Universal Use Tax Return (UUT 1) Instructions

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1 Rev. 11/12 Ohio Use Tax Amnesty for Businesses As a result of legislation, the Ohio Department of Taxation is conducting an amnesty program. From Oct. 1, 2011 until May 1, 2013, we will offer a Use Tax Amnesty for use tax due on purchases made by businesses on or after Jan. 1, For more information on these opportunities, please visit the Department of Taxation s Web site at tax.ohio.gov or call toll-free , 8 a.m. until 5 p.m., Monday through Friday. We encourage businesses to take advantage of these opportunities to eliminate any overdue tax liabilities that they may have. Use Tax General Comments The Ohio use tax was enacted in 1936 as a companion to the Ohio sales tax. All states that have a sales tax have a companion use tax. Basically, the use tax applies to all taxable purchases when insuffi cient sales or use tax has been paid. The total amount of use tax can be composed of the state rate plus any local rate (county permissive, transit and additional county taxes) less any sales or use tax paid to your supplier. State Use Taxes The state rate is due when taxable goods and/or services are purchased from suppliers in Ohio or outside of Ohio for use, storage or consumption in Ohio. The tax is due when the purchases are made or when used, stored or consumed in a taxable manner when the purchase date is indeterminate. Local Use Taxes Local taxes are due when taxable goods or services are purchased and/or used in a county that has enacted local taxes. For example: Universal Use Tax Return (UUT 1) Instructions For Businesses: Oct. 1, 2011 May 1, ) If taxable goods or services are purchased from a supplier located in another state or county but used, stored or otherwise consumed in a county with local taxes, the local taxes due would be based on the taxes due where the goods or services are used, stored or otherwise consumed; 2) If taxable goods or services are purchased from a supplier in the same county in which the goods or services are used, stored or otherwise consumed, local taxes would be due for that county; 3) If you purchase taxable goods or services from an Ohio supplier located in a county that is different from the county in which the goods and/or services are used, stored or otherwise consumed and you have paid tax to the vendor, you have no additional local tax liability if the vendor calculated the tax at either the rate applicable to the location where you received the taxable goods or services or at the rate applicable to the location where the vendor received the order Total Tax Liability Add together all of the amounts in the tax liability column and place that amount on the line marked net amount due. Make your check payable to Ohio Treasurer of State. Persons that make payment by electronic funds transfer (EFT) and make accelerated payments should complete the following lines: Line 1: Enter the amount of the accelerated payment that was made by EFT for this return period month. Line 2: Enter the amount to be designated as an accelerated payment for the next return period (the period after the period of the current return). For example, if you are filing the January return in February, you are making the accelerated payment for February. This amount must be included in the payment on line 3 and will then be credited to that month. The amount should be at least 75% of the anticipated liability for that month, or at least 75% of the tax liability paid for the same month of the previous year. Tip: You still have the option to make the accelerated payment separate from the balance due for the tax return. If you do so, do not complete line 2. Any amount stated on this line will be transferred to the next period, which may leave the current return underpaid and result in the issuance of a billing notice. For example, if the accelerated payment and the balance due for the tax return are paid by one EFT transfer, then line 2 needs to be filled out with the amount of the accelerated payment intended for the next reporting period. If, on the other hand, the accelerated payment and the balance due for the tax return are paid by two separate EFT transfers, then line 2 should be left blank. Line 3: Balance due. This is the net amount due, minus line 1 and plus line 2. The accelerated payment and credit carryover line has been removed. If you had a carryforward at the end of December 2007, you must apply for a refund on Ohio form ST AR. This form can be found on the Ohio Department of Taxation s Web site at tax.ohio.gov. With the new accelerated payment amounts set at 75% of anticipated or previous liability, there should be no more overpayments. If one should occur, apply for a refund on form ST AR. The county code is a four-digit number. The fi rst two digits represent the county number. For example, Franklin County is county number 25. A complete list of county numbers is furnished with the quarterly rate change notices posted on the department s Web site at tax.ohio.gov. The third and fourth digits of the county code represent the fraction of a percent of the tax being paid. For example, 01 is.25%, 02 is.50%, 03 is.75%, 04 is 1.0%, etc.

2 As an example, a consumer wanting to pay an additional 1.0% county tax to Franklin County would use a county code of All portions of the state rate would be coded to state tax in the last box at code 8922, with 89 representing the state tax rate only and 22 representing the current 5.5% rate. Mailing and Payment Instructions Returns must be received by the tax department on or before the 23rd day of the month following the close of the reporting period. Mail your completed return and remittance to the Ohio Department of Taxation, P.O. Box 16561, Columbus, OH For those consumers and holders of direct payment permits, your electronic payment can be made through Ohio Business Gateway (business.ohio.gov) or through the Ohio Treasurer of State. Contact the treasurer at concerning registration and information on the electronic fi ling procedures. For additional information on Ohio taxes, contact our Taxpayer Service Center at Visit our Web site for sales and use tax information, selected forms and periodic updates. You can us through our Web site at tax.ohio.gov. Visit the Ohio Business Gateway at business.ohio.gov. To Request Selected Forms Regarding Sales and Use Tax Registration Regarding General Sales and Use Tax Questions Regarding Questions About a Billing Notice Ohio Relay Service for Hearing or Speech Impaired Ohio Business Gateway Help Line Ohio Streamlined Sales Tax Program Hotline

3 Ohio Department of Taxation > sales_and_use > rate_changes Page 1 of 2 7/11/2013 State Agencies Online Services Home File Forms Individual Business Professional Government Researcher Contact Sales and Use Tax Tax Pro Links Tax Professional Assistance Information for Software Developers Electronic Filing by Tax Professionals Ohio Taxes Forms Sales and Use Laws, Rules, and Ruling Commercial Activity Tax (CAT) OBG Self-Help Videos How Do I... Helpful Resources Tax Data Series Informative Documents Publications Distributions & Reimbursements Revenue Accounting Personal Property Tax Public Utility Property Other Agency Contacts News Releases Tax Rates & Changes This page offers the latest information on sales tax rates as well as rate changes planned in any of Ohio's 88 counties. By law, Ohio's counties and transit authorities may only enact sales tax rates changes effective at the start of any calendar quarter. The Department of Taxation posts information here as it becomes available. To automatically receive bulletins on sales tax rate changes as they become known, sign up for the Department of Taxation's alert service. (When signing up, don't forget to check the box next to "Sales and Use Taxes"). Current rate information NOTICE OF INCREASE IN STATE SALES AND USE TAX RATE STATE RATE INCREASES FROM 5.5% TO 5.75% EFFECTIVE SEPT. 1, 2013 The state sales tax rate on the storage, use or other consumption of tangible personal property or services and retail sales made on or after Sept. 1, 2013 is 5.75%. Please note that all local Ohio jurisdictions impose a local sales and use tax in addition to the state rate. The Ohio Department of Taxation provides a database of sales and use tax rates called the Finder, which can be queried either by address or by ZIP code. The Finder is available at this link: Maps of current sales tax rates: black and white version (PDF) color version (PDF) The Finder This online tool can help determine the sales tax rate in effect for any address in Ohio. Rate schedules These tables illustrate the correct sales or use tax at a given tax rate and price. Other rate change information There are NO Sales and Use Tax rate changes effective July 1, There are NO Sales and Use Tax rate changes effective April 1, st Quarter (effective January 1, March 31, 2013): 2012 rate changes 4th Quarter (effective October 1, December 31, 2012): 3rd Quarter (effective July 1, 2012 Sept 30, 2012): 2nd Quarter (effective April 1, 2012 June 30, 2012): 1st Quarter (effective Jan. 1, 2012 March 31, 2012): Rates did not change 2011 rate changes

4 Ohio Department of Taxation > sales_and_use > rate_changes Page 2 of 2 7/11/2013 4th Quarter (effective Oct. 1, 2011 Dec. 31, 2011): 3rd Quarter (effective July 1, 2011 Sept. 30, 2011): 2nd Quarter (effective April. 1, 2011 June 30, 2011): Rates did not change 1st Quarter (effective Jan. 1, 2011 March 31, 2011): Rates did not change 2010 rate changes 4th Quarter (effective Oct. 1, 2010 Dec. 31, 2010): 3rd Quarter (effective July 1, 2010 Sept. 30, 2010): 2nd Quarter (effective April 1, 2010 June 30, 2010): 1st Quarter (effective Jan. 1, 2010 March 31, 2010): 2009 rate changes 4th Quarter (effective Oct. 1, 2009 Dec. 31, 2009): 3rd Quarter (effective July 1, 2009 Sept. 30, 2009): Rates did not change. 2nd Quarter (effective April 1, 2009 June 30, 2009):. 1st Quarter (effective Jan. 1, 2009 March 31, 2009): For information on rate changes that took place before 2009, click here. FAQs Self Help elibrary Information Releases Interest Calculator Tax Alerts The Finder Ohio Department of Taxation Mailing Addresses John R. Kasich, Governor Joseph W. Testa, Tax Commissioner Privacy Statement Contact Feedback Ohio.gov

5 JANUARY 1, 2013 THRU MARCH 31, 2013 UST 1 AND UUT 1 CODE & RATE TABLE UST 1 UUT 1 UST 1 UUT 1 Name Code Rate Code Rate Name Code Rate Code Rate Adams % Licking % Allen % Licking (COTA) % Ashland % Logan % Ashtabula % Lorain % Athens % Lucas % Auglaize % Madison % Belmont % Mahoning % Brown % Marion % Butler % Medina % Carroll % Meigs % Champaign % Mercer % Clark % Miami % Clermont % Monroe % Clinton % Montgomery % Columbiana % Morgan % Coshocton % Morrow % Crawford % Muskingum % Cuyahoga % Noble % Darke % Ottawa % Defiance % Paulding % Delaware % Perry % Delaware(COTA) % Pickaway % Erie % Pike % Fairfield % Portage % Fairfield (COTA) % Preble % Fayette % Putnam % Franklin % * Richland % Fulton % Ross % Gallia % Sandusky % Geauga % Scioto % Greene % Seneca % Guernsey % Shelby % Hamilton % Stark % Hancock % Summit % Hardin % Trumbull % Harrison % Tuscarawas % Henry % Union % Highland % Union (COTA) % Hocking % Van Wert % Holmes % Vinton % Huron % Warren % Jackson % Washington % Jefferson % Wayne % Knox % Williams % Lake % Wood % Lawrence % Wyandot % State Rate % *County Rate Change effective January 1, Transit Area-COTA Delaware - COTA Fairfield - COTA Licking - COTA Union - COTA Transit Area Definitions: Those portions of the Cities of Columbus, Dublin & Westerville located in Delaware County Those portions of the Cities of Columbus & Reynoldsburg located in Fairfield County. That portion of the City of Reynoldsburg located in Licking County. That portion of the City of Dublin located in Union County.

6 OCTOBER 1, 2012 THRU DECEMBER 31, 2012 UST 1 AND UUT 1 CODE & RATE TABLE UST 1 UUT 1 UST 1 UUT 1 Name Code Rate Code Rate Name Code Rate Code Rate Adams % Licking % Allen % Licking (COTA) % Ashland % Logan % Ashtabula % Lorain % Athens % Lucas % Auglaize % Madison % Belmont % Mahoning % Brown % Marion % Butler % Medina % Carroll % * Meigs % Champaign % Mercer % Clark % Miami % Clermont % Monroe % Clinton % Montgomery % Columbiana % Morgan % Coshocton % Morrow % Crawford % Muskingum % Cuyahoga % Noble % Darke % Ottawa % Defiance % Paulding % Delaware % Perry % Delaware(COTA) % Pickaway % Erie % Pike % Fairfield % Portage % Fairfield (COTA) % Preble % Fayette % Putnam % Franklin % Richland % Fulton % Ross % Gallia % Sandusky % Geauga % Scioto % Greene % Seneca % Guernsey % Shelby % Hamilton % Stark % Hancock % Summit % Hardin % Trumbull % Harrison % Tuscarawas % Henry % Union % Highland % Union (COTA) % Hocking % Van Wert % Holmes % Vinton % Huron % Warren % Jackson % Washington % Jefferson % Wayne % Knox % Williams % Lake % Wood % Lawrence % Wyandot % State Rate % *County Rate Change effective October 1, Transit Area-COTA Delaware - COTA Fairfield - COTA Licking - COTA Union - COTA Transit Area Definitions: Those portions of the Cities of Columbus, Dublin & Westerville located in Delaware County Those portions of the Cities of Columbus & Reynoldsburg located in Fairfield County. That portion of the City of Reynoldsburg located in Licking County. That portion of the City of Dublin located in Union County. UST-1 UST-1 UUT-1 UUT-1 County # Code Rate Code Rate Meigs % Monthly for October 1, 2012 and after Meigs % Semiannual/Qtrly for July 1 thru September 30, 2012 Meigs % Semiannual/Qtrly for October 1 thru December 31, 2012

7 JULY 1, 2012 THRU SEPTEMBER 30, 2012 UST 1 AND UUT 1 CODE & RATE TABLE UST 1 UUT 1 UST 1 UUT 1 Name Code Rate Code Rate Name Code Rate Code Rate Adams % Licking % Allen % Licking (COTA) % Ashland % Logan % Ashtabula % Lorain % Athens % Lucas % Auglaize % Madison % Belmont % Mahoning % Brown % Marion % Butler % Medina % Carroll % Meigs % Champaign % Mercer % Clark % Miami % Clermont % Monroe % Clinton % Montgomery % Columbiana % Morgan % Coshocton % Morrow % Crawford % Muskingum % Cuyahoga % Noble % Darke % Ottawa % Defiance % Paulding % Delaware % Perry % Delaware(COTA) % Pickaway % Erie % Pike % Fairfield % Portage % Fairfield (COTA) % Preble % Fayette % Putnam % Franklin % * Richland % Fulton % Ross % Gallia % Sandusky % Geauga % Scioto % Greene % Seneca % Guernsey % Shelby % Hamilton % Stark % Hancock % Summit % Hardin % Trumbull % Harrison % Tuscarawas % Henry % Union % Highland % Union (COTA) % Hocking % Van Wert % Holmes % Vinton % Huron % Warren % Jackson % Washington % Jefferson % Wayne % Knox % Williams % Lake % Wood % Lawrence % Wyandot % State Rate % *County Rate Change effective July 1, Transit Area-COTA Delaware - COTA Fairfield - COTA Licking - COTA Union - COTA Transit Area Definitions: Those portions of the Cities of Columbus, Dublin & Westerville located in Delaware County Those portions of the Cities of Columbus & Reynoldsburg located in Fairfield County. That portion of the City of Reynoldsburg located in Licking County. That portion of the City of Dublin located in Union County.