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History and Current Issues of the Ohio Commercial Activity Tax (CAT)

Gain a better understanding of the history, current issues, and best practices in commercial activity tax compliance.This topic will provide a comprehensive Ohio Commercial Activity Tax (CAT) update. Receive instruction on CAT compliance matters, including nexus, registration and calculating Ohio taxable gross receipts. Receive updates on Ohio CAT audit issues. Additionally, faculty will discuss the status and impact of recent CAT court cases, as well as current CAT legislation. Finally, the faculty will utilize case studies to further build on concepts learned during the session.
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Why Lorman?

Over 30 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

CAT Overview
  • Gross Receipts Tax vs. Income Tax
  • Tax Rate and Minimum Tax
  • Annual and Quarterly Filers
Nexus
  • Nexus Standards
  • Bright-Line Presence
Registration
  • Combined/Consolidated Groups
  • Joint Ventures
Compliance
  • Identifying Gross Receipts
  • Situsing Receipts
  • Agency Exclusion
CAT Credits
Audit Issues
Other Considerations
  • Refund Claims
  • Voluntary Disclosure Program
  • Ohio Tax Amnesty Program
Case Studies
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Why Lorman?

Over 30 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

Audio & Reference Manual

This program format does NOT qualify, nor meet the National Standard for NASBA accreditation.

MP3 Download

This program format does NOT qualify, nor meet the National Standard for NASBA accreditation.

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Why Lorman?

Over 30 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Sara L. Goldhardt, CPA

Sara L. Goldhardt, CPA

GBQ Partners LLC

  • Director, State and Local Tax Services at GBQ Partners LLC
  • Practice focuses on state and local taxation, primarily in the areas of multistate income/franchise tax, Ohio Commercial Activity Tax (CAT), municipal income tax and employment tax
  • Past speaking engagements include the OSCPA MEGA Tax Conference, the Columbus Association of Tax Professionals and the Ohio Tax Conference
  • More than 17 years of experience in federal and state and local tax
  • B.S. degree in accounting, The Ohio State University
  • Member of The American Institute of Certified Public Accountants and The Ohio Society of Certified Public Accountants
  • Can be contacted at 614-947-5243 or [email protected]
Matthew E. Stamp, J.D., LL.M.

Matthew E. Stamp, J.D., LL.M.

GBQ Partners LLC

  • Director of State and Local Tax Services at GBQ Partners LLC
  • Practice focuses on all areas of state and local taxation including multistate income/franchise, sales/use tax, property tax and incentives and credits
  • Frequent speaker at state and local tax forums including events sponsored by Lorman, the Ohio Society of CPA's, and the Ohio Tax Conference
  • More than 18 years of sales and use tax experience
  • J.D. degree and LL.M. degree in tax, Capital University Law School; B.A. degree in accounting, University of Mount Union
  • Can be contacted at 614-947-5302 or [email protected]
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Why Lorman?

Over 30 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

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Product ID: 401298
Published 2017
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