Sales Tax Holiday FAQ's

How do retailers report exempt sales?

If you sold clothing, school supplies, or computers qualifying as exempt items during the sales tax holiday, these exempt items must be reported on Ohio’s Sales and Use Tax Return. All sales for the period, including exempt sales, should be reported on Line 1, under Gross Sales of your sales tax return (form UST-1). Qualifying sales exempt during the holiday should be entered on Line 2 of your UST-1 and subtracted from gross sales along with any other exempt sales for the period.

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