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Taxpayers have the following EFT payment options:

Treasurer of State – Taxpayers have the option to make Automated Clearing House

(ACH) Debit or ACH Credit payments. To make ACH Debit or ACH Credit payments,

the taxpayer must register with the Treasurer of State of Ohio. An application to

State: It should be faxed or mailed to the Treasurer of

State. The sales or use tax returns, UST-1 and UUT-1, must be filed separately if

payments are made through this option.

Ohio Business Gateway – Electronic payments can be made online through the

Ohio Business Gateway, located at obg.ohio.gov. The electronic payment options

through the OBG are ACH Debit or credit card. A convenience fee is charged for

credit card payments. The sales tax return, UST-1, can be filed and paid at the same

time through the Gateway..

Ohio Telefile – This is a push-button, telephone response system that may be used

to make a ACH Debit or credit card payments, and for limited use in filing the UST-1.

To use, call (800) 697-0440. Telefile users should have their account number,

reporting period, bank routing number and bank account number ready before making

the call. Note: A convenience fee is charged for credit card payments.

Note: Dates need to be entered carefully when making electronic payments. When an

electronic payment only includes the accelerated payment, the taxpayer should enter the

23rd day of the month for which the accelerated payment is intended in the date field

requested by the system. When making the tax return payment – which may or may not

include an accelerated payment – the taxpayer should use the last day of the month of the

tax return period as the period end date.

Accelerated Payments: Additional Charges

As stated above, the commissioner may impose an additional charge not to exceed 5 percent

of the unpaid amount of an accelerated payment. However, state law provides that no

additional charge will be imposed on the underpaid amount as long as the accelerated

payment is equal to or greater than 75 percent of the reported liability for the same month in

the immediately preceding calendar year.

The purpose of the additional charge is to encourage taxpayer compliance with the

accelerated payment provisions in the Ohio Revised Code. The additional charge is

discretionary and will likely not be applied to taxpayers that are attempting to comply with the

statute. The additional charge will be imposed when:

the accelerated payment is substantially less than 75 percent of the actual liability for

the month,

the accelerated payment does not meet the safe harbor amount of at least 75 percent

of the reported liability for the same month in the immediately preceding calendar

year, and

there have been repeated instances of understatement of the anticipated tax liability

by a taxpayer.

In a case where the additional charge is imposed, the additional charge will be waived if the

underpayment can be shown to have resulted from a substantial unanticipated fluctuation in

the taxpayer’s sales.

The additional charge will be imposed on taxpayers that are required to make payments by

electronic funds transfer and who regularly and/or intentionally do not comply with the

accelerated payment requirements outlined above.

If you have any questions regarding this information release, please contact Taxpayer

Services at (888) 405-4039, or e-mail us through our Web site: tax.ohio.gov.

OHIO RELAY SERVICES FOR THE

HEARING AND SPEECH IMPAIRED

Telephone: (800) 750-0750

Information Release - St 2007-06 - Sales And Use Tax: Accelerated And Electronic Sales And Use Tax Payments - Issued December 2007 Page 2

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