How do I File a Sales Tax Return? All vendors, regardless of sales volume, are now required to file electronically rather than on paper. Consumers Use taxpayers have the option to file electronically. For business owners, electronic filing cuts down on paperwork and postage costs. For state government, each electronic return saves a dollar or two in processing costs, and if you think about it, the taxpayer dollars saved are really yours.
The Ohio Department of Taxation offers multiple ways to file sales or use tax returns electronically. You have two options for filing: the Ohio Business Gateway and Telefile. The following table offers a point-by-point comparison of each method so business owners can decide which one suits them best.
By the 23rd day of the month for the tax collected during the preceding month. Taxpayers whose annual liability exceeds $75,000 are required to make accelerated and final payments by electronic funds transfer.
By the 23rd day of January, April, July, and October for their tax liability during the preceding three months. This method of payment may be authorized for accounts with less than $15,000 in quarterly tax liability.
By the 23rd day of the month following the close of each semi-annual period (pre-determined by filing schedule) for the tax collected during the preceding six-month period. This method of payment may be authorized for vendors and sellers whose tax liability is less than $1,200 per six-month period.
Taxpayers must create a username to access the system. They will need to provide their federal employer identification number (FEIN) or social security number (SSN), business contact information, and the primary user’s contact information. Call the Ohio Business Gateway Electronic Filing Help Desk at (866) OHIO-GOV (866-644-6468) if you need assistance.
There is not registration required but taxpayers will need to have their taxpayer identification number (TIN) ready. This number can be found on their registration confirmation letter, a previously-filed paper return, or by calling the department's Taxpayer Services number at (888) 405-4039.
1. Key universal sales tax form (UST-1) or universal use tax form (UUT-1) in its entirety via Gateway application.
2. File Upload (Express Data Entry) - Upload county sales tax data or use tax from a file, then key remainder of return. OBG will perform most addition and subtraction calculations for the taxpayer. The return can be saved, then completed and submitted when convenient.
3. Full UST-1 Upload the entire UST-1 data or UUT-1 from a file. OBG will validate the return and display any errors or warnings to the taxpayer.
Listen for prompts, and then submit data using a touch-tone phone keypad.
General instructions and a worksheet to help with your filing can be found here.
Post-date payments (up through due date of return).
Obtain a vendor's license or use tax account.
There are no restrictions. The Ohio Business Gateway allows all sales and use tax returns to be filed and paid electronically.
TeleFile is available for vendors who have a regular county vendor’s license (license number which begins with 01 – 88) and are filing for a single county. Only vendors with this account type and a touch-tone telephone are able to use the TeleFile system. Taxpayers need to provide their TIN number, which is found on their registration confirmation letter, or by calling the department’s Taxpayer Services at (888) 405-4039.