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.
Transient Vendor's License:Issued by the Department of Taxation to vendors who transport stocks of goods to temporary places of business in order to make sales. Valid in all 88 Counties of Ohio.
The Application Fee for all types of vendor's licenses is $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. Vendors licenses are transferrable from one address in the county to another address within the same county.
Vendor License listings are ran on a bi-monthly basis and can be viewed in a PDF format by clicking on the links below.
Frequently Asked Questions
- Motor vehicle sales – Bureau of Motor Vehicles
- Watercraft/outboard motor sales – Ohio Department of Natural Resources, Watercraft Division