FAQs - Sales and Use Tax

Can my liquor permit be transferred if sales/withholding tax is owed?

If you intend to transfer your liquor permit, Ohio law requires the Department of Taxation to review your account for any delinquent or unpaid sales or withholding tax returns, unpaid assessments, or any other discrepancies that may exist. After any problems are resolved, the Tax Commissioner will recommend to the Division of Liquor Control to proceed with the transfer.