Ust 1 instructions 2026

1. Click ‘Get Form’ to open the UST 1 instructions in the editor.
2. Begin by completing the back of the Ohio UST 1 form. Enter the first four letters of the county name where taxable sales occurred.
3. For Line 2, input total exempt sales, including those made via marketplace facilitators. Ensure this amount does not exceed gross sales.
4. Calculate net taxable sales for Line 3 by subtracting exempt sales from gross sales.
5. 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.
6. Complete Line 5 by subtracting any applicable amounts from previous lines to determine reportable taxable sales.

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