Form Cat Qdc - Commercial Activity Tax Annual Application For Distribution Center Qualifying Certificate And Ohio Delivery Percentage Certification Page 3
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4CAT QDC
Rev. 6/13
Qualifying Certifi cate Information and Instructions
The tax commissioner will issue to the operator of the distribution
Center Applicant/Operator]” with the name and location of
center for which this application is fi led a qualifying certifi cate
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the distribution center, as well as the name of the distribution
certifying the distribution center as a qualifying distribution
center applicant/operator. In addition, the complete years must
center for the 2014 qualifying year only if (i) the applicant pays the
be inserted for both the beginning and ending of the qualifying
$100,000 annual fee; (ii) the operator of the distribution center is not
period.
part of a CAT combined taxpayer group (see R.C. 5751.012(A)); and
• The operator of the distribution center furnishes both (a)
(iii) the applicant substantiates to the tax commissioner’s satisfaction
the cost of property shipped from the distribution center to
that during the qualifying period July 1, 2012 to June 30, 2013 the
Ohio locations during the qualifying period; and (b) the cost
following thresholds are met:
of property shipped from the distribution center to locations
a. The operator of the distribution center purchased from its
everywhere during the qualifying period.
suppliers (excluding suppliers that are members of the
If the tax commissioner approves this annual application by issuing
operator’s consolidated elected taxpayer group) at least $500
a qualifying certifi cate to the applicant for the distribution center
million of qualifi ed property for delivery to the distribution
identifi ed on the application, then for the qualifying year (calendar
center; and
year 2014) each supplier to the distribution center, except for those
b. The cost of qualifi ed property shipped by the operator from
suppliers that are members of the operator’s consolidated elected
the distribution center to Ohio locations during the qualifying
taxpayer group, can exclude from the supplier’s gross receipts
period was less than 50% of the cost of qualifi ed property
subject to the CAT the supplier’s qualifying distribution center
shipped from the distribution center to locations everywhere
receipts. A supplier’s qualifying distribution center receipts are
during the qualifying period (cost being determined on a
the supplier’s receipts from qualifi ed property (qualifi ed property is
consistent and generally recognized method).
tangible personal property shipped by the supplier to the distribution
center solely for storing, repackaging and further shipping – but
Note: In determining whether the above thresholds are met,
not manufacturing or processing) multiplied by the quantity one
members of a consolidated elected taxpayer group are considered
minus the distribution center’s certifi ed Ohio delivery percentage.
one taxpayer. The operator of a qualifying distribution center is
(The distribution center’s Ohio delivery percentage is the ratio of
deemed to be the person actually operating the distribution center
the cost of property shipped from the distribution center to Ohio
along with each member of that person’s consolidated elected
locations during the qualifying period (July 1, 2012 through June
taxpayer group that purchases and receives qualifi ed property
30, 2013) to the cost of property shipped from the distribution center
at the qualifi ed distribution center. While a qualifi ed distribution
to locations everywhere during the qualifying period (July 1, 2012
center, by defi nition, cannot be operated by a person that is a
through June 30, 2013).
member of a combined taxpayer group, a qualifi ed distribution
center can be operated by a person or persons that are members
Defi nitions
of a consolidated elected taxpayer group.
“Qualifying certifi cate” means the certifi cate issued by the tax
The applicant meets the tax commissioner’s substantiation
commissioner after the operator of a distribution center fi les an
requirement in (a) and (b), above, only if:
annual application with the commissioner. The application and
annual fee shall be fi led and paid for each qualifi ed distribution
• The operator of the distribution center attaches to this
center on or before the fi rst day of September before the qualifying
application a schedule showing each of the following: (i)
year or within forty-fi ve days after the distribution center opens,
the amount of qualifi ed property purchased from suppliers
whichever is later. R.C. section 5751.01(F)(2)(z)(i)(VI).
delivered to the distribution center; (ii) the cost of qualifi ed
property shipped from the distribution center to Ohio locations
“Qualifi ed distribution center” means a warehouse, a facility
during the qualifying period; (iii) the cost of qualifi ed property
similar to a warehouse, or a refi ning facility in this state that, for the
shipped from the distribution center to locations everywhere
qualifying year, is operated by a person that is not part of a combined
during the qualifying period; and (iv) the Ohio delivery
taxpayer group and that has a qualifying certifi cate. All warehouses
percentage (carried out to four decimal places – XX.XXXX%).
or facilities similar to warehouses that are operated by persons in
the same taxpayer group and that are located within one mile of
• An offi cer of the distribution center’s operator signs and dates
each other shall be treated as one qualifi ed distribution center. All
the statement in Section C of this application attesting to the
refi ning facilities that are operated by persons in the same taxpayer
information contained on the application and declaring that,
group and that are located in the same or adjacent counties may
to the best of his/her knowledge, the information is correct. In
be treated as one qualifi ed distribution center.
addition, the offi cer must agree to allow the tax commissioner
to inspect the records of the operator of the distribution center
“Qualifying year” means the calendar year to which the qualifying
in order to verify all amounts.
certifi cate applies. R.C. section 5751.01(F)(2)(z)(i)(IV).
• An independent certifi ed public accountant signs and dates
“Qualifying period” means the period of the fi rst day of July of
the Report of Independent Accountants accompanying this
the second year preceding the qualifying year through the 30th
application. That report must be signed and completed
day of June of the year preceding the qualifying year. R.C. section
by an independent certifi ed public accountant and not an
5751.01(F)(2)(z)(i)(V).
employee of the operator or the operator’s taxpayer group.
Absent approval by the tax commissioner, the exact verbiage
“Qualifi ed property” means tangible personal property delivered
must be used, replacing “[Name of Distribution Center]”,
to a qualifi ed distribution center that is shipped to that qualifi ed
“[Distribution Center Location]”, and “[Name of Distribution
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Terms defi ned in the law appear in bold print the fi rst time they are used.
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