Instructions For Form Ust 1 - Universal Sales Tax Return

Universal Sales Tax Return Instructions – Form UST 1

Sales tax is generally collected at the rate in effect in the

period, and the customer exercised the discount option

county where the consumer takes possession of the item

when payment was made.

sold, or receives the benefit of the service performed. Please

2. Exempt Sales: Enter the total exempt sales. This includes,

read “Important New Information” on page 1. While most sales

but is not limited to sales to holders of direct payment

occur at the vendor’s place of business, some taxable

permits and sales covered by valid exemption certificates.

transactions may occur in a county different from the vendor’s

Note: Exempt sales may not be larger than gross sales.

place of business. These instructions will guide you through

the process of filing a return that covers many taxing

3. Net Taxable Sales: Subtract line 2 from line 1.

jurisdictions.

4. Sales Where Tax Was Paid to the Clerk of Courts:

STEP 1: First complete the back of the UST 1 short form or

Motor Vehicle Dealers – Enter the total sales (purchase

pages 2-4 of the UST 1 long form.

price or tax base) of motor vehicles for the reporting period

County Name – If not preprinted, enter the first four letters of

for which you have receipts from Clerks of Courts showing

the county name for those counties where you have made

tax paid. This includes automobiles, trucks, trailers and

taxable sales, or delivered items or services.

other motor vehicles that are required to be titled. Do not

enter the tax paid to the Clerks of Courts on this line.

County Code – Enter the two digit code that applies to the

county name.

Watercraft/Outboard Motor Dealers/Sellers – Enter the

total sales (purchase price or tax base) of watercraft and

Please refer to the Combined State and Local Tax Rate Table

outboard motors for which you have receipts from Clerks

for county names, code numbers and rates.

of Courts showing tax paid. This includes watercraft and

outboard motors which require Ohio title but does not include

Taxable Sales – Enter under taxable sales the total amount

documented watercraft, watercraft under 14 feet, outboard

of reportable taxable sales for each county in which you have

motors under 10 horsepower and nontitled trailers. Do not

locations or where reportable taxable sales were made.

enter the tax paid to the Clerks of Courts on this line.

Special Note: Do not include sales of motor vehicles,

titled watercraft and/or titled outboard motors that were

5. Reportable Taxable Sales: Subtract line 4 from line 3.

reported to Ohio Clerks of Courts or the Department of

This should equal the total taxable sales reported in the

Taxation on the Nonresident Watercraft Return.

county section of the return.

Tax Liability – Enter under tax liability the total (combined

6. Tax Liability: Enter the greater of the tax collected or that

state and local tax) amount of tax due for those reportable

which should have been collected. This should equal the

taxable sales indicated. Special Note: Do not include taxes

total tax liability reported in the county section of the return.

on sales of motor vehicles, titled watercraft and/or titled

No negative numbers are allowed on lines 1 through 6 of

outboard motors which have been paid to Ohio Clerks

the UST 1.

of Courts. If any sales or tax figure in the county section

of the UST 1 is negative, place an “X” in the box

7. Discount: Enter .9 of 1% (.009) of line 6 if the return and

immediately preceding the sales or tax figure.

payment are received by the Ohio Department of Taxation

on or before the due date. For returns timely filed and paid

Total each column and enter the totals on lines 5 and 6 on the

on or after July 1, 2007, the discount is .75 of 1% (.0075).

front side of the return. These totals cannot be negative

numbers.

8. Additional Charge: If the return is to be received by the

Department of Taxation after the due date or without full

STEP 2: Complete the front side of the return, lines 1 through

payment of the amount due, enter $10. However, certain

billing or delinquent programs may apply an additional

charge of $50 or 10% of the tax, whichever is greater. If the

1. Gross Sales: Enter total sales of tangible personal property

tax is paid late, interest from the due date of the tax will

and selected services. Do not include the actual sales

accrue until the date of assessment or payment, whichever

tax charged. Qualifying bad debts may reduce gross

comes first. Taxpayers should not attempt to report

sales. See Tax Commissioner Rule 5703-9-44 for details.

interest on their sales and use tax returns. Instead,

Gross sales may be reduced by returned taxable sales on

interest found due by the Department of Taxation will be

which the full purchase price and tax were refunded or

automatically billed.

credited to the purchaser. If the full purchase price and tax

were not refunded on taxable sales, the law does not permit

9. Net Amount Due: Line 6 minus line 7 or plus line 8. Make

any reduction from gross sales. Gross sales may also be

remittance payable to the Ohio Treasurer of State, write

reduced by cash or term discounts claimed to reduce the

your vendor’s license number and reporting period on your

taxable price of an item or service, provided the tax was

remittance, and mail to Ohio Department of Taxation,

charged and paid on the full price on the previous return

P.O. Box 16560, Columbus, OH 43216-6560.

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Instructions For Form Ust 1 - Universal Sales Tax Return - 2007 Page 2

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