As a reminder, the 1st quarter 2012 Ohio Consumers Use Tax Return (UUT-1) is due April 23, 2012 for quarterly taxpayers who are registered for the tax.
- 1st Quarter April 23
- 2nd Quarter July 23
- 3rd Quarter October 23
- 4th Quarter January 23
The quarterly due dates for UUT-1 returns are as follows:
If the 23rd of the month falls on a weekend or legal holiday, the due date is the following business day. Returns must be filed by the due date, even if no tax is due.
Ohio Consumers Use Tax must be reported on the purchase of Ohio taxable goods and services on which the vendor did not charge sales tax.
Use tax returns can be filed on a paper form or electronically via the Ohio Business Gateway.
If you have any questions regarding this process or other state questions, please contact your Bruner-Cox LLP engagement executive or State and Local Tax Leader, at 330.497.2000, ext. 4129.