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.

Can my vendor's license be suspended or revoked?

SUSPENSION: Your vendor’s license may be suspended if you fail to file sales tax returns when due or you fail to pay the tax due thereon. If your vendor’s license is suspended, no retail sales may be made until the license is reinstated. To have a suspended license reinstated, you would be required to file complete and correct returns for all periods and pay the full amount of tax, penalties, and other charges due on those returns. You may also be required to furnish security in an amount equal to your average tax liability for one year.

REVOCATION: Your vendor’s license may be revoked if the Tax Commissioner ascertains that you have no need for the license because you are not engaged in making taxable retail sales.