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Harriet Strothers, CPA, Author at Delap CPA


10 Feb

Oregon Corporate Activity Tax (CAT) Bills to Watch

February 10, 2020 | By | No Comments

The 2020 Oregon legislative session is underway. There are a few bills that have been introduced that, if they pass both the House and Senate and become law, would make changes to the Oregon Corporate Activity Tax (CAT). HB 4009 – Proposes the following fixes and changes: Specifies that out-of-state vehicle dealers are also entitled […]

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27 Jan

New Oregon Corporate Activity Tax (CAT) Rules Released

January 27, 2020 | By | No Comments

Late Friday January 24, 2020, the Oregon Department of Revenue (DOR) released the three latest rules for the Corporate Activity Tax (CAT). The much-awaited proposed rules related to the exclusions for wholesale sales and groceries are available at the Oregon DOR website. Earlier in the week, the DOR released the proposed rule related to the […]

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10 Dec

Registration is Now Open for the Oregon Corporate Activity Tax (CAT)

December 10, 2019 | By | No Comments

CATXRegistration for Oregon’s new Corporate Activity Tax is now open through the Department of Revenue’s Online system found at www.oregon.gov.dor. The new law requires businesses with Oregon commercial activity in excess of $750,000 to register for the Corporate Activity Tax. Once they reach that threshold businesses must register within 30 days. To register: Individuals doing […]

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08 Dec

Additional Guidance on the Oregon Corporate Activity Tax (CAT)

December 8, 2019 | By | No Comments

On May 16, 2019, Governor Kate Brown signed “The Student Success Act” that enacted Oregon’s Corporate Activity Tax (CAT) into law. The CAT rate of 0.57% will be applied to the net Oregon Commercial Activity. Oregon gross receipts delivered to or benefit received in Oregon less: the greater of 35% of apportioned cost inputs or […]

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12 Nov

Washington Rule Changes Cause Many More Out-of-State Businesses to be Subject to B&O Tax in 2020

November 12, 2019 | By | No Comments

On March 14, 2019, Washington Gov. Jay Inslee signed Senate Bill 5581 into law. The new law immediately eliminated the requirement for remote businesses without a physical presence to collect and remit sales tax if they made 200 or more transactions in Washington. Instead, now the only threshold for collecting sales tax is whether a […]

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