FAQs - Sales & Use Tax: General Information

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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