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Taxes OH

OH Commercial Activity Tax

Source: OH Department of Taxation Verified: March 1, 2026

Ohio imposes a Commercial Activity Tax (CAT) on the gross receipts of businesses with Ohio taxable gross receipts exceeding $150,000 per year. The annual minimum tax ranges from $150 to $2,600 based on gross receipts. Ohio does not impose a traditional corporate income tax.

Official Source:
OH Department of Taxation
Always verify current information directly with this agency.

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