Sales & Use Tax

Register for a Vendor's License or Seller's Use Tax Account

Ohio offers several different types of licenses. Please click here to learn more about Ohio’s licensing and filing requirements.

Person or Business with Physical Presence in Ohio - Ohio law requires any person or business making retail sales of tangible personal property or taxable services to register for sales tax by obtaining a vendor’s license. Registration is available through the following:

Ohio Business Gateway — Prospective retailers may obtain a vendor’s license immediately through the Ohio Business Gateway. Note: Businesses must first establish an account with Gateway 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 complete list of county auditors, as compiled by the County Auditors Association of Ohio

Out-of-State Seller - Ohio law requires any out-of-state person or business making retail sales of tangible personal property or taxable services into Ohio to register for a seller’s use tax account once substantial nexus is met. Out-of-state sellers may register through the following:

Ohio Business Gateway — Out-of-state sellers may obtain a seller’s use tax license immediately through the Ohio Business Gateway. Note: Businesses must first establish an account with Gateway before using it to request a seller’s use tax license.

Streamlined Sales Tax Registration System — Out-of-state sellers may register for multiple states, including Ohio, by submitting a single application through the Streamlined Sales Tax Registration System.

When completing a 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.

Attention Marketplace Sellers - Businesses 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.