Vendor License Information

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.

ORC 5739

There are two different types of vendor’s licenses:

Regular Vendor License:

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.

Transient Vendor License:

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.