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Who is not subject to CAT? Nonprofit organizations, including business entities that have been recognized by the IRS as tax-exempt organizations described in section 501(c)(3) of the Internal Revenue Code. Farmers cooperatives that are exempt from federal income taxation.
Are tax forms available at my local Post Office? No, Post Offices do not have tax forms available for customers. However, you can view, download, and print specific tax forms and publications at the Forms, Instructions Publications page of the IRS website. You may also acquire tax forms through the mail.
Get the current filing years forms, instructions, and publications for free from the IRS. Download them from IRS.gov. Order online and have them delivered by U.S. mail. Order by phone at 1-800-TAX-FORM (1-800-829-3676)
The Oregon CAT will be imposed on taxable commercial activity in excess of $1 million at the rate of 0.57 percent, plus a flat tax of $250 on the taxpayers first $1 million of taxable commercial activity.
Printed forms and instructions can be ordered individually online or by telephone at 1.800. 829.3676 and will be sent by mail.

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If your taxable gross receipts are $6 million or less per calendar year, you will NOT have to pay the Commercial Activity Tax (CAT). Quarterly taxpayers who anticipate having $6 million or less in taxable gross receipts in tax year 2025 may cancel their CAT account immediately.
Request online Log in to your Revenue Online account and click on the View More link inside the Personal Income Tax account panel. From there, select Generate a return transcript and select the specified tax period.

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