Every Ohio retailer (vendor) making taxable retail sales must obtain a vendor license, collect sales tax, file tax returns with payments of tax collected and maintain complete records of transactions.
Effective April 9, 2025 the Ohio Department of Taxation has announced that with the passage of House Bill 366, the one-time fee for purchasing a new vendor license will be $50.00
The $25 increase in the fee will support the Organized Crime Commission Fund.
Per ORC 177.011, “The organized crime investigations commission shall use the moneys in the fund to reimburse political subdivisions for the expenses the political subdivisions incur when their law enforcement officers participate in an organized crime task force.”
The $50.00 application fee is a one-time fee and is paid by businesses applying for a new vendor license. There are two different types of vendor licenses. The fee applies to both types.
Vendor's License: This is the general license required for any business selling tangible goods or services in Ohio. It is issued by the county auditor in the county where the business is located. If you're selling at a physical location, you would generally need a vendor’s license in the county where your business is based. For more information on obtaining a vendor’s license through the Jackson County Auditor, please visit www.jacksoncountyauditor.org or call (740) 286-4231, Monday-Friday, 8 am – 4 pm.
Transient Vendor License: This license is specifically for businesses that sell goods or services temporarily in a county, usually at events like fairs, markets, or festivals. A transient vendor typically operates at a location for a short period and does not have a permanent place of business in that county. It’s designed for businesses that do not have a fixed location but still engage in selling goods within a particular area for a limited time. (You can obtain this type of license at the Ohio Business Gateway, a website maintained by the Ohio Department of Taxation.) Applications for a Transient Vendor license issued by the Department of Taxation are available on their website: http://tax.ohio.gov/, or by calling 1-800-282-1782.
Information about starting a business can be obtained at the Ohio Business Gateway (https://gateway.ohio.gov/home) and at the Ohio Secretary of State’s Starting a Business page (https://www.ohiosos.gov/businesses/information-on-starting-and-maintaining-a-business/starting-a-business/).
Any questions regarding the filing of sales tax returns should be directed to the Department of Taxation at 1-888-405-4039.