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Live Webinar

90-minute live streaming program
  • December 11
  • 1:00 - 2:30 pm EST

History and Current Issues of the Ohio Commercial Activity Tax (CAT)

December 11

Gain a better understanding of the history, current issues, and best practices in commercial activity tax compliance.

This topic will provide a comprehensive Ohio Commercial Activity Tax (CAT) update. Receive instruction on CAT compliance matters, including nexus, registration and calculating Ohio taxable gross receipts. Receive updates on Ohio CAT audit issues. Additionally, faculty will discuss the status and impact of recent CAT court cases, as well as current CAT legislation. Finally, the faculty will utilize case studies to further build on concepts learned during the session.

Learning Objectives

- You will be able to identify how to more effectively comply with the Ohio Commercial Activity Tax.

- You will be able to recognize all aspects of the Ohio CAT, including current legislation and court cases that may impact CAT liabilities.

- You will be able to explain how to identify gross receipts.

- You will be able to review best practices in your CAT compliance and identify areas of possible risk or opportunity.

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Why Lorman?

Over 30 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

CAT Overview
  • Gross Receipts Tax vs. Income Tax
  • Tax Rate and Minimum Tax
  • Annual and Quarterly Filers
Nexus
  • Nexus Standards
  • Bright-Line Presence
Registration
  • Combined/Consolidated Groups
  • Joint Ventures
Compliance
  • Identifying Gross Receipts
  • Situsing Receipts
  • Agency Exclusion
CAT Credits
Audit Issues
Other Considerations
  • Refund Claims
  • Voluntary Disclosure Program
  • Ohio Tax Amnesty Program
Case Studies
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Why Lorman?

Over 30 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

Live Webinar Registration

  • AIPB 1.5
     
  • This program is acceptable for 1.5 CPEC(s) towards the CB designation through the American Institute of Professional Bookkeepers (AIPB).
     
  • OH CLE 1.5 (Pending)
     
  • This course has been submitted to the Supreme Court of Ohio Commission on Continuing Legal Education for 1.5 CLE hours. Approval pending.
     
  • Enrolled Agents 1.0
     
  • This program qualifies for 1.0 hours of Continuing Education Credit for enrolled agents under Treasury Department Circular #230 Section 10.6(g).
     
  • CPE 1.8 including Taxes 1.8
     
  • Lorman Education Services is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its web site: https://www.nasbaregistry.org/cpas/complaints. For more information regarding administrative policies such as complaint and refund, please contact our offices at 866-352-9539. CPE Credit: Maximum Credit Hours: 1.8 each session (based on a 50 minute credit hour). You must attend at least 50 minutes to obtain credit. Field of Study: Taxes for 1.8 hours. Prerequisite: . Level of Knowledge: Intermediate. Teaching Method: Seminar/Lecture. Advance Preparation: None. Delivery Method: Group Internet Based. Please refer to the information in this brochure for outline, course content and objectives. Upon completion of this course, you will receive a certificate of attendance. Final approval of a course for CPE credit belongs with each state's regulatory board. Please note: In order to receive CPE credit for this course you MUST use the streaming audio option, as well as enable and complete the required progress checks.
     

Who should attend?

This live webinar is designed for accountants, controllers, tax managers, presidents, vice presidents, bookkeepers, enrolled agents, CFOs and attorneys.

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Why Lorman?

Over 30 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Sara L. Goldhardt, CPA

Sara L. Goldhardt, CPA

GBQ Partners LLC

  • Director, State and Local Tax Services at GBQ Partners LLC
  • Practice focuses on state and local taxation, primarily in the areas of multistate income/franchise tax, Ohio Commercial Activity Tax (CAT), municipal income tax and employment tax
  • Past speaking engagements include the OSCPA MEGA Tax Conference, the Columbus Association of Tax Professionals and the Ohio Tax Conference
  • More than 17 years of experience in federal and state and local tax
  • B.S. degree in accounting, The Ohio State University
  • Member of The American Institute of Certified Public Accountants and The Ohio Society of Certified Public Accountants
  • Can be contacted at 614-947-5243 or sgoldhardt@gbq.com
Matthew E. Stamp, J.D., LL.M.

Matthew E. Stamp, J.D., LL.M.

GBQ Partners LLC

  • Director of State and Local Tax Services at GBQ Partners LLC
  • Practice focuses on all areas of state and local taxation including multistate income/franchise, sales/use tax, property tax and incentives and credits
  • Frequent speaker at state and local tax forums including events sponsored by Lorman, the Ohio Society of CPA's, and the Ohio Tax Conference
  • More than 18 years of sales and use tax experience
  • J.D. degree and LL.M. degree in tax, Capital University Law School; B.A. degree in accounting, University of Mount Union
  • Can be contacted at 614-947-5302 or mstamp@gbq.com
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Why Lorman?

Over 30 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

All of your training, right here at Lorman.

Pay once and get a full year of unlimited training in any format, any time!

  • Live Webinars
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  • MP3 Downloads
  • Course Manuals
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  • Executive Reports
  • White Papers and Articles
  • Sponsored Live Webinars

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  • State Specific Credit Tracker
  • Members Only Newsletter
  • All-Access Pass Course Concierge

* For audio recordings you only pay shipping

Questions? Call 877-296-2169 to speak with a real person.

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Product ID: 401298
Published 2017
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