Click anywhere on the bar, to resend verification email. Oregon’s corporate activity tax is effective beginning January 1, 2020. Oregon Governor Kate Brown signed HB 4202 into law on June 30, 2020. On May 16, 2019, Governor Kate Brown signed House Bill 3427 into law. This is in contrast to the corporate income/excise tax, which uses an 80% test for determining a unitary business. 2 The tax, as originally enacted, is imposed on individuals and most business entities with substantial nexus and taxable commercial activity over $1 … Taxpayers with general questions about the CAT can email cat.help.dor@oregon.gov or call 503-945-8005. A taxpayer expecting more than $5,000 of CAT liability for the calendar year must make estimated payments. Please note that your account has not been verified - unverified account will be deleted 48 hours after initial registration. Quarterly estimated tax payments will be required beginning in April 2020. 20. General business information from Oregon Department of Revenue.. House Bill (HB) 3427A, a bill that would create an Oregon corporate activity tax (CAT), passed in the state house and senate. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006. Rev. The tax imposed under this section is an annual privilege tax for the calendar year and shall be remitted quarterly to the Department of Revenue. © 2021 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. “Good cause” does not include relying on a tax professional or an employee to prepare the return on time. For the first year the CAT is imposed (tax years beginning on or after January 1, 2020, and ending before January 1, 2021), underpayment penalty charges will not be imposed if each estimated tax payment is equal to or more than 25% of 80% of the tax for the tax year. The February 1st deadline to make the 4th quarter payment for the Oregon Corporate Activity Tax (CAT) is coming up on us quickly. The Corporate Activity Tax was designed to provide stability to education funding during a recession. The PowerPoint presentation used in the October live Zoom training sessions, along with the questions emailed by participants during the live training sessions and answers from the CAT policy staff. The new charge, which is expected to raise $2 billion for education spending, comes into effect on Jan. 1, 2020. However, taxpayers (including unitary groups) exceeding $750,000 of Oregon “commercial activity” are required to register for the CAT within 30 days of meeting the threshold. Once the amount of “commercial activity” sourced to Oregon is determined, the CAT imposed is equal to $250 plus the product of the taxpayer’s taxable commercial activity for the calendar year in excess of $1 million multiplied by 0.57%. The tax is computed as $250 plus 0.57 percent of taxable Oregon commercial activity of more than $1 million. The Corporate Activity Tax is a new tax that is in addition to existing taxes and does not replace any other taxes imposed by Oregon, including the Corporation Excise Tax. Oregon Corporate Activity Tax. The definition of a taxpayer specifically excludes “excluded persons” defined as including but not limited to, various IRC section 501 entities, certain hospitals, governmental entities, and any persons with commercial activity that does not exceed $750,000 for the calendar year, other than a person that is part of a unitary group with commercial activity in excess of $750,000 dollars. Businesses must register when they meet the economic nexus threshold of “commercial activity” sourced to Oregon in excess of $750,000. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. May 14, 2019. Brown signed into law the new Oregon Corporate Activity Tax. “Commercial activity of an insurer” includes all items of income without deduction for expenses and all items of income reported on the statement of income accompanying the annual statement required under Ore. Rev. Persons that have “substantial nexus” with Oregon must register with the Department of Revenue for CAT purposes. The law includes several amendments to Oregon’s Corporate Activity Tax (CAT) statute and is effective retroactively as of January 1, 2020, the original CAT effective date. Adopts a new Corporate Activity Tax (CAT) imposed on all types of business entities. One of the temporary rules recently sent to the Oregon Secretary of State provides guidance on determining whether a group of “persons” is engaged in a unitary business and clarifies that traditional tests and criteria, such as centralization of management, economies of scale and functional integration, will be applied for CAT regime purposes. Stat. Receipts from sales of services will be sourced to Oregon to the extent the service is delivered to a location in the state. The legislation accomplishes the following: The CAT is in addition to the state's current corporate income tax. On May 16, 2019, Oregon enacted H.B. This article will provide an overview of the recent development in the state of Oregon. The Oregon CAT regime is viewed as something of a hybrid between the Ohio commercial activity tax and the Texas franchise (margin) tax. Once that threshold is met, a business must register within 30 days, which means for many larger companies, registration will likely be required early in 2020. 3427 imposes a corporate activity tax (CAT) applicable to tax years beginning on or after January 1, 2020. Subsequently enacted legislation (House Bill 2164) made certain technical corrections to the CAT. Similar to the corporate income tax, a unitary group will register, file, and pay the tax under the CAT regime as a single taxpayer and may exclude receipts from intercompany transactions among group members. Rather any “person” (defined below) with Oregon commercial activity is subject to the tax, … A “bright-line” presence is when a person, during the calendar year, has rented or owned property in Oregon with an aggregate value of at least $50,000; has payroll in Oregon of at least $50,000; or has commercial activity (i.e., receipts) sourced to Oregon under the CAT market-based sourcing statute of at least $750,000. This subtraction cannot exceed 95% of the taxpayer’s commercial activity in Oregon. Profits-based taxes, such as Oregon’s corporate income tax, tend to be volatile, quickly drying up during recessions. OREGON CORPORATE ACTIVITIES TAX FAQ What is the Corporate Activities Tax (CAT)? You may be required to make quarterly estimated payments as well. Taxpayers and unitary groups . The amount deducted must be apportioned to Oregon “in the manner required for apportionment of income under Or. For example, if you own a business with $5 million of Oregon service revenue and you pay $3 million in Oregon employee gross wages, your net Oregon commercial activity is $5,000,000 – $1,050,000 (35% of wages) – $1,000,000 exemption, or $2,950,000, and the Corporate Activity Tax on … 3427, the CAT generally imposes a tax of 0.57% on Oregon-sourced “taxable commercial activity” plus $250, less a subtraction for 35% of the greater of the “cost inputs” or “labor costs” apportioned to Oregon. However, only businesses or unitary groups with commercial activity sourced to Oregon of $1 million or more must file a return and pay the levy under the CAT regime. You will not receive KPMG subscription messages until you agree to the new policy. 3. and will apply . Business owners, accountants and lawyers all over Oregon are scratching their heads over the new corporate activity tax. Only taxpayers with more than $1 million of taxable Oregon commercial activity will have a payment obligation. subscribe to our mailing list.​ You can also download Although tax-exempt entities are generally “excluded persons,” if a tax-exempt entity has unrelated business income taxable under the IRC, it will be considered a CAT taxpayer. Find out how KPMG's expertise can help you and your company. sections 314.605 to 314.675,” which are the statutory provisions governing the allocation and apportionment of income for the corporate income tax. Intended to raise approximately $1 billion in new annual revenue , 2. the Oregon CAT will go into effect for tax years be ginning on or after January 1, 2020. The CAT is imposed on businesses for the privilege of doing business in this state. April 15—Last day to file CAT return without an extension or apply for an extension for filing a … The new tax is in addition to all other Oregon state taxes, including the Oregon corporate excise and income taxes and personal income tax. After determining the commercial activity sourced to Oregon under the CAT market-sourcing rules, a taxpayer subtracts 35% of the greater of the following amounts paid or incurred by the taxpayer in the tax year: (1) the amount of cost inputs (defined as costs of goods sold as calculated in arriving at federal taxable income); or (2) labor costs (defined as the total compensation of all employees not including any compensation paid to any single employee in excess of $500,000). On May 16, 2019, Oregon Governor Kate Brown signed into law House Bill 3427, which established an annual Corporate Activity Tax (CAT) based on commercial activity conducted by businesses, effective for tax years beginning on or after Jan. 1, 2020. On May 16, Oregon Gov. Importantly, the Oregon CAT is not a transactional tax and is not imposed on purchasers. In addition, Oregon's CAT allows a 35 percent subtraction for certain business expenses.​. Gross Receipts Tax. Oregon voters still have the opportunity to reject this new legislative bill. Although there is a temporary rule addressing property brought into Oregon, it does not provide meaningful guidance on how a taxpayer can establish that CAT avoidance was not intended. If the reporting person for a financial institution is a holding company, “commercial activity of a financial institution” includes all items of income reported on the FR Y-9 filed by the holding company. Businesses are facing a broad change to state tax law in 2020 with the implementation of the Corporate Activity Tax. If you would like to sign up for additional information as it becomes available, please Revenue from the CAT will be transferred to the Fund for Student Success and will be used for education spending. 4. Section 63 of Oregon House Bill 3427 imposed a new tax on each person with taxable commercial activity for the privilege of doing business in Oregon. The latest addition are 12 short subject-specific training videos to help taxpayers better understand key elements of the CAT. The governor in May 2019 signed into law House Bill 3427 that, among other measures, adopts a new corporate activity tax (CAT) to fund education spending. Tax-exempt persons are subject to tax on their “unrelated business income”—such persons must also make estimated payments if their expected Oregon CAT tax liability will be more than $5,000. The KPMG logo and name are trademarks of KPMG International. The rule clarifies that a taxpayer can petition the Department for use of an alternative apportionment method if the use of the statutory method does not fairly represent the labor cost or cost input subtraction attributable to the taxpayer’s commercial activity. Oregon to Pass New Corporate Activity Tax. The CAT is imposed on businesses for the privilege of doing business in Oregon. A variety of resources for business taxpayers and tax professionals are available on the new CAT training materials​ page. In other words, the new tax under the CAT regime is imposed on “commercial activity.” The term “person” is broadly defined and includes, but is not limited to, individuals, partnerships, LLCs, C corporations, S corporations, and entities that are disregarded for federal income tax purposes. All rights reserved. The new tax is effective for tax years beginning on or after Jan. 1, 2020, and it imposes a corporate activity tax on each person with taxable commercial activity for the privilege of doing business in Oregon. Since the last time you logged in our privacy statement has been updated. No tax is owed if the person’s taxable commercial activity does not exceed $1 million. As such, companies protected under Public Law 86-272 for Oregon corporate income tax purposes will need to consider whether they have a CAT filing obligation. Effective for tax years beginning on or after January 1, 2020, a corporate activity tax (CAT) is imposed on each person with taxable commercial activity for the privilege of doing business in Oregon. The first payments are due in April next year. It’s now expected to be signed into law by Governor Kate Brown. The Oregon Corporate Activity Tax is a new additional tax reporting obligation that is separate from the Oregon Corporate Excise Tax. Estimated CAT payments for the previous calendar quarter will be due on or before the last day of January, April, July, and October of each year and must be made by electronic funds transfer (EFT). If the reporting person for a financial institution is a bank organization, “commercial activity of a financial institution” includes all items of income reported on the call report filed by the bank organization. KPMG International and its member firms are legally distinct and separate entities. The CAT is not a transactional tax, such as a retail sales tax, or an income tax. Another temporary rule provides that the time for filing an annual CAT return may be extended for six months after the due date if the taxpayer files an application for an extension of time to file in accordance with the draft rule. Kate Brown signed House Bill 3427, which establishes the new Oregon corporate activity tax (CAT). The CAT is applied to taxable Oregon commercial activity in excess of $1 million. For general questions about the CAT, email ​cat.help.dor@oregon.gov.​To provide rule input, email rulescoordinator.dor@oregon.gov​.Call 503-945-8005 between 8 a.m. and 4 p.m. Monday-Friday.​ You can also follow us on Twitter at • For the sale of tangible personal property if the property is delivered to a purchaser in Oregon. For more information, contact a KPMG State and Local Tax professional: Vinh Tran | +1 (503) 820-6803 | bvinhtran@kpmg.com, Rob Passmore | +1 (503) 820-6844 | rpassmor@kpmg.com. “Commercial activity” means the total amount realized by a person, arising from transactions and activity in the regular course of the person’s trade or business, without deduction for expenses incurred by the trade or business. The Corporate Activity Tax (CAT) is imposed on businesses for the privilege of doing business in this state. A bright-line presence also exists when the person, during the calendar year, has at least 25% of its total, property, payroll, or commercial activity in Oregon. The CAT is assessed in addition to the state's current corporate income tax. While the Oregon CAT is a “corporate activity tax,” the Oregon CAT is imposed on persons with taxable com mercial activity and substantial nexus with Oregon. Effective for tax years beginning on or after January 1, 2020, the CAT is imposed on each person with taxable commercial activity for the privilege of doing business in Oregon. The Department of Revenue in recent weeks has been actively soliciting input from CAT stakeholders; issued a list of CAT-related FAQs, and sent to the Oregon temporary CAT rules. Oregon’s CAT regime is in addition to the current corporate income tax, and taxpayers (even if already registered for corporate tax purposes) must separately register for the CAT through the Department of Revenue’s online system. Oregon’s lack of a state sales tax and relatively well-structured property tax puts the state’s business tax environment in the top 10 in the country. A taxpayer must have a “good cause” for requesting an extension, which can include that the information needed to complete the return is not available. Kate Brown signed legislation to enact a 0.57% corporate activity tax (CAT) that applies to commercial activity in the state. The new Corporate Activity Tax (CAT) will be imposed on “taxable commercial activity” in excess of $1 million at a rate of 0.57%, plus a flat tax of $250. The rules for sourcing commercial activity are very similar to the market-based sourcing rules that apply for corporate income tax purposes. The amount of the CAT is based on taxable commercial activity. An exclusion also applies to receipts from the wholesale or retail sale of groceries. Oregon: Corporate activity tax, effective January 1, Owning or using part or all of the person’s capital in Oregon, Holding an authorization to do business from the Oregon Secretary of State, Being a resident or domiciliary of Oregon. In 2019 Oregon enacted the Corporate Activity Tax (CAT), which applies to a broad range of taxpayers. Included in the bill is a reduction in Oregon’s individual income tax rates for those making less than $125,000 by 0.25 percentage points for each tax … Accordingly, there is a broad definition of “taxpayer,” which includes For the 2020 tax year, if you expect a Corporate Activity Tax liability of $10,000 or more, then you are required to make estimated payments by April 30, July 31, October 31, and January 31 for the preceding calendar quarter​.​ Use the CAT estimated payments worksheetto help with calculations. Original parameters of CAT Enacted by H.B. The Oregon Corporate Activity Tax is a tax on Oregon Commercial Activity over $1 million. There are over 40 specific types of receipts excluded from the definition of “commercial activity.”  Some of the excluded receipts represent amounts (taxes, surcharges) that are paid over to the government—amounts that if included in commercial activity would potentially lead to double taxation (distributive income received from a pass-through entity), or amounts that are required per contracts to be paid over to third parties. “Unitary group” means a group of “persons” with more than 50% common ownership, either direct or indirect, that is engaged in business activities that constitute a unitary business. Note that the definition of cost inputs does not include costs under IRC section 263A. Certain items are excluded from the definition of commercial activity and, therefore, will not be subject to the CAT. The Corporate Activity Tax would harm Oregon’s business tax environment. For the 2020 tax year, if you expect a Corporate Activity Tax liability of $10,000 or more, then you are required to make estimated payments by April 30, July 31, October 31, and January 31 for the preceding calendar quarter​.​ If the due date falls on a weekend or holiday, the estimated payment is due on the next business day. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The CAT is imposed in addition to the state’s current corporation excise and income tax. It raises more than $1 billion in revenue annually to be directed toward new K-12 education spending. For years beginning on or after January 1, 2021, penalties will not be imposed if each estimated payment is 25% of 100% of the tax; 100% of the tax shown on the return for the preceding 12-month tax year (after credits); or 100% of the tax computed on annualized taxable commercial activity. Heads up! Use the CAT estimated payments worksheet to help with calculations. Interest, except for interest on credit sales and interest income (including service charges) received by a financial institution, is excluded from commercial activity, as are dividends received. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. Despite its name, the CAT is not restricted to corporations. Publication OR-CAT-BRO​ for additional information.​. An Overview of Oregon’s Corporate Activity Tax. “Corporate Activity Tax” (Oregon CAT). The so-called Corporate Activities Tax (CAT) is a consumption-based, business entity-level gross receipts tax, passed by the Oregon Legislature during the 2019 legislative session. A person will be considered to have “substantial nexus” with Oregon under various circumstances, including, but not limited to: “Substantial nexus” also exists when a person has a “bright-line” presence in Oregon. As justification for the temporary rules, the Department noted that “…promulgating temporary rules effective January 1, 2020 will provide guidance for taxpayers as of the effective date of the new Corporate Activity Tax and before the first quarterly estimated tax payment deadline of April 30, 2020.”. A taxpayer is subject to the annual corporate activity tax for doing business during any portion of such calendar year. There are provisions in the CAT law that require the value of certain property brought into Oregon to be included in the measure of “taxable commercial activity.” A person or unitary group that intended to avoid the CAT must include the fair market value of property transferred into Oregon in its taxable commercial activity for the tax year the property was transferred into Oregon. 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