Every Ohio retailer (vendor) must obtain a vendor’s license. Regular vendor’s licenses are obtained at the County Auditor’s office. Delivery, Transient and service vendor’s licenses are obtained at the Ohio Department of Taxation.
A regular vendor’s license is issued to vendors with a fixed place of business and is only good for one location. The application fee is $25.00. There is no renewal fee.
A Delivery Vendor’s License is issued by the Department of Taxation to vendors who make sales based on delivery of goods and certain services at the consumer’s location. The application fee is $25.00. There is no renewal fee.
A Transient Vendor’s License is issued by the 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.
A Service Vendor’s License is issued by the Department of Taxation to vendors providing the following services: data processing, computer or electronic information, taxable telecommunications, landscaping, lawn care, private investigation and security, information (900 telephone calls), exterminating, building maintenance and janitorial, and employment placement.
A new license is required if you incorporate or add or change a partner. If you change your trade name or d.b.a., a new license is not required. A vendor’s license is canceled by completing line 10 on the final return indicating the last day of business.