Ohio Form UST 1 (Universal Sales Tax Return) (2024)

Universal Sales Tax Return
Form UST 1
hioRev. 7/22Department ofTaxationOhio Universal Sales Tax Return (UST 1) InstructionsNote: This return is only to be used by taxpayers that havebeen granted permission by the Ohio Department of Taxationto file by paper. All other filers must file electronically throughOhio Business Gateway at gateway.ohio.gov or Ohio TeleFile at1-800-697-0440.Sales tax is generally collected at the rate in effect in the countywhere the consumer takes possession of the item sold or receives thebenefit of the service performed. However, see Ohio Revised Code5739.033. While most sales occur at the vendor’s place of business,some taxable transactions may occur in a county different from thevendor’s place of business. These instructions will guide you throughthe process of filing a return that covers many taxing jurisdictions.STEP 1: Complete the back of Ohio UST 1 (short) or pages 2-4 ofOhio UST 1 (long).County name – If not preprinted, enter the first four letters of thecounty name for those counties where you have made taxable sales,or delivered items or services.Line 2 – Exempt sales: Enter the total exempt sales. This includes,but is not limited to, sales to holders of direct payment permits andsales covered by valid exemption certificates. In addition to exemptsales, include all sales made via a marketplace facilitator as long asthe marketplace facilitator collected and remitted sales tax on yourbehalf. Note: Exempt sales may not be larger than gross sales.Line 3 – Net taxable sales: Subtract line 2 from line 1 to determinenet taxable sales.Line 4 – Sales where tax was paid to the clerks of courts:Motor vehicle dealers – Enter the total sales (purchase price ortax base) of motor vehicles for the reporting period for which youhave receipts from clerks of courts showing tax paid. This includesautomobiles, trucks, trailers and other motor vehicles that are required to be titled. Do not enter the tax paid to the clerks of courtson this line.Watercraft/outboard motor dealers/sellers – Enter the total sales(purchase price or tax base) of watercraft and outboard motors forwhich you have receipts from clerks of courts showing tax paid. Thisincludes watercraft and outboard motors that require an Ohio titlebut does not include documented watercraft, watercraft under 14feet, outboard motors under 10 horsepower and nontitled trailers.Do not enter the tax paid to the clerks of courts on this line.County code – Enter the two-digit code or three-digit code thatapplies to the county name. Refer to our website at tax.ohio.govfor county names, code numbers and rates.Taxable sales – Enter the total amount of reportable taxable salesfor each county in which you have locations or where reportabletaxable sales were made. Note: Do not include sales of motorvehicles, titled watercraft and/or titled outboard motors that werereported to Ohio clerks of courts or the Ohio Department of Taxationon the Nonresident Watercraft Return.Line 5 – Reportable taxable sales: Subtract line 4 from line 3 todetermine reportable taxable sales. This is required to equal thetotal taxable sales reported in the county section of the return.Tax liability – Enter the total (combined state and local tax) amountof tax due for those reportable taxable sales indicated. Note: Donot include taxes on sales of motor vehicles, titled watercraft and/ortitled outboard motors that have been paid to Ohio clerks of courts.Note: If any sales or tax figure in the county section of the UST 1is negative, shade the negative sign (“–”) in the box immediatelypreceding the sales or tax figure.Line 6 – Tax liability: Enter the greater of the tax collected or thatwhich should have been collected. This is required to equal thetotal tax liability reported in the county section of the return. Negative numbers are not allowed on lines 1 through 6 of Ohio UST 1.If those totals are negative, file an Application for Refund (Ohio STAR) and follow the instructions for filing a refund claim.Line 7 – Discount: Enter .75 of 1% (.0075) of line 6 if Ohio UST 1and full payment are postmarked on or before the due date.Total each column and enter the totals on lines 5 and 6 on the frontside of the return. The totals cannot be negative numbers. If thosetotals are negative, file an Application for Refund (Ohio ST AR) andfollow the instructions for filing a refund claim.Line 8 – Additional charge: Taxpayers my incur additional chargesif the return is filed late or without payment. However, certain billingor delinquent programs may apply an additional charge of $50 or10% of the tax, whichever is greater. If the tax is paid late, interestfrom the due date of the tax will accrue until the date of assessment or payment, whichever comes first. Taxpayers should notattempt to report interest on their sales and use tax returns.Instead, interest found due by the Ohio Department of Taxation willbe automatically billed.STEP 2: Complete the front side of the return, lines 1-9.Line 1 – Gross sales: Enter total sales of tangible personal property and selected services. Marketplace sellers should includesales made via a marketplace. Do not include the actual salestax charged. Qualifying bad debts may reduce gross sales. SeeTax Commissioner Rule 5703-9-44 for details. Gross sales maybe reduced by returned taxable sales on which the full purchaseprice and tax were refunded or credited to the purchaser. If the fullpurchase price and tax were not refunded on taxable sales, thelaw does not permit any reduction from gross sales. Gross salesmay also be reduced by cash or term discounts claimed to reducethe taxable price of an item or service, provided that the tax wascharged and paid on the full price of the item on the previous returnperiod, and the customer exercised the discount option when payment was made.Line 9 – Net amount due: Line 6 minus line 7 or line 6 plus line 8.Make remittance payable to the Ohio Treasurer of State, write yourvendor’s license number and reporting period on your remittance,and mail to the Ohio Department of Taxation, P.O. Box 16560,Columbus, OH 43216-6560.Note: If payment due is $1.00 or less, no payment is required.Any refunds (must submit Ohio ST AR) $1.00 or less will notbe approved.STOP-1-Rev. 7/22STEP 3 – Proceed only if you are required to make payment byelectronic funds transfer (EFT) and have made the proper accelerated payments. If payment of balance due is made by EFT, placean X in the EFT box to indicate how the payment was made.Line 10 – Accelerated payments made: Enter the amount of theaccelerated payment made for the month of the reporting period.Line 11 – Accelerated payment for next reporting period: Enterthe amount of the accelerated payment needed for the next reportingperiod (the period after the period of the current return). For example,if you are filing the January return in February, you are making theaccelerated payment for February. This amount must be includedin the payment on line 12 and will be credited to that month.Tip: You still have the option to make the accelerated paymentseparate from the balance due for the tax return. If you do so, do notcomplete line 11. Any amount stated on this line will be transferredto the next period, which may leave the current return underpaid andresult in the issuance of a billing notice. For example, if the accelerated payment and the balance due for the tax return are paid by oneEFT transfer, then line 11 needs to be filled out with the amount ofthe accelerated payment intended for the next reporting period. If,on the other hand, the accelerated payment and the balance duefor the tax return are paid by two separate EFT transfers, then line11 should be left blank.Line 12 – Balance due: The amount on line 9, less the amount online 10, plus the amount on line 11. Pay this electronically by usingone of the several payment options below.You can pay your balance due by:  Paper check submitted with the paper return (unless requiredto pay by EFT)  Ohio Business Gateway, with the filing of the return(gateway.ohio.gov)  Ohio Telefile – 1-800-697-0440. Refer to TeleFile instructions.You can make accelerated payments electronically by:  Ohio Business Gateway (gateway.ohio.gov)  Ohio TeleFile – 1-800-697-0440. Refer to TeleFile instructions.For Cumulative Filers OnlyIt is important to note that cumulative filers are still required to obtain and maintain an active vendor’s license for each fixed placeof business. Cumulative filers must report taxable sales and taxliability on a county-by-county basis, not on a location-by-locationbasis. However, your records must include a location-by-locationbreakdown of sales and tax activity for audit purposes.Amended ReturnsIf an amended return is necessary due to a change in the information provided on the original return, check the box on the front ofthe return to signify that this is an amended return. If you needto file an amended return for a period that contained an accelerated payment on line 11, you cannot change the amount originallystated on this line.If an amended return creates an overpayment on the return period,you must complete an Application for Refund, Ohio ST AR. Therefund application with the amended return and back-up documentation should be sent to the address on the refund application.Proper Completion of Your ReturnsTo ensure that your sales and tax information is properly capturedand that your account is properly credited, follow these guidelineswhen preparing your returns.1. Use blue or black ink. Do not use pencil.2. Make hand-written characters as close to the following exampleas possible. 3. If you had no sales for the reporting period, indicate this by showing zeros (00) in the cents column of line 1. Do not use straightlines. Tax returns must be timely filed even if no tax is due.4. Other than as stated in number three, above, leave other linesblank if they do not apply.-2-

Extracted from PDF file 2023-ohio-form-ust-1.pdf, last modified July 2022

Download This Form

Print This Form

About the Sales Tax

Sales taxes are applied to the transfer of goods (and sometimes services) to the end consumer in most of the fifty states, and are collected by the vendor from their customers and remitted to the state taxation department on a regular basis. Therefore, most sales tax related tax forms are applicable to businesses, and not private individuals.

2023 Form UST 1

2022 Form UST 1

2021 Form UST 1

2020 Form UST 1

2019 Form UST 1

UST_Notice.indd

2018 Form UST 1

UST_Notice.indd