Tax Rules: Final: 5703-9
5703-9-01 - Vendor's license
requirements
(A) A vendor engaged in making retail sales subject to the
Sales Tax at a fixed place of business must obtain a license
therefor and, in case such vendor makes retail sales from
vehicles operated by his agents, such sales in the county in
which the fixed place of business is located may be made
under the license issued for the fixed place of business.
A license for a fixed place of business will not permit the
vendor, or employees of the vendor, to operate vehicles in
any other county in the State without securing additional
licenses. A vendor who makes retail sales from vehicles in
more than one county must obtain a license for each county in
which he makes such sales.
A license obtained by a vendor for a fixed place of business
does not cover retail sales of property purchased from the
vendor having the license and resold from vehicles where the
operators of such vehicles are not the agents of the vendor
having the license but are making the sales for their own
profit and in connection with their own business.
A person who does not have a stock of merchandise from which
orders are filled, selling on a commission basis for a vendor
who has a fixed place of business is not required to procure
a vendor's license as he is in fact the agent for the vendor
with the license.
Persons selling on a straight commission basis, who sell from
a stock of goods which they carry with them, are vendors and
will be required to procure a vendor's license and collect
the tax in the regular manner.
(B) Vendors having no fixed place of business and selling
from vehicles must procure a vendor's license for each
vehicle, which vehicle shall constitute his place of
business. Such license shall cover all sales made from the
one vehicle only in one county. If sales are made from the
vehicle in more that one county, licenses shall be procured
in each county in which sales are made. The application for
each license must set forth a residence or permanent mailing
address in the state to which all communications from the
Department of Taxation may be sent. A change in this address
must be reported promptly to the Department.
Vendors having no fixed place of business and not selling
from a vehicle shall procure one license in each county in
the state in which sales are made. The application for each
license must set forth a residence or permanent mailing
address in this state to which all communications from the
Department of Taxation may be sent. A change in this address
must be reported promptly to the Department.
(C) In those cases where an individual incorporates his
business a new license will be required. Likewise, where a
corporation is dissolved and is operated by a sole owner, a
new license is required. In the case of a dissolution of a
partnership by death, the surviving partner or partners may
operate under the existing license for sixty days only, at
the expiration of which time a new license must be procured
for the operation of the business. Trustees in bankruptcy,
legal representatives of deceased persons and receivers, when
appointed by competent authority, may operate indefinitely
under the existing license but must immediately notify the
Department of Taxation of their appointment.
A vendor's license shall terminate and be null and void if
the business is moved to a new location or if the business is
sold, or if an individual or partnership incorporates his or
their business, or if a partnership is dissolved, or if a
corporation dissolves.
Corporations upon making application for a vendor's license
must display their corporation charter number, as registered
with the Secretary of State, immediately following their name
on the application for license.
If the applicant for a vendor's license is a holder of Liquor
Permit issued by the Ohio Department of Liquor Control such
vendor's license must conform with Liquor Permit in name and
address so as to establish the identity of the actual owner.
In the case of two or more persons constituting a single
vendor who operates a single retail establishment under one
license, the Department of Taxation must be promptly notified
of the retirement of any such person from business in such
establishment or the entrance of any person under an existing
arrangement.
(D) Hotels, which includes all establishments having five or
more rooms which are used or offered for use as sleeping
accommodations for transient guests, must hold a vendor's
license for the location in which the business is conducted.
(E) No license need be procured by public and parochial
schools where the only sales consist of serving meals in
cafeterias and selling school supplies to students, not as a
business and at no profit.
Effective: 9-28-76 as TX-11-01
Promulgated under: 5703.14
Prior effective dates: 10-12-69