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Vendors License

The license is a Sales Tax Account for the State of Ohio Department of Taxation.

Determining ownership structure is the first step in starting a business. Many companies jump right in and realize they should have decided legal structure first. Each structure has its advantages and disadvantages: Sole Proprietor (Owner), Partnership (General or Limited), Limited Liability Partnership, Limited Liability Company, Corporations (Different Types), Fiduciary, Association, Business Trust, etc. If you are using a business name, you should check the availability with the Secretary of State, and check to see if you should register it with them at 614.466.3910 or http://www.sos.state.oh.us/. You should also check with your local Planning Commission at 740.947.9573, to see if you may transact a business from the desired address.

Visit the State of Ohio Department of Taxation to determine what type of Vendor’s License to purchase, and links to different types of Vendor’s License Applications.

The State of Ohio Department of Taxation changed its Vendor License Program in July 2014. As a result of the changes, Vendor License reports will be available on a monthly basis.

Taxpayer Cost of License Description Type of Application
Vendor $25 Each person with a fixed place of business in Ohio from which taxable sales are made. Vendors must have one license for each fixed place of business. License is issued by the County Auditor. ST-1 (PDF)
Transient Vendor $25 Retailer who transports stock(s) of goods to temporary places of business in order to make sales. The license is issued by the Department of Taxation and valid throughout the state. ST1-T (PDF)
Seller No fee Retailer located outside of Ohio who makes retail sales of property or services for storage, use, or consumption in Ohio. The license is issued by the Department of Taxation. UT 1000 (PDF)
Direct Pay Permit Holder No fee Manufacturers or other consumers who purchase tangible personal property for which the taxable status cannot be determined at the time of purchase. These consumers are authorized to make sales and use tax payments directly to the state. The license is issued by the Department of Taxation. ST 900 (PDF)
Consumers Use Tax Account No fee Purchasers who have not paid the tax to a Vendor or Seller (in most cases for out-of-state transactions) make payments directly to the state. The license is issued by the Department of Taxation. UT 1008 (PDF)
Taxpayer Cost of License Description Type of Application
Vendor $25 Each person with a fixed place of business in Ohio from which taxable sales are made. Vendors must have one license for each fixed place of business. License is issued by the County Auditor. ST-1 (PDF)
Transient Vendor $25 Retailer who transports stock(s) of goods to temporary places of business in order to make sales. The license is issued by the Department of Taxation and valid throughout the state. ST1-T (PDF)
Seller No fee Retailer located outside of Ohio who makes retail sales of property or services for storage, use, or consumption in Ohio. The license is issued by the Department of Taxation. UT 1000 (PDF)
Direct Pay Permit Holder No fee Manufacturers or other consumers who purchase tangible personal property for which the taxable status cannot be determined at the time of purchase. These consumers are authorized to make sales and use tax payments directly to the state. The license is issued by the Department of Taxation. ST 900
Consumers Use Tax Account No fee Purchasers who have not paid the tax to a Vendor or Seller (in most cases for out-of-state transactions) make payments directly to the state. The license is issued by the Department of Taxation. UT 1008 (PDF)