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CAT Dist.

Rev. 7/07

Page 4

The cost of property shipped from the distribution

center to Ohio locations during the qualifying

The supplier’s 2008

period July 1, 2006 through June 30, 2007

receipts from qualified

Qualifying distribution

)

( 1 –

property delivered to the

center receipts

qualified distribution

The cost of property shipped from the distribution

center

center to locations everywhere during the

qualifying period July 1, 2006 through June 30,

2007

Definitions

“Qualifying certificate” means an annual application approved by the tax commissioner from an operator of a distribution

center that has filed an application as prescribed by the commissioner and paid the annual fee for the qualifying certificate on

or before the first day of September prior to the qualifying year or 45 days after the opening of the distribution center, whichever

is later. The application and annual fee shall be filed and paid for each qualified distribution center. R.C. 5751.01(F)(2)(z)(i)(VI).

“Qualified distribution center” means a warehouse or other similar facility in this state that, for the qualifying year, is

operated by a person that is not part of a combined taxpayer group and that has a qualifying certificate. However, all warehouses

or other similar facilities that are operated by persons in the same taxpayer group and that are located within one mile of each

other shall be treated as one qualified distribution center. R.C. 5751.01(F)(2)(z)(i)(III).

“Qualifying year” means the calendar year to which the qualifying certificate applies. R.C. 5751.01(F)(2)(z)(i)(IV).

“Qualifying period” means the period of the first day of July of the second year preceding the qualifying year through the 30th

day of June of the year preceding the qualifying year. R.C. 5751.01(F)(2)(z)(i)(V).

“Qualified property” means tangible personal property delivered to a qualified distribution center that is shipped to that

qualified distribution center solely for further shipping by the qualified distribution center to another location in this state or

elsewhere. “Further shipping” includes storing and repackaging such property into smaller or larger bundles, so long as such

property is not subject to further manufacturing or processing. R.C. 5751.01(F)(2)(z)(i)(II).

“Ohio delivery percentage” means the proportion of the total property delivered to a destination inside Ohio from the

qualified distribution center during the qualifying period compared with total deliveries from such distribution center everywhere

during the qualifying period. R.C. 5751.01(F)(2)(z)(i)(VII).

“Qualifying distribution center receipts” means receipts of a supplier from qualified property that is delivered to a qualified

distribution center, multiplied by a quantity that equals one minus the Ohio delivery percentage. R.C. 5751.01(F)(2)(z)(i)(I).

QDC Application Instructions

Section A

• Enter the address of the distribution center for which the application is being filed.

• Enter the name, FEIN and address of the operating entity of the distribution center for which the application is being filed.

Please include the name, phone number and e-mail address of the contact person for the operating entity.

• Was the applicant-distribution center in operation during the entire qualifying period?

• Does the operator of the applicant-distribution center (or do members of the same consolidated elected taxpayer group) also

operate similar distribution centers within one mile of the applicant-distribution center?

• If the operator or other members of the operator’s consolidated elected taxpayer group operate similar distribution centers to

that of the applicant-distribution center, all such distribution centers are included as one qualified distribution center for

purposes of this application.

Section B

• Enter the name of the operator for the applicant-distribution center in the first blank.

Commercial Activity Tax Annual Application For Distribution Center Qualifying Certificate And Ohio Delivery Percentage Certification For The Qualifying Year Jan. 1, 2008 Through Dec. 31, 2008 - Ohio Department Of Taxation Page 4

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