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.
All vendors must obtain one or more of the following licenses depending on
the
nature of business.
Regular Vendor’s License - Issued by the
County Auditor
to vendors with a fixed place
of business in Ohio. Vendors must have one regular vendor’s license for each
sales
location. Application fee is $25 with no annual renewal fee. All new vendors
must file a
Taxable Business Property Tax Form 920 NT
within 90 days after the first day of business.
All questions regarding sales tax must be directed to the
Department of Taxation
at 1-888-
405-4039.
Delivery Vendor’s License - Issued by the
Department of
Taxation
of vendors who make
sales based on delivery of goods and certain services at the consumer’s
location.
Transient Vendor’s License - Issued by
Department of
Taxation
to vendors who transport
stocks 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. Application fee is $25 with
no annual
renewal fee.
Service Vendor’s License - 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 service; private
investigation and
security service; information service (1-900 telephone calls); exterminating
service; building
maintenance and janitorial service; employment service; and, employment
placement
service. Application fee is $25 with no annual renewal fee.
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