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Rev. 9/13 Universal Use Tax Return (BUT 1) Instructions Use Tax General Comments The Ohio use tax was enacted in 1936 as a companion to the Ohio sales tax. All states that have a sales tax have a
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Ohio UUT-1 instructions are the guidelines provided by the Ohio Department of Taxation for taxpayers to report and pay the municipal income tax in Ohio.
Individuals and businesses that have income sourced in Ohio municipalities are required to file Ohio UUT-1 instructions.
Ohio UUT-1 instructions can be filled out online or by mail. Taxpayers need to provide information about their income, deductions, and the municipalities where the income was earned.
The purpose of Ohio UUT-1 instructions is to ensure that taxpayers report and pay the correct amount of municipal income tax to the relevant Ohio municipalities.
Taxpayers must report their income, deductions, tax credits, and the municipalities where the income was earned on Ohio UUT-1 instructions.
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