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Vendor's License
 

Vendors are entrusted with the responsibility of collecting sales tax on retail sales and certain services and then reporting and paying them to the State of Ohio in a timely manner.

County Auditor offices are licensing agencies for regular county vendor’s licenses. Applications for service and transient licenses can also be obtained there. Vendor’s licenses cost $25 and no longer need to be renewed annually.

The Athens County Auditor’s Office is located at 15 South Court St., Room 330, Athens, Ohio. Hours are 8:00 a.m. to 4:00 p.m. Monday through Friday. For more information, call (740) 592-3226.

Changes in vendors license law effective Sept. 6, 2012:

H.B. 508, effective September 6, 2012, amended Ohio Revised Code 5739.19 to reduce the types of vendor's licenses to regular county and transient. The Department of Taxation will no longer issue service or delivery vendor's Licenses. Vendors who now have service or delivery vendor's licenses will continue to make sales using their current license. These vendors are not required to obtain a new vendor's license.

Service Providers

Vendors that provide services should now apply for a regular county license through the County Auditor's Office if they have a fixed place of business within the county. For example, previously landscapers obtained a service license. Now, the landscaper should apply for a county license from your office. Since the sales tax rate on services is determined by the location where the customer receives the benefit, service providers must charge and collect tax at the rate in effect in the county where the service is performed. For example:

A landscaper with a business location in Franklin County should obtain a Franklin County vendor's license. If they mow someone's lawn in Licking County, they must charge and collect sales tax at the Licking County rate. The landscaper must report sales tax collected for Licking County and any other county in which it provided services on its Franklin County license on a line on the tax return designated to the county where the sale occurred.

Vendors Formerly Classified as Delivery Vendors

Delivery vendors should now obtain a county license and report tax at the rate in effect at the business location where the vendor receives the order.

Vendors That Do Not Have a Fixed Business Location

Any vendor that does not maintain a fixed business location should obtain a transient vendor's license from the Department of Taxation. This includes vendors that travel throughout the state with a stock of goods or those who sell at festivals and flea markets.

Any questions should be directed to the Sales & Use Tax Division at 614.466.4810.

Changes in state sales tax law effective Aug. 1, 2003, include the following additions to the list of taxable goods and services:

  • Storage facility services
  • Personal care such as manicures, pedicures, tanning, massages (unless prescribed or performed by a doctor or chiropractor, skin care, application of cosmetics, hair removal, tattooing, and body piercing)
  • Dry cleaning and laundry (not coin operated)
  • Delivery charges by a vendor in connection with the sale of personal property (such as delivery of furniture after purchase)
  • Transportation services such as taxis, limousines and helicopter rides (does not include public transit systems or commercial airlines)
  • Vehicle towing

If you provide these taxable goods or services, you must have a vendor’s license issued by the County Auditor’s office. Call the Athens County Auditor’s office, (740) 592-3226, for more information.

The links listed below will redirect you to the Ohio Department of Taxation's website for Vendors License Forms:

Regular

Each person with a fixed place of business in Ohio from which taxable sales are made. Vendors must have one license for each fixed place of business. License is issued by the County Auditor.

Transient

Retailer who transports stock(s) of goods to temporary places of business in order to make sales. The license is issued by the Department of Taxation and valid throughout the state. This application must be mailed to the Ohio Department of Taxation. It cannot be accepted at the County Auditor's Office.

NAICS Codes

State Sales Tax Map

7.00% Tax Rate Schedule

 
Attention New Vendors

  • The Department of Taxation will mail returns and other information to you regarding when and how to file sales tax returns. Returns must be received by the 23rd of the month following the end of the taxable period. Even if no sales were made and/or no tax is due, you must file a return. By filing returns and paying the tax on time, you can earn a discount of 0.75%. There are penalties for filing late. The minimum penalty is $50.
  • Keep records of all sales receipts and tax collected. All retail sales are subject to tax unless exempt by law.
  • For forms and more information, visit the web site at http://business.ohio.gov or call General Business Line, 1-888-405-4039; Forms Request Line, 1-800-282-1782; Registration Line, 1-888-405-4089; Fax, 1-614-728-9905.