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150-106-003-1 (Rev. 09-14-22) Form OR-CAT Instructions
Requirement 2: The seller typically intends or expects that
the sale of food to the purchaser is for home consumption
by the purchaser.
A seller that typically sells grocery items to final consumers
for home consumption is determined based on factors such
as (but not limited to):
• Whether the average gross receipts from the sale of grocer-
ies is greater than the average gross receipts from the sale
of hot food or prepared food.
• Whether the business offers on-site dining facilities or
space, and the percentage of floor space dedicated to din-
ing compared to grocery shelves.
• Business advertising and marketing.
If a store’s receipts from the sale of hot food or hot prepared
food constitutes 80 percent or more of the total receipts that
the store realized from the sale of all food items, the store
doesn’t intend to sell, or typically sell, groceries to the final
consumer for home consumption; therefore, sales from the
store are not excludable as retail sales of groceries.
Wholesale sales of groceries. A taxpayer may exclude
receipts from the wholesale sale of groceries provided that
the sale meets all of the following requirements:
1. The sale is a wholesale sale.
2. The sale is of a food item that would be eligible for pur-
chase with SNAP benefits, and is in a form that can be
resold to the end consumer for home consumption.
3. The sale must be made for the purpose of reselling the
food item, without processing, to the final consumer for
consumption at home. Note: Processing means trans-
forming or changing the physical characteristics of the
food item, including incorporation or consumption of an
item as an ingredient or component in the production or
manufacture of another item.
4. The taxpayer making the wholesale sale must obtain
written certification from the purchaser that the grocery
items will be resold at retail without processing and
are intended for, or typically purchased by, the final
consumer for home consumption.
Any document may serve as verification, provided that it
contains the date of the purchase, the purchaser’s name and
address, the items purchased and purchase amount, and ver-
ification from the purchaser of the amount of the purchase
that will be resold, without processing, to the final consumer
for home consumption. A wholesale seller isn’t required to
obtain separate verification if the purchase was made for the
purpose of resale without further processing, and
(A) The purchaser is a qualified SNAP retailer with a
current permit to accept SNAP benefits from the U.S.
Department of Agriculture; or
(B) The purchaser is a store that meets the required quali-
fications to be a SNAP retail food store under 7 U.S.C.
2012(o)(1), (2), (4) or (5).
The wholesale seller must retain documentation that, at the
time of sale, the items were sold and delivered to a purchaser
that meets the requirements in (A) or (B). See Appendix B for
additional wholesaler information including an out-of-state
resale certificate template.
Filing checklist and reminders
• Rounding to whole dollars. Enter amounts on the return
and accompanying schedules as whole dollars only
by rounding to the nearest whole dollar amount. (For
example, $4,681.55 becomes $4,682; and $8,775.22 becomes
$8,775).
• Due date of your return. Returns are due by the 15th day
of the fourth month following the end of the tax year.
When the 15th day falls on a Saturday, Sunday, or Oregon
legal holiday, the due date is the next business day.
• Extensions. More time to file doesn’t mean more time to
pay your tax. To avoid penalty and interest, pay tax due
prepayments online, or by mail with Form OR-CAT-V, on
or before the original due date of your return.
Note: You must submit your extension before the return
filing deadline. Filing a payment voucher, Form OR-CAT-V
isn’t an extension of time to file your tax return. If you’re
making an extension payment by mail, send the payment
to: Oregon Department of Revenue, PO Box 14950, Salem
OR 97309-0950. Include on your check:
○
Designated CAT entity. Enter the legal name and FEIN.
If you’re a sole proprietorship without a FEIN, enter your
name and SSN.
○
“Extension.”
○
Tax year.
○
Daytime phone.
• Payments.
○
Estimated payments and prepayments. Identify all
estimated payments claimed by completing Schedule
OR-ES-CAT on pages 5 and 6 of your return. List all pay-
ments that were submitted prior to filing your return.
Include the name and FEIN of the entity that submitted
each payment. Missing or incomplete information on
payments made by an affiliate could result in a billing.
○
Online payments. You can log into your Revenue Online
account and make a payment. If you make a non-logged
in payment, you will need the CAT Account ID. If you
don’t know your CAT Account ID, you can find it by
logging into your Revenue Online account. Your CAT
Account ID can also be found on letters from the Depart-
ment regarding your entity’s CAT account.
○
Making electronic payments with your e-filed return.
We accept electronic payments when e-filing your
original return.
○
Making check or money order payments with your
paper return. Make your check or money order payable
to Oregon Department of Revenue. Write the following
on your check or money order:
— Federal employer identification number (FEIN) or
Social security number (SSN) if a sole proprietor.
— Tax year.
— Daytime phone.