Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in.  A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

Are vendor's licenses transferable?

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 Auditor 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. If the business location is being moved to a different county, a new regular vendor’s license must be obtained from the County Auditor of the different county. A vendor, who is moving an existing business to a new location within the same county and wishes to transfer the existing regular vendor’s license, must submit a transfer application to the Department of Taxation requesting transfer of the license to the new location. See form ST-3TL or contact your local County Auditor’ Office or call 1-800-282-1782 or visit this site at Tax Forms. If approved, the Department of Taxation will update its file, issue a transfer license, and advise the County Auditor. There is NO FEE for transferring a regular vendor’s license from one location to another within the same county.

If you hold a permit issued by the Division of Liquor Control, the vendor’s license and permit must have the identical name and be for the identical address as shown on the permit. If you move to a new location within the same county, you must contact the Division of Liquor Control to have the permit transferred to the new location address. The Department of Taxation will not issue a Transfer License until we have been notified by the Division of Liquor Control that the permit has been transferred.

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 your 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 15 days of the last day of business under the original vendor’s license.

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

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