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Ust 1 instructions 2026
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- Click ‘Get Form’ to open the UST 1 instructions in the editor.
- Begin by completing the back of the Ohio UST 1 form. Enter the first four letters of the county name where taxable sales occurred.
- For Line 2, input total exempt sales, including those made via marketplace facilitators. Ensure this amount does not exceed gross sales.
- Calculate net taxable sales for Line 3 by subtracting exempt sales from gross sales.
- Proceed to Line 4 and enter total sales of motor vehicles or watercraft for which tax was paid to clerks of courts, ensuring you do not include tax amounts.
- Complete Line 5 by subtracting any applicable amounts from previous lines to determine reportable taxable sales.
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