Refer to the notice you received, or your tax return. (1st digit of your TIN) Commercial Activity Tax and Cigarette Stamp Tax distributor account numbers should use a zero at the end of their account number. For KWH/MCF Tax, the 9th digit is assigned by the Department of Taxation. Please visit tax.ohio.gov to learn more about the new registration, collection, and filing requirements. return transmitters the capability to submit large numbers of filings of State and School District Withholding tax returns to the Ohio Department of Taxation via bulk file upload. Ohio recognizes the federal S election with regard to income tax, but nonetheless requires S corporations to pay the commercial activity tax. In addition, an individual S corporation shareholder will owe tax to the state on his or her share of the company's income. Ohio Statutes Title [57] LVII TAXATION Chapter 5751: COMMERCIAL ACTIVITY TAX Current through June, 2018 5751.04 Registration of taxpayer with 5751.05. Election as calendar year taxpayer. Register for EFT Taxpayers must have received a notice from the Department of Taxation to register on this website. Taxpayers can register online only for Commercial Activity, Sales, Streamlined, Use and Withholding taxes. 5703-29-22 Explanation of the commercial activity tax credits. (A) (1) For purposes of the commercial activity tax, the law provides for five different credits taxpayers may apply against their tax liability: (a) a nonrefundable jobs retention credit; (b) a nonrefundable credit for qualified research expenses; (c) a nonrefundable credit for a borrower's qualified research and development loan Ohio Department of Taxation, Sales Tax Division (888)405-4039 The Ohio Research and Development Investment Tax Credit, which is authorized within Section 5751.51 of the Ohio Revised Code, is a nonrefundable credit against the Commercial Activity Tax (CAT). Entities having "substantial nexus" with Ohio and more than 50% common ownership are required to file Ohio Commercial Activity Tax ("CAT") returns as a combined taxpayer, unless an election to file as a consolidated group is made. A group may elect to file CAT returns as a consolidated taxpayer if the group has at least Loading, Please Wait! This may take a second or two. Use the Ohio Business Gateway to register, file, and pay many types of taxes and other transactions — including sales and use tax, employer withholding, commercial activity tax, unclaimed funds, and unemployment compensation tax. Log in to the Gateway Electronic registration is available online through the Ohio Business Gateway. Paper registration forms can be downloaded at Tax Forms or requested by calling 1-800-282-1782. CAT 2005-02-Commercial Activity Tax: Nexus Standards for more details. There is a Commercial Activity Tax for each LLC formed in Ohio which varies depending upon your LLC's income. Commercial Activity Tax In Ohio, LLCs with gross receipts in Ohio exceeding $150,000 per year are required to pay a commercial activity tax . There is a Commercial Activity Tax for each LLC formed in Ohio which varies depending upon your LLC's income. Commercial Activity Tax In Ohio, LLCs with gross receipts in Ohio exceeding $150,000 per year are required to pay a commercial activity tax . For purposes of the commercial activity tax, some taxpayers are required to file tax returns and to rem