Purpose of a License
A Vendor's License (PDF) for an Ohio business serves several purposes. First it gives notice to the local county Auditor and the Ohio Department of Taxation that a new business has been created. Second, it authorizes a business to make taxable sales and collect sales tax. It does not give a company or person an exemption from paying sales tax. Obtaining a vendor's license solely to avoid paying sales tax is a fraudulent act and a violation of Ohio law.
In addition, a vendor's license helps the consumer understand more about the business with which they are dealing. Every business must post its vendor's license in clear sight of the public, so that the owner or company name, the business or trade name, the business address, business telephone number and the primary kind of business being operated can easily be seen.
Issuing a License
The County Auditor issues the vendor's license. The vendor's license is for a business with a permanent location. For each location, a separate license must be obtained. The fee is $25. Contact the Logan County Auditor's Office for more information. If you are outside Logan County, contact your local county Auditor.
Transient Vendor's License
A Transient Vendor's License is issued directly by the Ohio Department of Taxation to a vendor with no fixed place of business. The fee for a Transient License is $25. Service companies and Delivery vendors also need a vendor's license. The Department of Taxation issues these, you can contact the department at 888-405-4039 for answers to any questions you may have.
Canceling a License
A vendor’s license is canceled by completing line 10 on the final return indicating the last day of business.