Vendor Licenses

Every Ohio retailer (vendor) making taxable retail sales must obtain a vendor's license, collect sales tax, file tax returns with payments of tax collected and maintain complete records of transactions. Ohio Revised Code: Chapter 5739

Types of Vendor Licenses
There are different types of vendor's licenses for different types of businesses. Depending on the nature of the business one or more of the following licenses must be obtained.

Regular Vendor's License
  • Application Fee: $25
  • Nonrenewable
  • Issued by the County Auditor to vendors with a fixed place of business in Ohio. Vendors must have a vendor's license for each sales location.
Delivery Vendor's License
  • Application Fee: $25
  • Nonrenewable
  • Issued by the Department of Taxation to vendors who make sales based on delivery of goods and certain services at the customer's location.
Transient Vendor's License
  • Application Fee: $25
  • Nonrenewable
  • Issued by the Department of Taxation to vendors who transport stocks of goods to temporary places of business or exhibits (ie. county fairs, crafts shows, etc...) in a county where they have no fixed place of business. This license is valid until your business is dissolved, there is a change in ownership or the Tax Commissioner revokes the license. It is valid in all 88 Counties of Ohio.
Service Vendor's License
  • Application Fee: $25
  • Nonrenewable
  • Issued by the Department of Taxation to vendors providing automatic data processing, computer services or electronic information services; taxable telecommunications service; landscaping and lawn care services; private investigation and security service; information service (1-900 telephone calls); exterminating service; building maintenance and janitorial service; employment service; and employment placement service.
Vendor's licenses are not transferable. A license will remain in effect until your business is dissolved, there is a change in ownership (sole proprietor to partnership, partnership to corporation, corporation to sole proprietor, partnership to sole proprietor) or the Tax Commissioner revokes the license. Any change in the sales location within the county requires you to contact the Auditor's Office to validate the new address on your old vendor's license. A change of business address to a different location outside of the county requires a new license to be issued.

Vendor Sales Tax
Important facts about sales tax for new vendors
  • You must contact the Department of Taxation learn how and when to file tax returns.
  • You must file returns on time even if no tax is due.
  • You can earn a discount by filing returns and paying the tax on time.
  • You will be penalized for filing late - minimum penalty is $50
  • If you move, sell, or close your business, you must file a final return (ST-10) within 15 days. To cancel a vendor license you must mark the cancel date on the (ST-10) form.
  • Keep records of all sales tax collected.
  • Tax exempt sales must be documented by exemption certificates. They are usually available from office supply stores.
 Alcohol Sales
Special note to vendors selling beer, wine, or liquor
  • The vendor license will not become active until the liquor permit transfers to your name. Until this happens, sales tax must be filed and paid under the the vendor license to the former owner.
  • If and/or when you sell your business, sales tax must continue to be reported under your vendor license until the liquor permit transfers. The Department of Taxation will automatically cancel your vendor license when advised by the Department of Liquor Control of the transfer.