Four more administrative rules governing Oregon’s new Corporate Activity Tax (CAT) were officially filed with the Secretary of State effective Feb. 1.
The temporary rules can be found on the Secretary of State’s website:
https://secure.sos.state.or.us/oard/processLogin.action. Rules for the CAT can be found by searching current rules for Chapter 150, Division 317.
The rule numbers and the subject matter they address include:
- 150-317-1410 Vehicle dealer trade certificate.
- 150-317-1400 Determining property resold out of state, and methods of determining.
- 150-317-1150 Retail sale of groceries exclusion.
- 150-317-1140 Wholesale sale of groceries exclusion.
The four new rules bring the total of administrative rules adopted for the CAT to 16. Twelve initial temporary rules were filed Jan. 1. One more set of temporary rules will be filed in March.
Temporary rules can only be in effect for 180 days and Revenue officials said they will begin the permanent rulemaking process on April 1. That process includes an official period for public comment and a public hearing, giving business taxpayers and tax professionals another opportunity to provide input into the rules before they become permanent.
The new law requires businesses with Oregon commercial activity in excess of $750,000 to register for the CAT. Once they reach that threshold, businesses must register within 30 days. Some businesses may have reached the threshold early in January, while others might not top that mark until much later in the year.
Registration for the CAT opened in early December and more than 4,600 businesses have already registered through Revenue Online on the agency’s website at http://www.oregon.gov/dor.