Sales & Use Tax

Register for a Vendor's License

Ohio law requires any person or business making retail sales of tangible personal property or taxable services to register for the sales tax by obtaining a vendor’s license. The state offers several different types of vendor's licenses, depending on the kind of business, and at least three ways to obtain a license.

  • Ohio Business Gateway — Prospective retailers may obtain a vendor's license immediately through the Ohio Business Gateway (OBG). Note: Businesses must first establish an account with the OBG before using it to request a vendor's license.
  • County auditors — Businesses may also apply for a vendor's license with their county auditor. Choose this option for a for a complete list of county auditors, as compiled by the County Auditors Association of Ohio.

When completing a vendor's license registration form, business owners will need to know where their company falls within the North American Industry Classification System (NAICS). Click here for a partial list of NAICS codes. For more information on NAICS, visit the U.S. Census Bureau.