Rinse the sushi rice under cold water until the water runs clear to remove excess starch.
Soak the rinsed rice in fresh water for 30 minutes for even cooking.
Drain the soaking water and combine the rice with 1 ¼ cups of fresh water in a rice cooker or pot. Cook per appliance instructions, or bring to a boil then simmer covered for about 18 minutes.
While the rice cooks, mix rice vinegar, sugar, and salt in a saucepan over medium heat until dissolved (do not boil).
Once cooked, let the rice sit covered for an additional 10 minutes. Transfer to a bowl and gently fold in the vinegar mixture.
Allow seasoned sushi rice to cool to room temperature before using it in rolls or bowls.