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.
There are two different types of vendor’s licenses:
Issued by the County auditor to Vendor’s in a fixed place of business within the county. Vendors must have a vendor license for each sales location. Click here for an application: Vendors license application st-1
Application fee: $25.00
Vendor licenses are not transferable. Any change in ownership (Sole Proprietor to Partnership, Partnership to Corporation etc.) requires a new license.
If your business is moving to a new location in a different county, a new vendor license would need to be obtained with in that county.
Issued by the Ohio Department of Taxation to vendors who transport stocks and goods to temporary places of business in order to make sales (i.e. flea markets, bazaars). A Transient license is valid in all 88 counties in Ohio.
Applications for a Transient Vendor licenses issued by the Department of Taxation are available on their website: http://tax.ohio.gov/, or by calling 1-800-282-1782.
Any questions regarding the filing of sales tax returns should be directed to the Department of Taxation at 1-888-405-4039.