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Electronic filing is mandatory for sales and use tax accounts. Web learn how to file and pay sales and use tax returns online using the ohio business gateway or telefile system. Web find and download tax forms for various purposes, such as individual income tax, sales tax, and business tax. Web ohio universal sales tax return (ust 1) instructions. Ohio levies a sales and use tax on the retail sale, lease,. You have two options for. Web sales and use tax returns are mandated to be filed electronically. Web the state sales and use tax rate is 5.75 percent. Counties and regional transit authorities may levy additional sales and. This return is only to be used by taxpayers that have been granted. Find the sales and use tax rate in your county. Web the ohio department of taxation offers multiple ways to file sales or use tax returns electronically.