Every Ohio retailer (vendor) making taxable sales must obtain a vendor’s license, collect sales tax, file tax returns with payments of tax collected and maintain complete records of transactions per Ohio Revised Code: Chapter 5739

There are different types of vendor’s license for different types of businesses. Depending on the nature of the business one or more of the following licenses must be obtained.

• Regular Vendors License: Issued by the County Auditor to vendors with a fixed place of business in the issuing county. Vendors must have a vendor’s license for each sales location. License is valid until cancelled by the vendor through the Department of Taxation.

Application fee: $25.00; No Renewal Fee

• 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.

Application Fee: $25.00; No Renewal Fee

 

• 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. Replaced the Limited Vendor’s License 9/00.

Application Fee: $25.00; No Renewal Fee

 

• 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.

Application Fee: $25.00; No Renewal Fee

• Transfer of Vendor’s License: Any change in the sales location within the issuing county requires a form ST3-TL Request for Transfer of Vendor’s License that is available at the Auditor’s office and sent to the Department of Taxation. Any change in ownership requires a new license and the cancellation of the old license.

For Printable Applications click here to visit the 

Ohio Department of Taxation Website

 

If your have any questions please contact the Defiance County Auditor’s Office at (419) 782-1926 or 1 800-675-3953. The Ohio Dept of Taxation can be contacted by calling the Toledo District Office at (419) 245-2881 or the Central Office at 1 888 405-4039.