CAT videos now available on new training resources page

A series of short training videos created to help business taxpayers and tax preparers understand Oregon’s new Corporate Activity Tax is now available on the newly created CAT training materials page of the Department of Revenue website.

The videos range in length from less than four minutes to 10 minutes. Topics covered by the videos, include:
• A CAT overview.
• Available COVID-19 penalty relief.
• Return instructions.
• The commercial activity subtraction.
• Unitary groups.
• Cost inputs for farming operations.
• Exclusion for retail and wholesale grocery sales.
• Exclusion for sales to wholesalers.
• Exclusion for motor vehicle dealer trades.
• Sourcing for the sales of tangible personal property.
• Sourcing for motor carriers.
• Sourcing for the sales of other than tangible personal property.

In addition, other resources to help business taxpayers and tax preparers better understand key elements of the law have been consolidated on this new page. Those materials include:
• The PowerPoint presentation used in the October live video conference training sessions.
• Questions and answers from the live training sessions.
• A registration training PowerPoint presentation.
• A PowerPoint presentation to help with making payments.

The main CAT webpage still includes:
• Answers to frequently asked questions.
• High-level summaries of the rules and other topics to help with taxpayer understanding.
• Links to administrative rules and statutes governing the CAT.
• A link to subscribe to email updates about the CAT.

Taxpayers with general questions about the CAT can email or call 503-945-8005.

To get tax forms, check the status of your refund, or make tax payments, visit or email You also can call 800-356-4222 toll-free from an Oregon prefix (English or Spanish) or 503-378-4988 in Salem and outside Oregon. For TTY (hearing- or speech-impaired), we accept all relay calls.