H.B. 508, effective September 6, 2012, amended Ohio Revised Code 5739.17 to reduce the types of vendor’s licenses to regular county and transient. The Department of Taxation will no longer issue service or delivery vendor’s licenses. Vendors who now have service or delivery vendor’s licenses will continue to make sales using their current license. These vendors are not required to obtain a new vendor’s license.
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
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:
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. Application Fee: $25.00
Transient Vendor's License:
Issued by the Department of Taxation (through Ohio.Gov, Business Gateway) to vendors who transport stocks of goods to temporary places of business in order to make sales. Valid in all 88 Counties in Ohio. Application Fee: $25.00
Vendor's licenses are not transferable. Any change in ownership (sole proprietor to partnership, partnership to corporation, corporation to sole proprietor, partnership to sole proprietor) requires a new license. Any change in the sales location (moving from one town to another, moving to another location in town, moving to a new location within a shopping center) covered by a regular county vendor's license requires the vendor to file for a change of address, as long as the location remains in the same county.
Applications for vendor's licenses issued by the Department of taxation are available at their website: tax.ohio.gov, or by calling 800-282-1782.