Sales & Use Tax

License & Filing Requirements

 

 

Taxpayer

Cost of License

Description

Type of Application

Vendor

$25 

Each person with a fixed place of business in Ohio from which taxable sales are made. Vendors must have one license for each fixed place of business. License is issued by the County Auditor.

ST-1 (PDF)

Transient Vendor

$25

Retailer who transports stock(s) of goods to temporary places of business in order to make sales. The license is issued by the Department of Taxation and valid throughout the state.

ST1-T (PDF)

Seller

No fee

Retailer located outside of Ohio who makes retail sales of property or services for storage, use, or consumption in Ohio. The license is issued by the Department of Taxation.

UT 1000 (PDF)

 

Direct Pay Permit Holder

No fee

Manufacturers or other consumers who purchase tangible personal property for which the taxable status cannot be determined at the time of purchase. These consumers are authorized to make sales and use tax payments directly to the state. The license is issued by the Department of Taxation.

ST 900

Consumers Use Tax Account

No fee

Purchasers who have not paid the tax to a Vendor or Seller (in most cases for out-of-state transactions) make payments directly to the state. The license is issued by the Department of Taxation.

UT 1008 (PDF)

 

How Often Will I Pay?

 

Type of Return

Taxpayer

Payment Date

Monthly

Vendors, Sellers, Transient Vendors, Direct Pay Permit Holders and  Consumer Use Tax Accounts

By the 23rd day of the month for the tax collected during the preceding month. Taxpayers whose annual liability exceeded $75,000 will be required to make accelerated and final payments by electronic funds transfer.

Quarterly

Direct Pay Permit Holders and Consumer Use Tax Accounts

By the 23rd day of January, April, July, and October for their tax liability during the preceding three months. This method of payment may be authorized for accounts with less than $15,000 in quarterly tax liability.

Semi-annual

Vendors, Sellers and Transient Vendors

By the 23rd day of the month following the close of each semi-annual period (pre-determined by filing schedule) for the tax collected during the preceding six-month period. This method of payment may be authorized for vendors and sellers whose tax liability is less than $1,200 per six-month period.