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                              Oregon Corporate Activity Tax
                              Form OR-CAT Instructions                                               2024

                              Table of contents

What’s new .................................................................................2        Auto dealers ...............................................................................3
Important reminders ................................................................2                Wholesale or retail sale of groceries.......................................3
Filing information .....................................................................2            Filing checklist and reminders ...............................................4
Who must register? ...................................................................2              Estimated tax payments ...........................................................5
Who must file? ...........................................................................2          Return instructions ...................................................................6
What form do I use? ..................................................................2              Schedule OR-AF-CAT instructions ...................................... 10
Filing requirements ..................................................................2              Schedule OR-EXC-CAT instructions .................................... 11
Unitary groups ..........................................................................2           Form OR-QUP-CAT instructions .......................................... 11
E-file ............................................................................................2 Do you have questions or need help? ...................................12
Federal or other state audit changes .......................................3                        Appendix A, 2024 Schedule OR-EXC-CAT code list ..........13
Amended returns ......................................................................3              Appendix B, Sample certificates ...........................................15
Protective claims .......................................................................3
                                                                                                     Appendix C, Alternative apportionment ............................20
Additional information on certain exclusions ......................3
                                                                                                     Appendix D, Instructions for estimated payments  
Agents. ........................................................................................3    if using the annualized method ...........................................21

Information contained herein is a guide. For complete details of law, refer to Oregon Revised Statutes (ORS) and Oregon 
Administrative Rules (OAR).

                              Go electronic

                              Fast • Accurate • Secure

File your Corporate Activity Tax return through the electronic filing program. With approved third-party software, you can 
e-file your return with all schedules. You can also conveniently include an electronic payment with your e-filed original 
return. See “E-file.”

150-106-003-1 (Rev. 08-21-24) Page 1 of 21                                                           Form OR-CAT Instructions

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What’s new Registration is due within 30 days of meeting the $750,000
registration threshold. You don’t need to register again if you
For tax years beginning on or after January 1, 2024, a registered in a prior year. A penalty of $100 per month may
seven-month extension to file the CAT return is available. be assessed for failing to register, up to $1,000 in a tax year.
Taxpayers don’t need to show good cause to obtain a filing You must register through Revenue Online.
extension. An extension to file isn’t an extension to pay.
Who must file?
CAT taxpayers who have an extension to file their fed-
eral income tax return from the IRS will automatically be Persons or unitary groups with Oregon commercial activity
allowed a seven-month extension to file their CAT return. of $1 million or more are required to file a CAT return.

If you have obtained a federal extension, you don’t need to What form do I use?
request a separate extension to file for CAT. Taxpayers are
not required to submit a copy of their federal extension in The Oregon CAT program only has one tax return. Tax-
order to obtain an extension for CAT. However, taxpayers payers will file tax returns on the Form OR-CAT, Oregon
must retain a copy of the federal extension and provide to Corporate Activity Tax Return. Fiscal filers must use the Form
Oregon Department of Revenue upon request. OR-CAT from the year that matches their period begin date.
Other CAT forms and schedules include:
If the taxpayer doesn’t have a federal extension and is only
seeking an extension to file their CAT return, they must file • Form OR-CAT-V, Oregon Corporate Activity Tax Payment
a CAT extension request using Form OR-EXT-CAT. The form Voucher.
must be filed with the department on or before the original • Schedule OR-EXC-CAT, Exclusions From Commercial
due date of the return. Find Form OR-EXT-CAT in the Form Activity.
Library. • Schedule OR-AF-CAT, Schedule of Affiliates for Form
OR-CAT.
• Form OR-QUP-CAT, Underpayment of Oregon Corporate
Important reminders
Activity Estimated Tax.
Revenue Online. Revenue Online provides convenient, • Form OR-EXT-CAT, Application for Extension of Time to File
secure access to tools for managing your Oregon tax account. an Oregon Corporate Activity Tax Return.
With Revenue Online, you may:
• Register for CAT. Filing requirements
• View your tax account.
• Make and review payments. Unitary groups
• View correspondence we sent you.
• Check the status of your refund. A unitary group is a group of entities that:
• File appeals. 1. Is united by more than 50 percent common ownership;
• Submit an extension. and
• Add an authorized representative/POA. 2. Has, directly or indirectly between members or parts of
• Submit documents. the enterprise, either a sharing or an exchange of value
For more information and instructions on setting up your shown by:
Revenue Online account, visit www.oregon.gov/dor. As • Centralized management or a common executive
updates or changes are made to these instructions, they will force;
also be posted to our website. • Centralized administrative services or functions
Note: The CAT return may not be filed through Revenue resulting in economies of scale; or
Online. • Flow of goods, capital resources, or services showing
functional integration.
Filing information A unitary group shall register, file and pay taxes as a single
taxpayer and may exclude receipts from transactions among
Who must register? its members under the CAT.
Persons or unitary groups with Oregon commercial activity Unitary business with non-U.S. members. Unitary groups
exceeding $750,000 must register for the CAT. Commercial may make an election to exclude non-U.S. members from the
activity is the total amount realized by a business from the return if the non-U.S. member has no Oregon commercial
transactions and activity in the regular course of their busi- activity or exclusions from commercial activity that would
ness in Oregon, without deduction for expenses incurred by otherwise be sourced to Oregon (including, but not limited
the business. Commercial activity is realized according to the to, receipts from transactions between members of the uni-
method of accounting used for federal income tax purposes. tary group). Refer to OAR 150-317-1025 for further details.
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Designated CAT entity                                          from your return, write “Amended” on the payment and 
                                                               include a completed Form OR-CAT-V with the amended 
Any business, or unitary group of businesses, doing busi-      box checked.
ness in Oregon may have responsibilities under the CAT. 
This includes all business entity types, such as C and S       Protective claims 
corporations, partnerships, sole proprietorships, and other 
                                                               Don’t file an amended return as a protective claim. Use 
entities. Unitary groups must designate a single member 
                                                               Oregon Form OR-PCR, Protective Claim for Refund, 150-101-184, 
of the unitary group with substantial nexus in this state 
                                                               when your claim to a refund is contingent on a pending court 
to register, file and pay the tax on behalf of the group. For 
                                                               decision or legislative action. Notify us within 90 days of the 
more information on designated reporting entities, refer to 
                                                               final determination by filing an amended return. Don’t file an 
OAR 150-317-1023.
                                                               amended return before the pending action is final.
E-file
We accept calendar year, fiscal year, short year, and amended  Additional information on certain 
electronic CAT returns utilizing the IRS Modernized e-file 
                                                               exclusions 
platform (MeF). Your tax return software may also allow you to 
make electronic payments when e-filing your original return.   ORS 317A.100(1)(b)
For a list of software vendors or for more information, search Agents. An agent may exclude property, money and other 
“e-filing” at  www.oregon.gov/dor.                             amounts received or acquired by an agent on behalf of 
                                                               another in excess of the agent’s commission, fee or other 
Federal or other state audit changes
                                                               remuneration. For the agent exclusion to exist, a person (the 
If the IRS or other taxing authority changes or corrects       agent) must be acting on behalf of and under the direction 
your federal or other state return for any tax year, you       and control of another person (the principal), and all the facts 
must notify us. File an amended CAT return if the federal      and circumstances must be considered. 
or other state audit report results in a change to taxable     Auto dealers. A vehicle dealer may exclude receipts realized 
Oregon commercial activity and include a copy of the fed-
                                                               from vehicle dealer trades (the sale or transfer of a motor 
eral or other state audit report. Mail this separately from 
                                                               vehicle from one vehicle dealer to another), provided that 
your current year’s return. If you don’t amend or send a 
                                                               the trade is of a new vehicle(s) between franchised dealer-
copy of the federal or other state report, we have two years 
                                                               ships, or the trade is made for the purpose of resale and 
from the date we’re notified of the change to issue a defi-
                                                               based on the need to meet a specific customer’s preference. 
ciency notice. To receive a refund you must file a claim for 
                                                               Vehicle dealers claiming this exclusion for vehicles traded 
refund of tax within two years of the date of the federal or 
                                                               to meet a specific customer preference are required to retain 
other state report.
                                                               documentation that shows the transaction meets the require-
Amended returns                                                ments necessary to claim the exclusion. The documentation 
                                                               needs to include the following:
Use the form for the tax year you’re amending and check 
the amended box. Always use your current address. If the       1.  Name, address, and federal ID for both dealers involved 
address for the year you’re amending has changed, don’t        in the transaction.
use the old address.                                           2.  Vehicle description.
                                                               3.  A statement that the vehicle is purchased for resale.
Fill in all amounts on your amended return, even if they’re    4.  Date and signature of the purchasing dealer, their 
the same as originally filed. If you’re amending to change     employee or authorized representative.
exclusions or commercial activity, include detail of all items 5.  Dealers must include their dealer license numbers from 
and amounts.                                                   the appropriate licensing jurisdiction.
If you change taxable income by filing an original or          6.  The document must include a statement that the trade 
amended federal or other state return, you must file an        occurred to meet a specific customer’s preference. 
amended CAT return within 90 days of when the original or      A sample dealer trade resale certificate can be found in Appen-
amended federal or other state return is filed if the change   dix B. Dealers are not required to submit copies of the resale 
results in a change to commercial activity. Include a copy of  certification document while filing their return. They must 
your original or amended federal or other state return with    retain the resale certification as required in OAR 150-317-1410: 
your amended CAT return and attach a letter of explanation     Motor Vehicle Resale Certificate—Documentation Required. 
to your amended return that explains what was amended 
and why.                                                       Wholesale or retail sale of groceries 
You may make payments online for your amended returns          For purposes of the CAT, “groceries” are food and food 
at  www.oregon.gov/dor. For paper returns, you may pay         items that would be eligible for purchase with Supplemental 
online or include a check or money order with your return.     Nutrition Assistance Program (SNAP) benefits. Essentially, 
For e-filed returns, you may pay online or send a check or     groceries are food and beverages purchased for home con-
money order separately. If you mail your payment separate      sumption. Food-producing seeds and plants for use in the 
150-106-003-1 (Rev. 08-21-24)                     Page 3 of 21                                                Form OR-CAT Instructions

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purchaser’s garden are also groceries. Receipts from the obtain separate verification if the purchase was made for the
wholesale or retail sale of groceries are excluded from the purpose of resale without further processing, and
seller’s commercial activity.
(A) The purchaser is a qualified SNAP retailer with a
Retail sales of groceries. A taxpayer may exclude receipts current permit to accept SNAP benefits from the U.S.
from the retail sale of groceries, provided that the sale meets Department of Agriculture; or
the following: (B) The purchaser is a store that meets the required quali-
Requirement 1: The sale is of a grocery item that would be fications to be a SNAP retail food store under 7 U.S.C.
eligible for purchase with SNAP benefits, and 2012(o)(1), (2), (4) or (5).
Requirement 2: The seller typically intends or expects that The wholesale seller must retain documentation that, at the
the sale of food to the purchaser is for home consumption time of sale, the items were sold and delivered to a purchaser
by the purchaser. that meets the requirements in (A) or (B).
A seller that typically sells grocery items to final consumers See Appendix B for information on other exclusions related
for home consumption is determined based on factors such to wholesalers, including an out-of-state resale certificate
as (but not limited to): template.
• Whether the average gross receipts from the sale of grocer-
ies is greater than the average gross receipts from the sale
Filing checklist and reminders
of hot food or prepared food.
• Whether the business offers on-site dining facilities or
• Rounding to whole dollars. Enter amounts on the return
space, and the percentage of floor space dedicated to din-
and accompanying schedules as whole dollars only
ing compared to grocery shelves.
• Business advertising and marketing. by rounding to the nearest whole dollar amount. (For
example, $4,681.55 becomes $4,682; and $8,775.22 becomes
If a store’s receipts from the sale of hot food or hot prepared $8,775).
food constitutes 80 percent or more of the total receipts that • Due date of your return. Returns are due by the 15th day
the store realized from the sale of all food items, the store of the fourth month following the end of the tax year.
doesn’t intend to sell, or typically sell, groceries to the final When the 15th day falls on a Saturday, Sunday, or Oregon
consumer for home consumption; therefore, sales from the legal holiday, the due date is the next business day.
store are not excludable as retail sales of groceries. • Extensions. More time to file doesn’t mean more time to
*OAR 150-317-1150 has more detailed information, including pay your tax. To avoid penalty and interest, pay tax due
examples that may be helpful. prepayments online, or by mail with Form OR-CAT-V, on
or before the original due date of your return.
Wholesale sales of groceries. A taxpayer may exclude
receipts from the wholesale sale of groceries provided that Note: You don’t need to request an Oregon extension of
the sale meets all of the following requirements: time to file your OR-CAT if you have a federal extension
for the same tax year. If you don’t have a federal extension,
1. The sale is a wholesale sale.
you must file an Oregon extension of time to file before the
2. The sale is of a food item that would be eligible for pur-
due of the OR-CAT. Form OR-CAT-V isn’t an extension of
chase with SNAP benefits, and is in a form that can be
time to file your tax return. If you’re making an extension
resold to the end consumer for home consumption.
payment by mail, send the payment to: Oregon Depart-
3. The sale must be made for the purpose of reselling the
ment of Revenue, PO Box 14950, Salem OR 97309-0950.
food item, without processing, to the final consumer for
consumption at home. Note: Processing means trans- Include on your check:
○
forming or changing the physical characteristics of the Designated CAT entity. Enter the legal name and FEIN.
food item, including incorporation or consumption of an If you’re a sole proprietorship without a FEIN, enter
item as an ingredient or component in the production or your name and SSN. Only enter an FEIN or an SSN.
manufacture of another item. Don’t enter both.
4. The taxpayer making the wholesale sale must obtain ○ “Extension.”
written certification from the purchaser that the grocery ○ Tax year.
items will be resold at retail without processing and ○ Daytime phone.
are intended for, or typically purchased by, the final • Payments.
consumer for home consumption. ○ Estimated payments and prepayments. Identify all
Any document may serve as verification, provided that it estimated payments claimed by completing Schedule
contains the date of the purchase, the purchaser’s name and OR-ES-CAT on pages 5 and 6 of your return. List all pay-
address, the items purchased and purchase amount, and ver- ments that were submitted prior to filing your return.
ification from the purchaser of the amount of the purchase Include the name and FEIN of the entity that submitted
that will be resold, without processing, to the final consumer each payment. Missing or incomplete information on
for home consumption. A wholesale seller isn’t required to payments made by an affiliate could result in a billing.

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○ Online payments. You can log into your Revenue Online requirements. You must make estimated tax payments if
account and make a payment. If you make a non-logged you expect to owe tax of $5,000 or more.
in payment, you will need the CAT Account ID. If you
If you don’t make estimated payments as required, you may
don’t know your CAT Account ID, you can find it by
be subject to a quarterly underpayment penalty.
logging into your Revenue Online account. Your CAT
Account ID can also be found on letters from the Depart- Payment due dates
ment regarding your entity’s CAT account.
○ Making electronic payments with your e-filed return. Estimated tax payments are due quarterly, as follows:
We accept electronic payments when e-filing your Calendar year filers: April 30, July 31, October 31, and Janu-
original return. ary 31.
○ Making check or money order payments with your
paper return. Make your check or money order payable Fiscal year filers: The last day of the 4th, 7th, and 10th month,
to Oregon Department of Revenue. Write the following and the last day of the first month following the end of your
on your check or money order: tax year.
— Federal employer identification number (FEIN) or If the due date falls on a Saturday, Sunday, or Oregon legal
Social security number (SSN) if a sole proprietor. holiday, use the next regular business day.
— Tax year.
— Daytime phone. Payment options
○ To speed up processing: Important: For details about making payments with your
— Don’t use Form OR-CAT-V payment voucher. return, see “Filing checklist.”
— Don’t staple payment to the return. Estimated payments may be made by electronic funds
— Don’t send cash or postdated checks.
transfer (EFT), online, or by check. You can make EFT pay-
— Don’t use red or purple or any gel ink.
ments through Revenue Online or through your financial
○ Sending check or money order payments separate from institution. To learn more about how to make payments, visit
your return. Follow the instructions above, except don’t our website. If you pay by EFT, don’t send Form OR-CAT-V,
include with your return. Mail separate payments with Oregon Corporate Activity Tax Payment Voucher.
Form OR-CAT-V to:
Mail. If paying by mail, send each payment with a Form
Oregon Department of Revenue OR-CAT-V, payment voucher, to: Oregon Department of
PO Box 14950 Revenue, PO Box 14950, Salem OR 97309-0950. Include on
Salem OR 97309- 0950 your check:
Don’t use this address for filing your return. • Federal employer identification number (FEIN) or Social
security number (SSN) if a sole proprietor.
• Assembling and submitting your return. Submit your
• Tax year.
Oregon return forms in the following order:
• Daytime phone.
1. Form OR-CAT, Oregon Corporate Activity Tax Return;
2. Schedule OR-AF-CAT, Schedule of Affiliates; Estimated payments worksheet (see instructions
3. Schedule OR-EXC-CAT, Exclusions from commercial below worksheet)
activity.
Line 1. Oregon commercial activity after
Tax-due returns, without payment voucher, mail to: exclusions. 1.__________
Oregon Department of Revenue Line 2. Apportioned expenses. (greater of
PO Box 14790 cost inputs or labor costs). 2.__________
Salem OR 97309-0470 Line 3. Subtraction percentage. 3. 0.35
Refunds or no tax-due returns, mail to: Line 4. Cost subtraction. Multiply line 2
by line 3. 4.__________
Oregon Department of Revenue
Line 5. Taxable commercial activity.
PO Box 14777
Subtract line 4 from line 1. 5.__________
Salem OR 97309-0960
Line 6. Commercial activity threshold. 6. $1,000,000
Line 7. Taxable commercial activity in
Estimated tax payments
excess of $1 million threshold.
Requirements. Oregon CAT estimated payment require- Subtract line 6 from line 5. 7.__________
ments aren’t the same as federal estimated tax payment Line 8. Tax rate. 8. 0.0057

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Line 9. Gross corporate activity tax. Line 4. Cost subtraction. Multiply line 2
Multiply line 7 by line 8. 9.__________ by line 3. 4. $1,399,999
Line 10. Base tax. 10. $250 Line 5. Taxable commercial activity.
Line 11. Annual corporate activity tax. Subtract line 4 from line 1. 5. $8,600,001
Add line 9 to line 10. 11.__________ Line 6. Commercial activity threshold. 6. $1,000,000
Line 12. Estimated payment amount. Line 7. Taxable commercial activity in
Divide line 11 by the number of excess of $1 million threshold.
estimated payments. 12.__________ Subtract line 6 from line 5. 7. $7,600,001
Instructions for estimated payments Line 8. Tax rate. 8. 0.0057
Line 9. Gross corporate activity tax.
Line 1: Amount of commercial activity sourced to Oregon.
Multiply line 7 by line 8. 9. $43,320.00
Determine the total amount of commercial activity sourced
to Oregon that the business realized over the course of the Line 10. Base tax. 10. $250
year. Don’t include receipts from items that are specifically Line 11. Annual corporate activity tax.
excluded from commercial activity. Add line 9 to line 10. 11. $43,570.00
Line 2: Apportioned expenses. You can claim the greater of Line 12. Estimated payment amount.
your labor costs or cost inputs. Remember that expenses can’t Divide line 11 by the number of
be claimed if they are not associated with commercial activ- estimated payments. 12. $10,893.00
ity. For example, if you have costs associated with receipts
you are excluding from commercial activity, you can’t claim Seasonal taxable commercial activity
those costs. Underpayment charges won’t be imposed if each estimated
• Labor costs means total compensation of all employees, payment is equal to or more than 22.5 percent of the total
not to include compensation paid to any single employee tax due based on the amount of Oregon taxable commercial
in excess of $500,000. activity. Seasonal commercial activity installments are cal-
culated as follows:1
For farming operations that don’t report cost of goods sold
for federal tax purposes, “cost inputs” means operating 1. Taxable commercial activity for all
expenses, excluding labor costs. months during the taxable year. 1.__________
• Cost inputs means the cost of goods sold as calculated 2. Divide line 1 by the base period
in arriving at federal taxable income under the Internal percentage 2for all months during the
Revenue Code. taxable year. 2.__________
Line 4: Cost subtraction. The amount of the cost subtraction 3. Determine the tax on line 2. 3.__________
is limited to 95 percent of your commercial activity. This 4. Multiply line 3 by the base period
means that your cost subtraction can’t be more than the percentage for the filing month and all
amount on line 1 multiplied by 95 percent. months during the taxable year
Line 5: Taxable commercial activity. If your taxable com- preceding the filing month. 4.__________
mercial activity is equal to or less than $1,000,000, stop. You 1 Taxpayers may only calculate seasonal commercial activity if the base period
don’t need to make any estimated payments. percentage for any six consecutive months of the taxable year is at least 70 percent.
2
Line 12: Estimated payment amount. Divide line 11 by the The base period percentage for any period of months is the average percent that
the taxable commercial activity for the corresponding months in each of the three
number of installment payments. For most businesses, this preceding taxable years bears to the taxable commercial activity for the three pre-
will require four installments. ceding years.

Example 1 Unitary group returns
TV Mart has $10 million of Oregon commercial activity. If a unitary group CAT return is filed, any underpayment
TV Mart has $3,999,996 of labor cost and $3,714,282 of cost shall be computed on a combined basis. Each entity of the
inputs. TV Mart computes its Oregon estimated payments unitary group shall be jointly and severally liable for the
as follows: payment of the estimated tax liability.
Line 1. Oregon commercial activity after
exclusions. 1. $10,000,000 Return instructions
Line 2. Expenses. (greater of cost inputs or
labor costs). 2. $3,999,996 Heading and checkboxes
Line 3. Subtraction percentage. 3. 0.35 Fiscal year beginning and fiscal year ending. CAT taxpayers
who use a fiscal tax year other than the calendar year for

150-106-003-1 (Rev. 08-21-24) Page 6 of 21 Form OR-CAT Instructions

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federal tax purposes under Internal Revenue Code Section        B.  State of commercial domicile. Enter in the state of your 
441 must use their fiscal year for CAT.                            commercial domicile.
                                                                C.  Business activity code. Refer to the current list of North 
Calendar year filers should leave these fields blank.
                                                                   American Industry Classification System (NAICS) codes 
Extension checkbox. Check this box if you submitted an             found with your federal tax return instructions.
extension.                                                      D.  Tax entity type. Enter the code from the following list 
                                                                   that matches the tax entity type of your designated CAT 
Amended checkbox. Check the amended box if this is an 
                                                                   entity.
amended return.
                                                                Code Entity type
Accounting period change checkbox. Check this box only 
if both of the following apply:                                 CC   C corporation
                                                                SC   S corporation
The CAT return covers a period of less than 12 months; and 
                                                                PA   Partnership
The short-period return is due to a qualified change in         SP   Sole proprietorship
accounting period per IRC §§441 to 444.                         LC   LLC organized as a corporation
                                                                LP   LLC organized as a partnership
Note: A short-period return doesn’t automatically constitute 
                                                                LL   Limited liability partnership
a qualified change in accounting period. A taxpayer that isn’t 
                                                                AT   Association/trust
engaged in commercial activity for the entire year shouldn’t    QS   Qualified subchapter S subsidiary
check this box. This includes subsidiaries that join or leave   SM   Single-member LLC
a combined filing group, and newly formed or dissolved          OF   Other foreign entity
entities.
                                                                E.  Legal entity type. Enter the legal entity type if it is dif-
Short year checkbox. Check this box if you are filing a short      ferent from your tax entity type. 
year return. A short year is a tax year of less than 12 months. 
Most short-year returns must prorate the tax rate threshold     F.  Consolidated federal return. Check this box if you filed 
of $1 million provided in ORS 317A.125 and 317A.137 as fol-        a consolidated federal return. Include a list of the corpo-
lows: Number of days in the short period divided by 365            rations included in the consolidated federal return with 
days multiplied by $1 million. The $500,000 annual labor           your Oregon CAT return as an attachment.
cost limit for any single employee must also be prorated.          Combined Oregon return. Check this box if this is a 
Proration is not required for short-year returns filed for         combined Oregon CAT return.
newly formed or dissolved entities that were not engaged 
in commercial activity for the entire year.                        Entities included in consolidated federal return, but not 
                                                                   in Oregon return. Check this box if it applies. Include a 
Short year dates. Enter the dates that your tax year began         list of entities included in the consolidated federal return 
and ended.                                                         that aren’t included in this Oregon CAT return. List each 
Legal name of designated CAT entity. Enter the legal name of       entity’s name and FEIN. Include this attachment with 
designated CAT entity (sole proprietor—complete line below)        your Oregon CAT return.
FEIN. Enter the federal employer identification number             Entities included in combined Oregon CAT return, but 
(FEIN) of the entity named on the Oregon return.                   not in federal return. Check this box if it applies. Include 
                                                                   each entity’s name and FEIN as an attachment with your 
First name (if sole proprietorship), initial, last name, and       Oregon CAT return.
SSN. If you’re a sole proprietorship without an FEIN, enter 
your name and Social Security number (SSN). Only list              Elect to file as modified unitary group. Check this box 
either an FEIN or an SSN, not both.                                if you are electing to exclude non-U.S. members with 
                                                                   no commercial activity, or amounts realized but by 
Deceased. If you’re filing for someone who died in 2023,           definition are excluded from commercial activity, that 
check the “Deceased” box.                                          is sourced to Oregon.
DBA. If the entity is doing business under a different name,    G.  Name and FEIN of parent corporation, if different than 
for example, DBA or ABN, enter that name.                          designated CAT entity (if applicable). If the filing corpo-
Current address, city, state, zip code, country (if other than     ration (shown above as legal name) is a subsidiary in an 
US). Always enter the entity’s current address. If the address     affiliated group, or a subsidiary in a parent-subsidiary 
for the year you’re filing was different, don’t use the old        controlled group, enter the name and FEIN of the parent 
address.                                                           corporation. For definition of a subsidiary in an affili-
                                                                   ated group or a parent-subsidiary controlled group, see 
Business information                                               federal Form 1120, Schedule K.
A.  Incorporated in (state), incorporated on (date). Enter      H.  Number of affiliates included in this return (You must 
    the state in which your entity was incorporated and the        include Schedule OR-AF-CAT if this is a combined 
    date it became incorporated on.                                return). Enter the total number of affiliates doing 
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business in Oregon that are included in this return. Both 4. Cost inputs. “Cost inputs” means the cost of goods
the designated entity and the entities on the OR-AF-CAT sold (COGS) as calculated in arriving at federal taxable
should be included in the count. income under the Internal Revenue Code.
I. If first return, indicate if you are a new business or a • Farming operations. For a farming operation that
successor to a previous business. Enter the name and doesn’t report cost of goods sold for federal tax
FEIN of the previous business. purposes, “cost inputs” means operating expenses,
J. If final return, indicate: Withdrawn o Dissolvedo excluding labor costs.
o Merged or reorganized. Enter the name and FEIN of General method. Report the excess of total cost inputs
merged or reorganized business. everywhere over the amount of cost inputs that are
ineligible costs. Ineligible costs are expenses from
K. o Financial institution. Check this box only if the entity transactions among members of a group, as excluded
is a financial institution. CAT defines financial institu- under ORS 317A.106 or cost inputs that are attributable
tions under ORS 314.610 except CAT excludes credit to receipts from an item that wouldn’t be commercial
unions from this definition. activity if sourced to Oregon.
L. o Insurer. Check this box if the entity is an insurer. Substitute method. Report total cost inputs everywhere
CAT defines insurers as any domestic, foreign, or alien reduced by expenses from transactions among members
insurer, any interinsurance and reciprocal exchange
of a group, as excluded under ORS 317A.106.
as found in Corporate Excise Tax, ORS 317.010. The
definition of insurers doesn’t include title insurers or 5. Labor costs (not to exceed $500,000 for any single
health care service providers operating pursuant to ORS employee). Labor costs include most types of compen-
750.005 to 750.095. Foreign or alien insurers subject to the sation paid to employees, such as wages, health insur-
Oregon retaliatory tax under ORS 731.854 & 859 are an ance benefits, retirement benefits, and any other fringe
excluded person not subject to the CAT. benefits, but it doesn’t include the employer’s portion of
payroll taxes paid or compensation in excess of $500,000
M. Farming operation. Check this box if the entity is a
paid to any single employee.
farming operation. CAT defines farming operation as
an entity doing business in a sector described under For purposes of the CAT, “employee” means an individ-
codes 111, 112 or 115 of the North American Industry ual who provides services under the control of another
Classification System. person or organization. Generally, an individual will be
considered an employee if the person or organization
Line instructions
that receives the services is subject to industrial accident
1. Oregon commercial activity plus exclusions. Report the insurance, unemployment compensation, federal Social
Oregon sourced commercial activity plus exclusions Security, or federal tax withholding for that individual.
that are taken on line 2. Commercial activity (on line “Employees” doesn’t include:
3) means the fair market value of all amounts realized
• Partners in a partnership who receive guaranteed
in the regular course of a taxpayer’s trade or business
that meet the transactional test in OAR 150-314-0335(5). payments or distributive income.
This can include, but isn’t limited to, money, property • Members in a limited liability company (LLC) who
received, debt forgiven, and services rendered. Com- receive guaranteed payments or distributive income.
mercial activity doesn’t include amounts that only meet • Statutory employees described in the Internal Rev-
the functional test in OAR 150-314-0335(6). enue Code (IRC) Section 3121(d)(3).
• Independent contractors as defined in ORS 670.600.
2. Total exclusions from commercial activity (must attach
schedule OR-EXC-CAT). Use Schedule OR-EXC-CAT to General method. Report the excess of total labor costs
report the amount and description code of each exclusion. everywhere over the amount of labor costs that are ineligi-
Use the description code from the list in Appendix A. The ble. Ineligible costs are expenses from transactions among
total of all exclusions is entered on Form OR-CAT, line 2. members of a group, as excluded under ORS 317A.106 or
labor costs that are attributable to receipts from an item that
3. Oregon commercial activity. Subtract line 2 from line 1 wouldn’t be commercial activity if sourced to Oregon.
to determine Oregon commercial activity.
Substitute method. Report total labor costs everywhere
Substitute method checkbox. Check box if electing
reduced by expenses from transactions among members
to determine your CAT subtraction using the substi-
of a group, as excluded under ORS 317A.106.
tute method and complete lines 4 through 8 using the
instructions for the substitute method. Leave unchecked 7. Apportionment percentage of subtraction. Include an
to determine your CAT subtraction using the general attachment showing calculations. You must include a
method and complete lines 4 through 8 using the percentage amount on line 7 or your subtraction may
instructions for the general method. be disallowed.
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General method. Report the filing entity’s Oregon • Separate the costs reported on line 4 or 5, whichever
apportionment percentage. Refer to ORS 317A.119(3) for is greater, and assign them to each subgroup based
details on determining the proper percentage. on the costs attributable to the members of that
subgroup.
Enter 100.0000 if all commercial activity is sourced to
• Multiply the costs assigned to each subgroup by 35
Oregon. percent. This is the subgroup’s eligible costs.
Rounding. When computing the percentage, round the • Multiply the subgroup’s eligible costs by the sub-
percentage to four decimal places. For example, 12.34558 group’s apportionment factor. This is the CAT sub-
percent should be 12.3456 percent. traction attributable to the subgroup.
• Sum the CAT subtractions attributable to each sub-
If you are filing as an entity that is identical to the entity group and report the amount on line 8. Include an
or the group of entities reporting on the apportionment attachment showing your calculations.
schedule filed for purposes of Oregon income or excise
tax, report the apportionment percentage included on Refer to OAR 150-317-1200 for further details on calculat-
your most recent Oregon income or excise tax return ing your subtraction.
covering a 12-month period. 10. Subcontractor exclusion (ORS 317A.122). If you are a
If you are filing as a group of entities that isn’t identi- general contractor and incurred labor costs for single-
cal to the group of entities reporting on apportionment family residential construction located in Oregon, you
schedule filed for the purposes of Oregon income or may qualify for the subcontractor labor payment exclu-
excise tax, you must compute your Oregon apportion- sion. The exclusion is 15 percent of the labor costs paid
ment factor using the applicable apportionment method to a subcontractor. It doesn’t include payments made for
under ORS chapters 314 or 317. Include an attachment materials, land or permits and isn’t allowed for payments
showing your calculations. between subcontractors. Single-family residential construc-
tion means the construction of new single-family housing
If you are a filing as a group of entities with members such as single-family detached or semidetached houses
subject to multiple apportionment methods, include an and townhouses or row houses where each housing unit:
attachment showing your calculations for each appor-
• Is separated from the adjacent unit by a ground-to-
tionment method and a list of the entities included on
roof wall;
the return that each apportionment method applies to.
• Has no housing units constructed above or below;
Alternative apportionment request included. Check this • Doesn’t share heating or air-conditioning systems;
box if you have included a request for alternative appor- and
tionment with your return. See Appendix C for complete • Doesn’t share utilities.
information. This box is used to denote requests only. 13. Taxable Oregon commercial activity in excess of $1 mil-
You may not use an alternative apportionment method lion threshold. If you are filing a short-year return, the
until the department approves your request in writing. $1 million threshold must be prorated for the number of
Don’t check this box if you are using the substitute days to which the short year return is applicable. Your
method of the CAT subtraction. The substitute method threshold is calculated as follows: Number of days in
isn’t an alternate apportionment method. the short period divided by 365 multiplied by $1 mil-
Substitute method. You may, in lieu of calculating and lion. Subtract your prorated threshold from your taxable
apportioning eligible costs, elect to approximate and appor- Oregon commercial activity on line 11.
tion eligible costs by means of the commercial activity ratio. 16. Total CAT (line 14 plus line 15). If the amount on line 11
Calculate the commercial activity ratio as follows: is less than line 12, enter 0. Enter your total CAT here. If
your total taxable commercial activity reported on line
Divide commercial activity sourced to Oregon on line 3 11 is below the $1 million threshold, you don’t owe any
by the sum of commercial activity everywhere and the corporate activity tax. Enter 0 on this line. Don’t enter
following amounts excluded under ORS 317A.100(1)(b): the base tax from line 15 if your taxable commercial
(Q), (Y), (AA), (DD), (EE), (TT), and (VV). Receipts from activity is below the $1 million threshold.
transactions among unitary group members are not
included in either the numerator or denominator. 17. 2024 Estimated CAT payments and other prepayments
from Schedule OR-ES-CAT line 7. Include payments
8. Multiply line 6 by line 7. This is your CAT subtraction. made with extension. Report the total amount of
If you are a filing as a group of entities with members estimated tax payments, extension payments or other
subject to multiple apportionment methods, you must prepayments for the 2024 tax year.
figure your CAT subtraction as follows:
Schedule OR-ES-CAT Estimated Tax Payments and Other
• Separate the group into subgroups. Each subgroup Prepayments instructions: Fill in the total estimated
consists of members that use the same apportion- tax payments made before filing your Oregon return.
ment method. Include any payments made with Form OR-CAT-V on
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lines 1–4. List name and FEIN of the payer only if dif- 5 percent failure-to-pay penalty. Include a penalty payment
ferent from the entity filing this return. of 5 percent of your unpaid tax if you don’t pay by the origi-
nal due date, even if you have an extension of time to file.
Note: Combined return filers. If estimated payments
were made under a different name, fill in the paying Exception: You won’t be charged the 5 percent failure-to-
entity’s name and FEIN on Schedule OR-ES-CAT for the pay penalty if you meet all of the following requirements:
correct application of estimated payments. ○ You have a valid federal or Oregon extension, and
Caution: Missing or incomplete information on payment ○ You pay at least 90 percent of your tax after credits by
made by an affiliate could result in a billing. the original due date of the return, and
○ You file your return within the extension period, and
• Enter overpayment of another year’s tax applied as a ○ You pay the balance of tax due when you file your
credit against this year’s tax on line 5. return, and
• Enter payments made with your extension or other ○ You pay the interest on the balance of tax due when you
prepayments on line 6. file your return or within 30 days of the date of the bill
• Carry the total from line 7 to Form OR-CAT, line 17. you receive from us.
20. Penalty due with this return. Calculate and enter the 20 percent failure-to-file penalty. Include a penalty pay-
following penalties on this line, if applicable: ment of 20 percent of your unpaid tax if you don’t file your
return within three months after the original filing due date
Quarterly underpayment penalty. See section on Form OR
(including extensions). The failure-to-file penalty is in addi-
QUP CAT instructions.
tion to the 5 percent failure-to-pay penalty.
Failure to register penalty. If you haven’t previously regis-
100 percent late pay and late filing penalty. Include a pen-
tered for the CAT, include a penalty if you failed to register
alty payment of 100 percent of your unpaid tax if you don’t
within 30 days of exceeding $750,000 in commercial activity
file returns for three consecutive years by the original filing
for the tax year. The penalty isn’t to exceed $100 per month
due date (including extensions) of the third year. A 100 per-
per person or unitary group that has failed to register, up to cent penalty is assessed on each year’s tax balance.
a maximum of $1,000 for the year. To calculate your penalty,
take the date on which your commercial activity exceeded 23. Amount of refund you want applied to your estimated
$750,000 and add 30 days. For the remaining months of the tax account. You may elect to apply part or all of your
taxable year, include a $100 penalty, not to exceed $1,000. refund to your next year’s estimated tax payments. Fill
(ORS 317A.131) You may use the worksheet below to calculate in the amount you want to apply. Your election is irrevo-
this penalty. cable. Elected amounts that are attributable to estimated
tax payments received prior to the following year’s
Line 1 Date exceeding $750,000 xx/xx first quarter estimated tax due date will be applied as
a timely first quarter installment of the following year.
Enter $100 for each month that is applicable based Elected amounts attributable to payments received after
on line 1 the following year’s first quarter estimated tax due date
January N/A will be applied to the following year’s estimated tax
Line 2 February $100.00 account as of the date the payment is received.
Line 3 March $100.00
Line 4 April $100.00 Schedule OR-AF-CAT instructions

Line 5 May $100.00 If you file a combined Oregon CAT return you must com-
Line 6 June $100.00 plete Schedule OR-AF-CAT and submit it with your Oregon
Line 7 July $100.00 return. This form is listed at www.oregon.gov/dor.
Line 8 August $100.00
Schedule OR-AF-CAT should list only those affiliates with
Line 9 September $100.00 Oregon commercial activity that are included in the com-
Line 10 October $100.00 bined Oregon CAT return. Don’t include the designated CAT
Line 11 November $100.00 entity on the Schedule OR-AF-CAT.
Line 12 December $100.00 Report the following on Schedule OR-AF-CAT:
Line 13 Subtotal $1,100.00 • Name and address of each affiliate with Oregon com-
mercial activity.
Line 14 Maximum of $1,000 $1,000.00 • FEIN.
• Date the affiliate became part of the unitary group only if
Line 15 Enter the lesser of line 13 or 14 $1,000.00 this occurred during the tax year being reported.

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• Date the affiliate left the unitary group only if this • Line 5a–5d, Exception 3: 90% of the tax computed on annu-
occurred during the tax year being reported. alized commercial activity.
• Amount of Oregon commercial activity. • Line 6a–6d, Exception 4: 90% of the tax computed on sea-
• Affiliate’s business activity code. sonal commercial activity.
• Enter the two letter code from the following list that
The department won’t assess penalties for underestimating
matches the tax entity type of the affiliate. quarterly payments if the business has made a good-faith
Code Entity type effort to comply. A good-faith effort can be demonstrated by
the extent of the taxpayer’s efforts to accurately estimate and
CC C corporation pay the required quarterly installment. Use exception 5 on
SC S corporation Form OR-QUP-CAT for good-faith effort. Business taxpay-
PA Partnership ers should retain documentation showing good faith effort.
SP Sole proprietorship Refer to OAR 150-317-1500 for further information.
LC LLC organized as a corporation
LP LLC organized as a partnership Taxpayers are not required to submit documentation to the
LL Limited liability partnership department unless requested.
AT Association/trust Part 2: Quarterly underpayment calculations
QS Qualified subchapter S subsidiary
Quarter 1
SM Single-member LLC
Line 8a: Enter the lesser amount of lines 3a, 4a, 5a, or 6a.
OF Other foreign entity
Line 8b: Enter the amount of estimated tax paid or credited
• Enter the two letter code if the affiliate’s legal entity type for the quarter.
if it is different from their tax entity type. Line 8c: Subtract line 8a from line 8b. If the result is a nega-
• Include as many schedules as necessary to list all affiliates tive number, enter 0.
in your CAT unitary group. Line 8d: Subtract line 8b from line 8a. If the result is a nega-
tive number, enter 0.
Line 8e: Multiply the amount on line 8d by 0.05. This is your
Schedule OR-EXC-CAT instructions total underpayment penalty for the quarter.
Use this form to report exclusions from commercial activity Quarter 2
on your Oregon Corporate Activity Tax Return. Use codes Line 9a: Enter the lesser amount of lines 3b, 4b, 5b, or 6b.
from the Appendix A to identify which exclusions you are Line 9b: Enter the amount of estimated tax paid or credited
claiming. If you are claiming multiple exclusions, list out for the quarter.
each one individually. Make a copy of this form if you have Line 9c: Enter the amount of overpayment form line 8c.
more than 9 exclusions from commercial activity. Line 9d: Enter the sum of lines 9b and 9c.
Line 9e: Subtract line 9a from line 9d. If the result is a nega-
Report the following on the Schedule OR-EXC-CAT: tive number, enter 0.
• Exclusion code. Line 9f: Subtract line 9d from line 9a. If the result is a nega-
• Exclusion amount (can’t be a negative). tive number, enter 0.
Line 9g: Multiply the amount on line 9f by 0.05. This is your
• Total amount of exclusions.
total underpayment penalty for the quarter.
Quarter 3
Form OR-QUP-CAT instructions Line 10a: Enter the lesser amount of lines 3c, 4c, 5c, or 6c.
Line 10b: Enter the amount of estimated tax paid or credited
You must make estimated tax payments if you expect to
for the quarter.
owe tax of $5,000 or more. Failure to make the quarterly esti- Line 10c: Enter the amount of overpayment from line 9e
mated payments may result in a 5% penalty being assessed Line 10d: Enter the sum of lines 10b and 10c.
on the amount of underpayment. Line 10e: Subtract line 10a from line 10d. If the result is a
Part 1: Figuring the exceptions. negative number, enter 0.
Line 10f: Subtract line 10d from line 10a. If the result is a
Exceptions: Lines 3, 4, 5, and 6 negative number, enter 0.
The quarterly underpayment penalty won’t be imposed Line 10g: Multiply the amount on line 10f by 0.05. This is
if each estimated tax payment is equal to or more than 25 your total underpayment penalty for the quarter.
percent of any one of the following:
Quarter 4
• Lines 3a–3d, Exception 1: Current year CAT liability. For Line 11a: Enter the lesser amount of lines 3d, 4d, 5d, or 6d.
tax years beginning on or after January 1, 2022, 90 percent Line 11b: Enter the amount of estimated tax paid or credited
of the tax for the tax year. for the quarter.
• Line 4a–4d, Exception 2: Prior year CAT liability. Line 11c: Enter the amount of overpayment from line 10e.

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Line 11d: Enter the sum of lines 11b and 11c. Quarter 3 2,500
Line 11e: Subtract line 11a from line 11d. If the result is a Quarter 4 1,300
negative number, enter 0.
Penalty must be calculated on quarters 1 and 4.
Line 11f: Subtract line 11d from line 11a. If the result is a
Quarter 1 minimum estimated payment due 2,250
negative number, enter 0.
Less payment made (1,800)
Line 11g: Multiply the amount on line 11f by 0.05. This is
Underpayment 450
your total underpayment penalty for the quarter.
Multiply by 5% x 0.05
Line 12: Enter the sum of lines 8e, 9g, 10g, and 11g. This is Quarter 1 penalty 23
your total penalty owed for all 4 quarters. Quarter 4 minimum estimated payment due 2,250
Less payment made (1,300)
Example
Less $250 credit from Quarter 3 overpayment (250)
Your tax liability at the end of the year was $10,000 and you
Underpayment 700
didn’t pay at least $2,250 ($10,000 tax ÷ 4 quarters = $2,500
Multiply by 5% x 0.05
and 90% of $2,500 is $2,250) in each quarter. Your penalty is
Quarter 4 penalty 35
calculated for each quarter of estimated tax payment. (Only
exception 1 is applicable in this example.)
Do you have questions or need help?
End of year tax liability $10,000
Divide by four ÷ 4 Corporate Activity Tax
Quarterly estimated payments 2,500 Monday–Friday 8:00 a.m. to 4:00 p.m.
Multiply by 90% 0.90 Phones are closed on holidays, and 10:00–11:00 a.m. Wednesdays.
Required minimum quarterly payment 2,250 OSBP.help.dor @dor.oregon.gov
www.oregon.gov/dor
Payments made: 503-945-8005
Quarter 1 1,800
Quarter 2 2,250 Contact us for ADA accommodations or assistance in other
languages.

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                                                      Appendix A
                              2024 Form OR-CAT Corporate Activity Tax
                                    Schedule OR-EXC-CAT codes
                                    Exclusions from commercial activity
                              Description                                                Citation              Code
Interest income.                                                                         ORS 317A.100(1)(b)(A) 700
Receipts from the sale, exchange or other disposition of an asset.                       ORS 317A.100(1)(b)(B) 701
If received by an insurer, federally reinsured premiums or income from transactions 
                                                                                         ORS 317A.100(1)(b)(C) 702
between a reciprocal insurer and its attorney in fact.
Receipts from hedging transactions.                                                      ORS 317A.100(1)(b)(D) 703
Proceeds received attributable to the repayment, maturity or redemption of 
the principal of a loan, bond, mutual, fund, certificate of deposit or marketable        ORS 317A.100(1)(b)(E) 704
instrument.
Principal amounts received under a repurchase agreement or loan.                         ORS 317A.100(1)(b)(F) 705
Contributions received by a trust, plan or other arrangement.                            ORS 317A.100(1)(b)(G) 706
Compensation received.                                                                   ORS 317A.100(1)(b)(H) 707
Proceeds received from the issuance or sale a taxpayer’s own stock.                      ORS 317A.100(1)(b)(I) 708
Proceeds received from insurance policies owned by the taxpayer.                         ORS 317A.100(1)(b)(J) 709
Gifts or charitable contributions received, membership dues received by trade, 
professional, homeowners’ or condominium associations, payments received 
for educational courses, meetings or meals, or similar payments to a trade, 
                                                                                         ORS 317A.100(1)(b)(K) 710
professional or other similar association, and fundraising receipts received by any 
person when any excess receipts are donated or used exclusively for charitable 
purposes. 
Damages received as the result of litigation in excess of amounts that, if received 
                                                                                         ORS 317A.100(1)(b)(L) 711
without litigation, would be treated as commercial activity.
Property, money and other amounts received or acquired by an agent on behalf of 
                                                                                         ORS 317A.100(1)(b)(M) 712
another in excess of the agent’s commission, fee or other remuneration.
Tax refunds, other tax benefit recoveries and reimbursements.                            ORS 317A.100(1)(b)(N) 713
Pension reversions.                                                                      ORS 317A.100(1)(b)(O) 714
Contributions to capital.                                                                ORS 317A.100(1)(b)(P) 715
Receipts from the sale, transfer, exchange or other disposition of motor vehicle fuel.   ORS 317A.100(1)(b)(Q) 716
Federal and state excise taxes paid on cigarettes or tobacco products.                   ORS 317A.100(1)(b)(R) 717
Federal and state excise taxes paid on alcoholic beverages.                              ORS 317A.100(1)(b)(S) 718
Federal and state excise taxes paid on marijuana items.                                  ORS 317A.100(1)(b)(T) 719
Local taxes collected by a restaurant or other food establishment on sales of 
                                                                                         ORS 317A.100(1)(b)(U) 720
meals, prepared food or beverages.
Tips or gratuities collected by a restaurant or other food establishment and passed 
                                                                                         ORS 317A.100(1)(b)(V) 721
on to employees. 
Receipts from vehicle dealer trades to meet a specific customer’s preference or an 
                                                                                         ORS 317A.100(1)(b)(W) 722
exchange of new vehicles between franchised motor vehicle dealerships.
Registration fees or taxes collected by a vehicle dealer at the sale or other transfer 
of a motor vehicle, that are owed to a third party by the purchaser of the motor         ORS 317A.100(1)(b)(X) 723
vehicle and passed to the third party by the dealer. 
Receipts from a financial institution for services provided to the financial institution 
in connection with the issuance, processing, servicing and management of loans 
or credit accounts, if the financial institution and the recipient of the receipts have  ORS 317A.100(1)(b)(Y) 724
at least 50 percent of their ownership interests owned or controlled, directly or 
constructively through related interests, by common owners.
Amounts specified under ORS chapter 462 that must be paid to or collected by the 
Department of Revenue as a tax and the amounts specified under ORS chapter               ORS 317A.100(1)(b)(Z) 725
462 to be used as purse money.
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                                        Appendix A (continued)
                              2024 Form OR-CAT Corporate Activity Tax
                              Schedule OR-EXC-CAT codes
                              Exclusions from commercial activity
                              Description                                                  Citation                Code
Receipts of residential care facilities as defined in ORS 443.400 or in-home care agencies 
as defined in ORS 443.305, to the extent that the revenue is derived from or received  ORS 317A.100(1)(b)(AA)      726
as compensation for providing services to a medical assistance or Medicare recipient.
Dividends received.                                                                        ORS 317A.100(1)(b)(BB)  727
Distributive income received from a pass-through entity.                                   ORS 317A.100(1)(b)(CC)  728
Receipts from sales to a wholesaler in this state, if the seller receives certification 
at the time of sale from the wholesaler that the wholesaler will sell the purchased        ORS 317A.100(1)(b)(DD)  729
property outside this state.
Receipts from the wholesale or retail sale of groceries, including receipts of a 
person that owns groceries at the time of sale and compensation of any consignee 
                                                                                           ORS 317A.100(1)(b)(EE)  730
engaged in effecting the sale of groceries on behalf the owner of groceries, but 
only to  the extent that the compensation relates to grocery sales.
Receipts from transactions among members of a unitary group.                               ORS 317A.100(1)(b)(FF)  731
Moneys, including public purpose charge moneys collected under ORS 757.612 
and costs of funding or implementing cost-effective energy conservation measures 
collected under ORS 757.689, that are collected from customers, passed to a                ORS 317A.100(1)(b)(GG)  732
utility and approved by the Public Utility Commission and that support energy 
conservation, renewable resource acquisition and low-income assistance programs.
Moneys collected by a utility from customers for the payment of loans through 
                                                                                           ORS 317A.100(1)(b)(HH)  733
on-bill financing.
Surcharges collected under ORS 757.736.                                                    ORS 317A.100(1)(b)(II)  734
Power Act Exchange credits or pursuant to any settlement associated with the 
                                                                                           ORS 317A.100(1)(b)(JJ)  735
exchange credit. 
Moneys collected or recovered for fees payable under ORS 756.310, right-of-way 
                                                                                           ORS 317A.100(1)(b)(KK)  736
fees, franchise fees, privilege taxes, federal taxes and local taxes.
Charges paid to the Residential Service Protection Fund.                                   ORS 317A.100(1)(b)(LL)  737
Universal service surcharge moneys collected or recovered and paid into the 
                                                                                           ORS 317A.100(1)(b)(MM)  738
universal service fund. 
Moneys collected for public purpose funding.                                               ORS 317A.100(1)(b)(NN)  739
Moneys collected or recovered and paid into the federal universal service fund.            ORS 317A.100(1)(b)(OO)  740
In the case of a seller or provider of telecommunications services, the amount of 
tax imposed under ORS 403.200 for access to the emergency communications                   ORS 317A.100(1)(b)(PP)  741
system that is collected from subscribers or consumers.
The amount of tax imposed under ORS 320.305 and of any local transient lodging 
                                                                                           ORS 317A.100(1)(b)(QQ)  742
tax imposed upon the occupancy of transit lodging.
The amount of tax imposed under ORS 320.415 upon retail sales of bicycles.                 ORS 317A.100(1)(b)(RR)  743
The amount of tax imposed under ORS 307.872 upon the rental price of heavy equipment.      ORS 317A.100(1)(b)(SS)  744
Farmer sales to an agricultural cooperative in this state that is a cooperative 
                                                                                           ORS 317A.100(1)(b)(TT)  745
organization described in section 1381 of the Internal Revenue Code.
Revenue received by a business entity that is mandated by contract or subcontract 
to be distributed to another person or entity if the revenue constitutes sales             ORS 317A.100(1)(b)(UU)  746
commissions that are paid to a person who is not an employee of the business entity.
Receipts from the sale of fluid milk by dairy farmers that are not members of an 
                                                                                           ORS 317A.100(1)(b)(VV)  747
agricultural cooperative. 
Receipts from the sale of prescription drugs sold by an “eligible pharmacy.”               Senate Bill 1524 (2022) 748
The cost paid by dealers for items of precious metal.                                      ORS 317A.100(1)(b)(WW)  749

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Appendix B
Sample certificates

Oregon Corporate Activity Tax
Motor Vehicle Resale Certificate

For purposes of the Corporate Activity Tax (CAT), motor vehicle dealers may exclude receipts realized from the sale or
transfer of a motor vehicle to another vehicle dealer, provided that certain requirements are met. In order to qualify for the
exclusion, the transaction must meet the following requirements:
1. The transferor and transferee must be licensed motor vehicle dealers; and
2. The transfer must be of a new vehicle between franchised dealerships; or
3. The transfer must be made for the purpose of resale by the transferee vehicle dealer; and
4. The transfer must be based upon the transferee vehicle dealer’s need to meet a specific customer’s preference.
Because both the transferee and the transferor may be eligible to claim the exclusion, both motor vehicle dealers must retain
documentation demonstrating that the vehicle transfer meets the applicable requirements. In the case of new vehicle transfers
between franchised dealerships, documents prepared at the time of transfer will suffice. For trades made for the purpose of
resale to meet a specific customer’s request, any document will suffice, provided that it contains the following information:
1. Name, address, dealer license number, and federal tax identification number for both the seller and the purchaser.
2. Vehicle description, including Vehicle Identification Number (VIN), if one exists.
3. A statement that the vehicle is being transferred for resale in order to meet a specific customer’s preference.
4. The signature of the transferee vehicle dealer, the dealer’s employee, or authorized representative of the dealer.
5. Date of execution of the document.
The form below is provided by Department of Revenue as an example. Motor vehicle dealers are not required to use this
form. Any document containing all of the required information is sufficient.
Don’t submit the resale certificate documentation to the Department of Revenue when filing a return. Retain the
documentation for your records. You may be asked to provide documentation to verify the transfer meets the exclusion
requirements.

150-106-003-1 (Rev. 08-21-24) Page 15 of 21 Form OR-CAT Instructions

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                              Oregon Corporate Activity Tax
                               Motor Vehicle Resale Certificate

To be completed and signed by the motor vehicle dealer receiving the qualifying motor vehicle

Transferee dealership name                              Dealership Federal Tax Identification number

Dealership license number                               Licensing jurisdiction 

Transferee street address                               City, State, Zip

Year/Make/Model and VIN (if available) 

  I certify that the transfer of the above listed motor vehicle(s) was for the purpose of resale, and was based on my 
  dealership’s need to meet a specific customer’s preference.

Signature of dealer, employee or representative         Date

Transferer motor vehicle dealer

Transferer dealership name                              Dealership Federal Tax Identification number

Dealership license number                               Licensing jurisdiction 

Transferer street address                               City, State, Zip

This form shall be retained by both dealers and shall not be submitted to the Oregon Department of Revenue 
as part of the tax return.

150-106-003-1 (Rev. 08-21-24)                   Page 16 of 21                  Form OR-CAT Instructions

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Oregon Corporate Activity Tax

Are receipts from sales to Oregon wholesalers excludable?
Answer: A taxpayer may exclude receipts from sales to Oregon wholesalers if the wholesaler provides the taxpayer with
an out-of-state resale certificate showing that the purchased items will be resold out of the state. Any document may serve
as an out-of-state resale certificate, provided it contains the required information. Refer to the “Required documentation”
section below for information on the out-of-state resale certificate.
Information for sellers
A seller may only exclude receipts from a sale to a wholesaler in Oregon if the wholesaler provides the seller with an out-
of-state resale certificate. The seller must obtain an out-of-state resale certificate from the wholesaler at the time of the sale.
Refer to the “Required documentation” section below to ensure you have sufficient documentation to claim the exclusion.
Example: Rosslyn LLC manufactures widgets. Rosslyn sells widgets to Twinbrook Wholesalers for $10,000. Twinbrook
Wholesalers issues Rosslyn an out-of-state resale certificate at the time of the transaction. The out-of-state resale certificate
shows that Twinbrook will resell 80 percent of the purchased widgets to California and Nevada; and 20 percent of the
purchased widgets will be resold in Oregon. While Rosslyn realized $10,000 from the sale to Twinbrook, with an out-of-
state resale certificate, Rosslyn is able to exclude 80 percent ($8,000) of the receipts from the sale to Twinbrook. Rosslyn will
include 20 percent ($2,000) in their commercial activity.
Information for wholesalers
A wholesaler is a business entity primarily doing business by merchant distribution of tangible personal property to retailers
or other wholesalers. A wholesaler in Oregon who purchases property with the intent to resell the property outside of the
state may provide the seller with an out-of-state resale certificate. This certificate allows the seller to claim an exclusion for
the out-of-state resales, and must be provided at the time of the transaction. Any document may serve as an out-of-state
resale certificate, provided it contains the required information. Refer to the “Required documentation” section below for
information on the out-of-state resale certificate.
A wholesaler must determine the amount of purchased property that will be resold out of Oregon based on the facts at the
time it purchases the property. If, at the time of purchase, the wholesaler is unable to determine the amount of purchased
property that will be resold outside of Oregon, it may estimate the amount of property to be sold out of state using either the
approximation ratio or another method described below, if, at the time of the wholesale purchase, the ratio or other method
fairly and accurately reflects estimated out-of-state resales of property delivered from the wholesaler’s Oregon locations.

Approximation ratio
Commercial activity from Oregon sales in the prior year

Commercial activity from all sales in the prior year
The approximation ratio is a fraction. The numerator is the amount of commercial activity the wholesaler realized
from all sales to Oregon customers during the prior year. The denominator is the commercial activity realized from
all sales everywhere in the prior year.
Wholesalers located in multiple states may only include in the ratio commercial activity realized from sales of property
delivered from their Oregon locations. Sales of items delivered from a wholesaler’s locations outside of Oregon are not
included in the numerator or denominator of the ratio.

Example: Alpha Corporation is a wholesaler with one location in Klamath Falls, Oregon. In March 2021, Alpha purchases
tangible personal property from Indigo LLC, paying a total price of $500,000. At the time of the transaction, Alpha is unable
to determine the exact amount of tangible property that Alpha will resell outside of Oregon. In order to provide Indigo with
an out-of-state resale certificate, Alpha uses the approximation ratio based on Alpha’s 2020 commercial activity.
In 2020, Alpha realized a total of $2 million dollars of commercial activity from the sale of widgets delivered from its
Klamath Falls location to customers everywhere, including $100,000 to Oregon customers delivered from Alpha’s Klamath
Falls location. Alpha calculates the approximation ratio by dividing Oregon commercial activity by everywhere commercial
activity resulting in an approximation ratio of 0.05. ($100,000 ÷ $2,000,000 = 0.05)
150-106-003-1 (Rev. 08-21-24) Page 17 of 21 Form OR-CAT Instructions

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Oregon Corporate Activity Tax

Alpha applies the approximation ratio of 0.05 to the purchase price ($500,000 x 0.05 = $25,000). Of the total $500,000 widget
purchase, Alpha approximates that $25,000 will be resold in Oregon, and $475,000 will be resold outside of Oregon. Alpha
provides Indigo with an out-of-state resale certificate documenting that $475,000 worth of the purchased widgets will be
resold outside of Oregon.
While Indigo realized $500,000 of commercial activity from the sale to Alpha, only $25,000 of receipts from the sale will be
included in Indigo’s Oregon commercial activity. Indigo will exclude $475,000.
Note: If, at the time of the wholesale sale, the approximation ratio does not fairly represent a wholesaler’s estimated out-
of-state sales, the wholesaler may not use the approximation ratio. However, a wholesaler may use a reasonable alternative
method that fairly and accurately reflects, at the time of the wholesale sale, the amount that the wholesaler estimates will be
resold outside Oregon. A wholesaler who uses an alternative method must document the alternative method used, including
how the method was determined, why the approximation ratio based on prior year’s resales from the wholesaler’s Oregon
locations is not a fair representation of the wholesaler’s sales at the time of the wholesale purchase, and retain certain informa-
tion. Once an alternative method has been used, the wholesaler must continue to use the same method, until the alternative
method is no longer a fair and accurate representation of the wholesaler’s out-of-state sales. Refer to OAR 150-317-1400 for
further requirements on using alternative methods.

Required documentation for out-of-state resale certificates
Any document may serve as an out-of-state resale certificate, provided that it contains:
• The wholesaler’s legal name and Oregon address;
• The wholesaler’s federal tax identification number;
• The date of the purchase;
• The total amount of purchased property;
• The purchase price paid by the wholesaler;
• The dollar amount of purchased property that the wholesaler will resell outside of Oregon; and
• The signature of the wholesaler, their authorized representative, or employee, certifying that the entity is a wholesaler, as
that term is defined in Oregon Revised Statute (ORS) 317A.100(1)(b)(DD).
The Oregon Department of Revenue has provided an out-of-state resale certificate form that wholesalers may provide tax-
payers to use to document excluded sales. Wholesalers are not required to use the department’s form. Any document with
all of the information listed above is sufficient.
Sellers must retain the certification for their records. Don’t submit the certificate to the Oregon Department of Revenue
unless requested.
Farming operations taxpayers seeking information about obtaining certificates from a broker or wholesaler for sales of
agricultural commodities, or who want to use industry average percentages, should consult the FAQ “How can farming
operations selling agricultural commodities demonstrate out-of-state-sales?”

150-106-003-1 (Rev. 08-21-24) Page 18 of 21 Form OR-CAT Instructions

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                              Oregon Corporate Activity Tax
                              Out-of-State Resale Certificate for Sales to Wholesalers

 A. Wholesaler information
     Legal name                                                      Federal tax identification number

     Oregon address

 B. Purchased property
     Description of purchased property:                              Date of purchase:

                                                                     Total amount of purchased property:

                                                                     Purchase price:

                                                                     Amount purchased for resale out-of-state 
                                                                     (dollar amount):

     I hereby certify that the purchaser is a wholesaler primarily doing business by merchant distribution of 
     tangible personal property to retailers or other wholesalers.  1

     Name of wholesaler, authorized representative, or employee

     Signature of wholesaler, authorized representative, or employee

 Don’t attach or submit this form to the Oregon Department of Revenue as part of a tax return.

    1ORS 317A.100(1)(b)(DD)

150-106-003-1 (Rev. 08-21-24)                   Page 19        of 21                                    Form OR-CAT Instructions

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                                                   Appendix C
                              Oregon Corporate Activity Tax return OR-CAT
                              Alternative apportionment
Oregon law allows taxpayers to request an alternative          •  Don’t complete the original or amended return using an 
method of apportionment using the instructions below. You         alternative method of apportionment unless/until that 
must receive written authorization from the department            alternative method of apportionment has been approved. 
before using an alternative method of apportioning your        • Mail your petition with your return. 
subtraction. The substitute method of the CAT subtrac-         Note: Clearly identify that you’re requesting alternative 
tion isn’t an alternative apportionment method. Don’t          apportionment by writing the words “Alternative appor-
check the alternative apportionment box if you use the         tionment request” at the top and adhere to all other require-
substitute method.                                             ments. Determinations to amended returns may take longer 
                                                               to process.
Administration 
                                                               Method 2—Alternative apportionment petition 
We will review the alternative apportionment request and 
issue a decision letter.                                       submitted separately from your original or 
                                                               amended return 
If your alternative apportionment petition is denied, you 
may appeal the denial of your petition to Oregon Tax Court     • Your written petition must have the title “Alternative 
as provided in ORS 305.275.                                       apportionment request.” 
                                                               • We won’t rule on your alternative apportionment request 
If your alternative apportionment petition is approved, you       until you file your original or amended return using stan-
may amend your returns within the normal statute of limi-         dard apportionment provisions. 
tations. The approval of your petition will remain in effect   • Your original or amended return, for which the written 
unless and until we revoke it during audit or you file a new      petition requests alternative apportionment, must use 
petition and receive our approval of the new proposal.            standard apportionment provisions. 
                                                               • Mail your petition to: Oregon Department of Revenue, 
Allow at least 6 months for us to make a determination.           CAT Section, 955 Center St NE, Salem OR 97301-2555 
Also, note that all petitions for alternative apportionment 
may result in additional review and documentation requests.    Both methods of petition 
Instructions                                                   • The petition must be signed by the taxpayer or the tax-
                                                                  payer’s representative. 
• Your written petition for alternative apportionment can      • You must use standard appointment provisions to com-
be submitted with your original or amended return                 plete your original or amended return while the depart-
(Method 1) or separate from your original or amended              ment rules, in writing, on your request for alternative 
return (Method 2).                                                apportionment. 
• For administrative purposes, we prefer Method 2.             • The petition must fully explain the extent of the taxpayer’s 
                                                                  business activity in Oregon and why standard or substi-
Method 1—Alternative apportionment petition                       tute apportionment doesn’t fairly and equitably represent 
submitted with your original or amended return                    the taxpayer’s business activity in Oregon. 
                                                               • Your petition must fully explain your proposed method of 
• Check the alternative apportionment checkbox on line 7          alternative apportionment and explain why this proposed 
of the return. Failure to do so could result in your request      method is more accurate in reflecting business activity 
being overlooked. This box is to denote requests only. You        in Oregon than either the standard formula or substitute 
may not use an alternative apportionment method until             method of apportionment. 
the department approves your request in writing.               • The petition must show how the Oregon return (Form 
• You must include a written petition for alternative appor-      OR-CAT) would be completed, including the net tax 
tionment with your original or amended return if you              calculation, using the proposed method of alternative 
check the alternative apportionment checkbox.                     apportionment.

150-106-003-1 (Rev. 08-21-24)                          Page 20 of 21                                  Form OR-CAT Instructions

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                                                      Appendix D
                              Instructions for estimated payments if using the annualized method
If you don’t realize your commercial activity evenly through-       • Cost inputs means the cost of goods sold as calculated 
out the year, you may figure your required estimated pay-           in arriving at federal taxable income under the Internal 
ments using the annualized installment method.                      Revenue Code.
Oregon Commercial Activity.    Determine the total amount           Cost subtraction. The amount of the cost subtraction is lim-
of commercial activity sourced to Oregon that the business          ited to 95 percent of your commercial activity. This means 
realized year-to-date. Don’t include receipts from items that       that your cost subtraction can’t be more than the total com-
are excluded from commercial activity. 
                                                                    mercial activity multiplied by 95 percent.
Greater of cost inputs or labor costs for the tax year. You 
                                                                    Taxable commercial activity. If your taxable commercial 
are allowed to claim the greater of your labor costs or cost 
                                                                    activity after the $1,000,000 threshold is equal to or less then 
inputs. Remember that expenses can’t be claimed if they are 
not associated with commercial activity. For example, if you        zero, stop. You don’t need to make any installment payments 
have costs associated with receipts you are excluding from          this quarter.
commercial activity, you can’t claim those costs.                   Annualization multiplier. This is 12 months divided by 
• Labor costs means total compensation of all employees,            the number of months in the period. Percentage applied.            
not to include compensation paid to any single employee             This is the percentage amount you must pay to avoid 
in excess of $500,000.                                              underpayment. 
                                        Annualized commercial activity worksheet Table 1
                                                                                                              First, second, 
                                                                      First and second  First, second, 
                                                      First quarter                                           third, and fourth 
                                                                      quarter          and third quarter
                                                                                                              quarter

              Oregon commercial activity (year 
Line 1
              to date, minus exclusions)

              Everywhere expenses (greater of 
Line 2        cost inputs or labor costs, year to 
              date)
Line 3        Subtraction percentage                  0.35            0.35                   0.35             0.35
Line 4        Multiply line 2 by line 3
              Apportionment percentage of 
Line 5
              subtraction
              Cost subtraction (multiply line 4 by 
Line 6
              line 5)
              Taxable commercial activity for each 
Line 7
              period (subtract line 6 from line 1)
Line 8        Annualization multiplier                 4              2                      1.3              1
              Annualized taxable commercial 
Line 9
              activity (line 7 multiplied by line 8)
Line 10 Commercial activity threshold                 $1,000,000      $1,000,000        $1,000,000            $1,000,000   
              Annualized taxable commercial 
Line 11 activity over threshold (subtract line 
              10 from line 9)
              Estimated Oregon corporate 
Line 12 activity tax (multiply line 11 by 
              0.0057 and add $250)
              Percentage that applied for each 
Line 13                                               22.50%          45%                    67.50%           90%
              period
              Year-to-date required estimated 
Line 14
              tax amount (multiply line 12 by line 13)
Line 15 Other prepayments
              Installment payment amount 
Line 16
              (subtract line 15 from line 14)

150-106-003-1 (Rev. 08-21-24)                          Page 21   of 21                                        Form OR-CAT Instructions

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