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State and Local Tax Archives | Delap CPA


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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11 Oct

Washington Tax Alert: Annual B&O Tax Apportionment Reconciliation Due October 31

October 11, 2019 | By | No Comments

Does your business engage in apportionable business activities in Washington? If the answer is yes, your business is required to file an “Annual Reconciliation of Apportionable Income.” The deadline to file is October 31, 2019. Your business must file with the Washington State Department of Revenue regardless of whether or not an adjustment to the […]

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30 Sep

Oregon Corporate Activity Tax (CAT) Update

September 30, 2019 | By | No Comments

There is still an incredible amount of uncertainty surrounding the Oregon Corporate Activity Tax (CAT).  While many answers remain unknown, here’s an update to clarify some of the questions we’ve been hearing: Businesses are not required to register for the CAT until they reach $750,000 in Oregon Commercial Activity Registration will be required annually Commercial […]

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