Commercial Activity Tax Liability by Gross Receipts Range[3] Annual Gross Receipts Minimum Tax Liability CAT Liability $0 – $150,000 n/a n/a $150,001 – $1,000,000 $150 n/a $1,000,001 – $2,000,000 $800 0.26% on receipts > $1 million $2,000,001 – $4,000,000 $2,100 0.26% on receipts > $1 million $4,000,001+ $2,600 0.26% on receipts > $1 million The tax casts a broad net, applying to any person or business which “owns or uses any capital in Ohio, is authorized to… [read post]