a return for the 3^rd  quarter of 2025.

Please visit our website at tax.ohio.gov or contact the Ohio Department of Taxation at 1-888-722-8829 with any questions regarding the CAT.

Ohio Department of Taxation
P.O. Box 16158
Columbus, Ohio 43216-6158
Telephone: (888) 722-8829
Fax: (206) 666-4462

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