Midwest · OH
How to file Ohio sales tax
2026 due dates, filing frequencies, form UST-1, and official filing resources.
- State return: UST-1
- Monthly returns due: 23rd of the month following the period
- Filing frequencies: Monthly, Quarterly, Semi-annual
When is Ohio sales tax due?
Monthly Ohio sales tax returns are due the 23rd of the month following the period. Quarterly returns are due the 23rd of the month following the quarter (consumer's-use cadence). When a due date lands on a weekend or federal holiday it moves to the next business day; the 2026 calendar on this page already applies that adjustment.
Ohio sales tax due dates for 2026
Every date below comes from the state's published deadline rule (dataset 2026.07.0) and is already moved to the next business day when it lands on a weekend or federal holiday. Your account's assigned filing frequency decides which table applies.
Monthly Ohio sales tax due dates
Rule: 23rd of the month following the period.
| Period | Period ends | Return due |
|---|---|---|
| January 2026 | Jan 31, 2026 | Feb 23, 2026 |
| February 2026 | Feb 28, 2026 | Mar 23, 2026 |
| March 2026 | Mar 31, 2026 | Apr 23, 2026 |
| April 2026 | Apr 30, 2026 | May 26, 2026 (moved: 2026-05-23 falls on a Saturday) |
| May 2026 | May 31, 2026 | Jun 23, 2026 |
| June 2026 | Jun 30, 2026 | Jul 23, 2026 |
| July 2026 | Jul 31, 2026 | Aug 24, 2026 (moved: 2026-08-23 falls on a Sunday) |
| August 2026 | Aug 31, 2026 | Sep 23, 2026 |
| September 2026 | Sep 30, 2026 | Oct 23, 2026 |
| October 2026 | Oct 31, 2026 | Nov 23, 2026 |
| November 2026 | Nov 30, 2026 | Dec 23, 2026 |
| December 2026 | Dec 31, 2026 | Jan 25, 2027 (moved: 2027-01-23 falls on a Saturday) |
Quarterly Ohio sales tax due dates
Rule: 23rd of the month following the quarter (consumer's-use cadence).
| Period | Period ends | Return due |
|---|---|---|
| Q1 2026 | Mar 31, 2026 | Apr 23, 2026 |
| Q2 2026 | Jun 30, 2026 | Jul 23, 2026 |
| Q3 2026 | Sep 30, 2026 | Oct 23, 2026 |
| Q4 2026 | Dec 31, 2026 | Jan 25, 2027 (moved: 2027-01-23 falls on a Saturday) |
Semi-annual Ohio sales tax due dates
Rule: 23rd after the half-year (due Jul 23 / Jan 23).
| Period | Period ends | Return due |
|---|---|---|
| January–June 2026 | Jun 30, 2026 | Jul 23, 2026 |
| July–December 2026 | Dec 31, 2026 | Jan 25, 2027 (moved: 2027-01-23 falls on a Saturday) |
Ohio filing notes
- Filers with $75,000+ annual liability must prepay 75% of the anticipated current month's liability by the 23rd (info only).
Return and form
The principal repository-tracked return is UST-1. Paper eligibility is taxpayer-specific; electronic filing or a waiver may control.
Paper filing posture: taxpayer specific
Official Ohio filing resources
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Workflow support does not by itself establish registration, filing authority, credentials, agency acceptance, or tax advice. Confirm your assigned filing frequency with the state.
Ohio sales tax filing questions
When is Ohio sales tax due?
Monthly Ohio sales tax returns are due the 23rd of the month following the period. Quarterly returns are due the 23rd of the month following the quarter (consumer's-use cadence). When a due date lands on a weekend or federal holiday it moves to the next business day; the 2026 calendar on this page already applies that adjustment.
How often do you file sales tax in Ohio?
Ohio assigns a filing frequency to each account. The published cadences are monthly, quarterly and semi-annual filing; the state assigns the frequency based on tax volume and notifies the account, so confirm the assigned basis before relying on a calendar.
What form is used to file Ohio sales tax?
The Ohio return tracked here is UST-1. The principal repository-tracked return is UST-1. Paper eligibility is taxpayer-specific; electronic filing or a waiver may control.
What happens if a Ohio due date falls on a weekend or holiday?
The due date moves to the next business day. In 2026, 5 of the Ohio due dates listed on this page are adjusted for a weekend or federal holiday; each adjusted date is marked in the calendar.
Can Ohio sales tax be filed on paper?
Paper filing posture tracked for Ohio: taxpayer specific. The principal repository-tracked return is UST-1. Paper eligibility is taxpayer-specific; electronic filing or a waiver may control.