Due to Ohio statutes for Commercial Activity Tax (CAT) reporting purposes, in addition to regular revenue typically reported for CAT filing, businesses this year must also include:

 

• The gross proceeds received from the 3 special BWC rebates issued in 2020 – issued around April, October and December

 

• Grants received from Ohio, county or local jurisdictions

 

• EIDL grants for the CARES Act

 

 

Please note that the Ohio Department of Taxation has specifically excluded forgiveness of PPP loans and employee retention credits, so these proceeds do not have to be included for CAT reporting.  

 

 

If you have any questions about this update or would like to discuss your situation specifically, please contact your Whalen advisor for assistance.