The Oregon Department of Revenue (DOR) will host a pair of live training sessions on the Zoom video conferencing platform in October to provide information to business taxpayers and tax professionals about the administrative rules for Oregon’s new Corporate Activity Tax (CAT).
The first meeting is planned for 12- 2pm PDT October 19.
- Meeting link: zoomgov.com/j/1608045185.
- Passcode: 920761
The second meeting is planned for 9-11am PDT October 20.
- Meeting link: zoomgov.com/j/1619858903.
- Passcode: 013983
In addition to a basic overview of the CAT, definitions of key elements of the law and an update on the ongoing rules process, the training sessions will specifically address:
- The 35 percent subtraction
- Unitary groups
- Sourcing of commercial activity and apportionment
- Quarterly underpayment penalty
- COVID-19 pandemic-related relief options
- Sales certificates
- Motor vehicle dealer trades
- Grocery exclusion
- Cost inputs for farmers
The training will also provide a review of the resources available on the CAT page of the Revenue website for business taxpayers and tax professionals.
Department representatives used input collected from stakeholders during a 12-stop tour in fall 2019 in prioritizing and writing the initial rules. A second tour provided training for business taxpayers and tax professionals in March before it was cut short by restrictions on public gatherings in response to the COVID-19 pandemic.
Use of the online Zoom meeting platform will allow the CAT policy team to present live in October. Participants will be able to follow along with a PowerPoint presentation. They will be able to submit questions via email to cat.help.dor@oregon.gov. The policy team will seek to answer the questions at the end of each section of the training presentation.
Stakeholders can direct questions or comments about the CAT anytime via email to cat.help.dor@oregon.gov or by calling 503-945-8005. Interested persons can also sign up for email updates on the CAT and other Revenue programs on the agency website.
To get tax forms, check the status of your refund or make tax payments, visit oregon.gov/dor or email questions.dor@oregon.gov. You can also call 800-356-4222 toll-free from an Oregon prefix (English or Spanish) or 503-378-4988 in Salem and outside Oregon. For TTY (hearing- or speech-impaired), we accept all relay calls.
