The Small Business Workshop - Ohio Department of Taxation - State ...

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TeleFile Filing is available by telephone using our TeleFile system for all vendors who hold a county-issued vendor’s license. Your two-digit TIN (found on your registration confi rmation letter, a previously fi led paper return or by calling the department’s taxpayer services at 1-888-405-4039) is required in order to TeleFile. You should have your sales fi gures ready, including your total gross sales, exempt sales (if any) and the amount of tax that you collected, before you TeleFile. Also, you should have your bank or credit card account information that you will use to pay your sales tax ready before you call. Instructions and worksheeets are available on our Web site at tax.ohio.gov. You may call 1-800-697-0440 to TeleFile. What Information Do I Need to File My Sales Tax Return? In order to fi le your sales tax return, you will need to know the amounts of your gross sales, tax exempt sales, if any, and the amount of tax that you have collected for the fi ling period. You will also need to know your vendor’s license number and the county in which your sales were made. Sellers of licensed motor vehicles, trailers and/or registered watercraft will need to know the amount of sales tax that was paid to each county clerk of courts at the time of the registration. You may review exhibits 12, 13 and 14 – UST 1 TeleFile worksheets and instructions – to see how the sales tax return is calculated. - 4 -
Sales and Use Tax Exhibits Exhibit 1 Services Subject to Sales Tax in Ohio ................................................................................................. 6 Exhibit 2 Sales Exempted or Excepted from Sales and Use Tax ..................................................................7-10 Exhibit 3 Sales and Use Tax Rules Index .................................................................................................... 11-12 Exhibit 4 5703-9-03 Sales and Use Tax: Exemption Certifi cate Forms .......................................................13-14 Exhibit 5 Blanket Exemption Certifi cate ............................................................................................................ 15 Exhibit 6 Unit Exemption Certifi cate ................................................................................................................. 16 Exhibit 7 5703-9-14 Sales and Use Tax: Construction Contracts, Exemption Certifi cates ..........................17-19 Exhibit 8 Construction Contract Exemption Certifi cate ..................................................................................... 20 Exhibit 9 Contractor’s Exemption Certifi cate .................................................................................................... 21 Exhibit 10 Vendors’ Licenses and Registrations for the State of Ohio ...........................................................22-24 Exhibit 11 Sales and Use Tax Division Information Releases........................................................................25-27 Exhibit 12 Semi-Annual UST 1 TeleFile Worksheet ............................................................................................ 28 Exhibit 13 Monthly UST 1 TeleFile Worksheet .................................................................................................... 29 Exhibit 14 TeleFile Instructions ........................................................................................................................... 30 - 5 -
Page 1: hio hio 2012 The Small Business Wor
Page 5 and 6: Contents Sales and Use Tax Section
Page 7: Sales and Use Tax Section
Page 10 and 11: What Sales Are Exempted/Excepted fr
Page 14 and 15: Services Subject to Sales Tax in Oh
Page 16 and 17: Sales to churches. [5739.02(B)(12)]
Page 18 and 19: Sales to direct marketing vendors o
Page 20 and 21: 5703-9-56 Streamlined sales and use
Page 22 and 23: (H) The following forms are incorpo
Page 24 and 25: tax.ohio.gov Sales and Use Tax Unit
Page 26 and 27: incorporation into real property in
Page 28 and 29: Identifi cation of Contract: Contra
Page 30 and 31: Vendors’ Licenses and Registratio
Page 32 and 33: Statewide Cumulative Filer Allows a
Page 34 and 35: Food Service - Equipment and Suppli
Page 36 and 37: Vendor’s license number TIN Name
Page 38 and 39: TeleFile Instructions TeleFile Requ
Page 41 and 42: What Is Ohio Withholding Tax? The O
Page 43 and 44: not submitted electronically, the O
Page 45 and 46: Withholding Tax Exhibits Exhibit 1
Page 47 and 48: 1. For state purposes, an individua
Page 49: Employer’s Ohio Income Tax Withho
Page 52 and 53: and the wages are: more than but no
Page 56 and 57: and the wages are: more than Withho
Page 62 and 63:
If Taxable Wage Is: (Effective Jan.
Page 64 and 65:
P.O. Box 347 Columbus, OH 43216-034
Page 66 and 67:
Using the U.S. Post Offi ce: Using
Page 68 and 69:
IT 941X Rev. 12/06 Name Address Cit
Page 71 and 72:
What Is School District Income Tax?
Page 73 and 74:
“CORRECTED BY EMPLOYER” and one
Page 75 and 76:
What Are My Responsibilities as an
Page 77 and 78:
School District Income Tax Employer
Page 79 and 80:
School Districts With an Income Tax
Page 81 and 82:
IT 1R Ohio Department of Taxation R
Page 83 and 84:
Employer’s Payment of School Dist
Page 85 and 86:
Using the U.S. Post Offi ce: Using
Page 87 and 88:
Ohio Withholding Account No. A Scho
Page 89 and 90:
INSTRUCTIONS: For all active school
Page 91:
Commercial Activity Tax Section
Page 94 and 95:
Alternatively, taxpayers may regist
Page 96 and 97:
Commercial Activity Tax Exhibits Ex
Page 98 and 99:
Federal employer identifi cation nu
Page 100 and 101:
CAT 1 Schedule B Rev. 5/11 P.O. Box
Page 102 and 103:
CAT account number Use only UPPERCA
Page 104 and 105:
CAT account number Please do not us
Page 106 and 107:
CAT AR Rev. 3/12 ADD/REMOVE a Membe
Page 108:
Please do not use staples. Quarter
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