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.

Must I obtain other licenses or permits to conduct retail sales?

Certain types of businesses require other licenses or permits. They include, but are not limited to:

  • Motor vehicle sales – You must obtain proper permits from the Bureau of Motor Vehicles to sell new and/or used motor vehicles and to lease motor vehicles. Call 1-614-752-7637.
  • Watercraft/outboard motor sales – Before you can allow a trade-in allowance to reduce the tax base on the sale of a watercraft or outboard motor, you must be licensed as a watercraft dealer through the Ohio Department of Natural Resources, Watercraft Division. Call 1-800-448-2030.
  • Liquor sales – You must obtain the proper type of liquor permit from the Department of Commerce, Division of Liquor Control before you make sales of alcoholic beverages.
  • Food sales – You must obtain a food service operation license from the Department of Health before you can sell prepared food in a restaurant or similar facility.
  • Cigarette sales – You must obtain a cigarette license from the county auditor in the county in which cigarette sales are to be made.

More information may be obtained through the One Stop Business Permit Center by calling 1-800-248-4040 in Ohio, or 1-800-848-1300 outside Ohio.