Ohio Tax Department releases new information on CAT.

• Position: Ohio

The Ohio Department of Taxation (ODT) issued four information releases on aspects of the commercial activity tax (CAT).

The first release is a draft rule that discusses temporary motor fuel exemptions from the CAT that were contained in the biennium budget bill. It provides guidance to refineries, terminals and motor fuel dealers.

The second release is the fourth version of the draft release detailing situsing rules for certain services.

The third release concerns the determination of common owners and joint ventures and provides examples to clarify concepts.

The...