Ohio Department of Taxation workshops offer detailed presentations on the options available for sales tax electronic filing, a new means of filing the commercial activity tax annual return and minimum tax payment return electronically, help resources available at the department’s Taxpayer Services locations, and business filings that can be done using the Ohio Business Gateway. The presentations may be viewed by clicking here.
Every Ohio retailer (vendor) making taxable retail sales must obtain a vendor’s license, collect sales tax, file sales and use 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 questions regarding sales tax must be directed to the Department of Taxation at 1-888-405-4039.
Transient Vendor’s License – Issued by Department of Taxation to vendors who lease motor vehicles or 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.
Vendor’s License List:
January through December