NOTICE: The State of Ohio Department of Taxation has changed its Vendor License Program as of July 2014. All sales and entry of new vendor license sold in Hamilton County are now completed through a State portal website. As a result of the changes Vendor License reports will be available on a monthly basis only. Additionally, the State of Ohio's report does not provide the "Business Type" field on their report as did the reports previously produced by our office.
A Brief Description of Vendors Licenses
A Vendor's License for an Ohio business serves several purposes. First it gives notice to the local County Auditor and the Ohio Department of Taxation that a new business has been created. Second, it authorizes a business to make taxable sales and collect sales tax. It does not give a company or person an exemption from paying sales tax. Obtaining a vendor's license solely to avoid paying sales tax is a fraudulent act and a violation of Ohio law.
In addition, a vendor's license helps the consumer understand more about the business with which they are dealing. Every business must post its vendor's license in clear sight of the public, so that the owner or company name, the business or trade name, the business address, business telephone number and the primary kind of business being operated can be easily seen.
The County Auditor issues the vendor's licenses. The Form ST-1 is the Application for Vendor's License to Make Taxable Sales. The vendor's license is for a business with a permanent location. For each location, a separate license must be obtained. The fee is $25.00. Contact the Hamilton County Auditor's Office at (513) 946-4106 for more information. If you're from outside of Hamilton County, contact your local County Auditor. A list of County Auditors can be found at the County Auditors' Association of Ohio website, http://caao.org/auditors-directory/.
A Transient Vendor's License is issued directly by the Ohio Department of Taxation to a vendor with no fixed place of business. The fee for a Transient License is $25.00.. The Form ST-10-T is the Transient Vendor's License Application. Contact the Department at 1-888-405-4089 for answers to any questions you may have.
The Department of Taxation also has answers to frequently asked questions at http://www.tax.ohio.gov/faq.aspx under Sales & Use Tax.
In addition, you may go to the Ohio Business Gateway to apply for a vendor's license and register for other services. The URL for the OBG is http://obg.ohio.gov/.http://obg.ohio.gov/. For additional assistance by phone, call the OBG Help Desk at 866-OHIO-GOV (866-644-6468). The OBG Help desk is available Monday through Friday 8 a.m. - 5 p.m. excluding state holidays.
You may mail or hand deliver the completed application to:
Hamilton County Auditor
Attn: Vendor License
138 East Court St., Room 304
Cincinnati, OH 45202
Please include a certified check, business check, or money order for $25.00 for a Vendor's License.
Effective September 29, 2000, a Vendor's License may be transferred within the same county. To transfer the license from one location to another, Sales Tax Form ST3-TL, "Request for Transfer of Vendor's License", must be completed and sent to the Department of Taxation.