Who is Required to Obtain a Vendor's License?
There are two different types of Vendor Licenses in Ohio: County and Transient. A County Vendor's License is required for selling taxable goods and services at a fixed location of business. A Transient Vendors License is for selling goods at various shoes and markets throughout the state of Ohio.
Vendor Licenses are used for the collection of state 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 violation of Ohio law.
What is a "fixed location?":
Per ORC 5739.17 (D): "[a location is] not temporary if the same person conducted business at the place continuously for more than six months or occupied the premises as the person's permanent residence for more than six months, or if the person intends it to be a fixed place of business."
If a taxpayer maintaining a fix location and travels within the same county OR travels to another county for sales at fairs, trade shows, flea markets, etc, what Vendor's License is required?:
ONLY a County Vendor’s License is required. The different county rates of sales tax should still be charged and will need to be reported separately to the Ohio Department of Taxation.
What license is required for Internet sales?:
Providing the taxpayer maintains one centralized location from which sales are made, a County Vendor’s License is required. The different county rates should still be charged and will need to be reported separately to the Ohio Department of Taxation.
If a vendor has a Service or Delivery Vendor's License do they have to cancel the current license(s) and get a new one?:
No. A vendor that already holds one or both of these licenses will continue to report its sales tax under its current licenses. The elimination of these two types of licenses affects only vendors that are registered AFTER September 1, 2012.
Where do I get a Vendor's License?:
The Auditor’s Office can issue new Vendor License’s for businesses located in Logan County at a fixed location. The Logan County Auditor’s Office is located at 100 S. Madriver St, Bellefontaine, Ohio 43311. You can also use the Vendor’s License Application link below for an application. Bring or mail the application to our office with $25.00 (cash, check or card. Credit card payments will be charged an additional $3.00 service fee). This is a one time fee as long as your business stays within the county. If you should move your business to another county, contact the County Auditor in the new county to purchase a new Vendor's License. If you move your business to another address within Logan County, the Ohio Department of Taxation can be notified at the following link: http://www.tax.ohio.gov/Business/BusinessAddressUpdate.aspx. The Auditor's Office can be reached regarding County Vendor's Licenses at 937-599-7209.
Transient Vendor's Licenses are also $25.00 and are issued by the State of Ohio Department of Taxation. They are available only online or by calling 1-888-405-4089. To get a form or file online go to:
Walk-in assistance is available at:
Taxpayer Services Division
4485 Northland Ridge Blvd
Columbus, OH 43229
Canceling a License:
A Vendor's License is canceled by completing line 10 on the final return indication the last day of business.
Logan County sales tax is 7.25%.