INSTRUCTIONS: UNIVERSAL OHIO STATE, COUNTY AND TRANSIT SALES TAX RETURN (Form UST 1 Long)

All Ohio businesses must regularly file a return with the state documenting their sales tax owed and paid. This article discusses form UST 1 in its long format, which is for businesses which have multiple locations that cannot be listed on the short form. This document can be found on the website of the Ohio Department of Taxation.

Universal Ohio State, County And Transit Sales Tax Return UST 1 Long Step 1: At the top of the form, enter your vendor license number if applicable, tax identification number (TIN), Federal Employer Identification or Social Security number, the date by which this return must be filed, and the starting and ending dates of the reporting period in question. Indicate by filling in the appropriate oval whether your business files its returns on a monthly or semi-annual basis.

Universal Ohio State, County And Transit Sales Tax Return UST 1 Long Step 2: In the next section, enter your name, address, city, state and zip code.

Universal Ohio State, County And Transit Sales Tax Return UST 1 Long Step 3: On line one, enter your gross sales for the period. On line two, enter the total of all sales exempt from tax. Subtract line two from line one. Enter the result in line three to determine your net taxable sales.

Universal Ohio State, County And Transit Sales Tax Return UST 1 Long Step 4: On line four, enter all sales on which tax was paid to clerks of court, such as those of motor vehicles and trailers. Subtract line four from line three to determine your reportable taxable sales on line five.

Universal Ohio State, County And Transit Sales Tax Return UST 1 Long Step 5: On page two, enter the county of your multiple business locations to determine your aggregate tax liability.

Enter the sum of these tax liabilities on line six. Multiply this by .0075 to determine your discount on line seven. Consult the instructions to see if you are liable for an additional charge on line eight. Enter the net balance due on line nine.

Universal Ohio State, County And Transit Sales Tax Return UST 1 Long Step 6: Lines 10 through 12 are only for businesses making accelerated sales tax payments.