Frequently Asked Questions

Frequently Asked Questions Tool

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on  the category you are interested in.  A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

What is the discount rate for sales tax returns filed timely?

The discount rate is .75 of 1% (0.0075) of the tax liability reported on line 6 of the Universal Sales Tax (UST-1) return. The discount only applies if the UST-1 return and full payment are received by the Ohio Department of Taxation on or before the due date.


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