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FAQs - Sales and Use Tax

Are there different vendor's licenses for different types of businesses?

Yes, all vendors must obtain one or more of the following licenses depending on the nature of their business.

  • Regular vendor's license (ST-1) –- Issued by the County Auditor to vendors with a fixed place of business in Ohio. Vendors of tangible personal property and certain services must have one regular vendor's license for each fixed sales location.
    Application Fee $25
  • Transient vendor's license (ST-1T) –- Issued by the Department of Taxation to vendors who transport stocks of goods to temporary places of business or exhibits in a county where they have no fixed place of business in order to make sales or lease motor vehicles.
    Application Fee $25