Sales tax is a "trust" that is collected by all retailers when they make taxable retail sales.

Every Ohio retailer (vendor) making taxable retail sales must obtain a vendor’s license, collect sales tax, file tax returns with payment of tax collected, and maintain complete records of transactions.

You must have an active regular vendor’s license for each fixed place of business from which taxable retail sales are made.

A regular vendor’s license, which is issued by the County Fiscal Officer to cover a fixed place of business, may be transferred from one existing business location to another when you move an existing business to a new location within the same county. The vendor must submit a transfer application. Transfer applications can be obtained at the County Fiscal Office, 216-443-7010 or at the State of Ohio Department of Taxation, 1-800-282-1782. If approved, the Department of Taxation will update its file, issue a transfer license, and advise the County Fiscal Officer. There is no fee for transferring a regular vendor’s license from one location to another within the same county.

Any change in ownership (sole proprietor to partnership, partnership to corporation, corporation to sole proprietor, partnership to sole proprietor, etc.) requires a new license. A change in mailing address does not require a new license. If you are required to obtain a new vendor’s license due to a change in ownership or location, a final return must be filed within fifteen days of the last day of business under the original vendor’s license.

If a vendor stops making taxable retail sales, a final return must be filed and all taxes must be paid within 15 days of the final sale. Vendors must complete the space provided on the final return, indicating the last day of business.

If you have questions regarding the transfer of an existing license or the requirement to obtain a new vendor’s license, please call the Ohio Department of Taxation Registration at 1-888-405-4089.