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.

What must I do to make taxable retail sales in Ohio?

Physical Location in Ohio - Every Ohio retailer (vendor) and certain service providers making taxable retail sales must obtain a vendor’s license, collect the proper amount of sales tax, file tax returns with payment of tax collected, and maintain complete records.

Out-of-State Sellers - An out-of-state seller that meets Ohio’s substantial nexus laws will be required to obtain a seller’s use tax license, collect tax on taxable sales made to consumers in this state, file tax returns with payment of tax collected, and maintain complete records.  
•    Please note – Out-of-state sellers are not required to collect and remit tax on taxable sales made through a marketplace, so long as the marketplace facilitator is collecting and remitting tax on your behalf.  For additional information on marketplace facilitators, please click here

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