Oregon Commercial Activities (CAT) Tax Summary

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The Commercial Activities Tax (CAT tax) was enacted May 16, 2019. Proceeds of this tax will be used to establish a “fund for student success”. It is estimated that this will provide over $1 billion per year of additional funding for education in Oregon.

Click here to read a summary of some of the key provisions of the law, including subsequent administrative guidance issued through the date of this document. As this is just a summary, many important details are missing. Thus, this document should not be relied on for compliance under the CAT. Please refer to the Department of Revenue’s CAT site to access the full text of the law itself and related Administrative Rules and guidance.