The following form instructions were issued to tax software developers from the Ohio Department of Taxation:
CAT 12 - The Commercial Activity Tax Annual Return and Minimum Tax Payment Return
The Ohio Department of Taxation requires that the Commercial Activity Tax return (CAT 12) be submitted using the Ohio Business Gateway at business.ohio.gov for returns filed on or after Jan. 1, 2014.
The guidance from the state means the form was discontinued because the state wants the CAT12 to be filed exclusively through its business gateway. For more information, visit the Ohio Department of Taxation.