Instructions For Form Ust 1 - Universal Sales Tax Return

STEP 3 – Proceed only if you are required to make payment

For Cumulative Filers Only

by electronic funds transfer (EFT) and have made the proper

Account #89X3XXXX

accelerated payments. If payment of balance due is made by

It is important to note that you are still required to obtain and

EFT, please X the EFT box to indicate how the payment was

maintain an active vendor’s license for each fixed place of

made.

business. You are also reminded that you must report your

10. Accelerated Payments and Carryover From Previous

taxable sales and tax liability on a county-by-county basis,

Return: Enter the amount of the accelerated payments

not on a location-by-location basis. You are, however, required

made during the month of the reporting period and any

to maintain in your records a location-by-location breakdown

overpayment from the previous return. You may only have

of your sales and tax activity for audit purposes.

an overpayment if the amount of accelerated payments

Cumulative filers may make over-the-counter sales, delivery

for that period exceeded the tax due on line 9. Any other

sales, or both. Over-the-counter sales should be reported in

reason for overpayment must be recovered by filing an

the county of the store location. Delivery sales into counties

application for refund, using form ST AR.

other than the location county made from the same locations

11. Balance Due: If line 10 is less than line 9, subtract line

need to be reported in the county where the delivery was

10 from line 9 and pay the balance due.

made.

12. Overpayment: If line 10 is greater than line 9, subtract

Amended Returns

line 9 from line 10. Enter the amount on line 12 and include

If an amended return is necessary due to the change in the

the overpayment on line 10 of the next period return only.

information provided on the original return, please check the

box on the front of the return to signify this is an amended

return.

Proper Completion of Your Returns

To ensure that your sales and tax information is properly captured and that your

account is properly credited, please follow these guidelines when preparing

your returns.

1. Use blue or black ink. Do not use pencil.

2. Make hand-written characters as close to the following example as 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 straight lines. Tax returns

must be timely filed even if no tax is due.

4. Other than as stated in number three above, leave other lines blank if they do

not apply.

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Instructions For Form Ust 1 - Universal Sales Tax Return - 2007 Page 3

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