Operating interstate motor vehicles in and through a jurisdiction where the carrier does not maintain an office, terminal or resident employee may create a state tax filing obligation. There is an increase in Ohio Commercial Activity Tax (CAT) audit activity involving interstate motor carriers with some presence in the state. For example, having owned or leased property in Ohio for more than 13 days during a calendar year, e.g. a truck, can establish CAT nexus. Once a nexus exists, a filing and payment obligation arises if a sufficient amount of the carrier’s transportation revenue is sourced to Ohio under an apportioned mileage formula.