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.
Delivery Vendor's License: 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: 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.
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 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. 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 Application