Every Ohio retailer (vendor) making taxable retail sales must obtain a vendor’s license, collect sales tax, file tax returns with payment of tax collected and maintain complete records of transactions.
Effective September 6, 2012 H.B. 508 amended Ohio Revised Code 5739.17 to reduce the types of vendor’s licenses to regular (county) and transient. The Department of Taxation will no longer issue service or deliver licenses.
Issued by the County Auditor to vendors with a fixed place of business in Ohio. Vendors must have one regular vendor license for each sales location. The application fee is $25.00 with no annual renewal.
Issued by the Ohio Department of Taxation to vendors who transport stock of goods to temporary places of business or exhibits in a county where they have no fixed place of business in order to make sales. The application fee is $25.00 with no annual renewal.
You must have an active regular vendor’s license for each fixed place of business from which taxable retail sales are made. A regular vendor's license, which is issued by the County Auditor to cover a fixed place of business, may be transferred from one existing business location to another when you move an existing business to a new location within the same county. If the business location is being moved to a different county, a new regular vendor’s license must be obtained from the County Auditor of the different county. A vendor who is moving an existing business to a new location within the same county and wishes to transfer the existing regular vendor’s license must submit a transfer application. These applications can be obtained at the County Auditor’s Office, 937-547-7310, or at the Ohio Department of Taxation, 1-800-282-1782. If approved, the Department of Taxation will update its file, issue a transfer license, and advise the County Auditor. There is no fee for transferring a regular vendor’s license from one location to another within the same county.
Any change in ownership (sole proprietor to partnership, partnership to corporation, corporation to sole proprietor, partnership to sole proprietor, etc) requires a new license.
A change in mailing address does not require a new license.
If you are required to obtain a new vendor’s license due to a change in ownership or location, a final return must be filed within fifteen days of the last day of business under the original vendor's license.
If a vendor stops making taxable retail sales, a final return must be filed and all taxes must be paid within 15 days of the final sale. Vendors must complete the space provided on the final return, indicating the last day of business.
If you have questions regarding the transfer of an existing license or the requirement to obtain a new vendor’s license, please call the Ohio Department of Taxation Registration at 1-888-405-4089.