Frequently Asked Questions

Sales tax is a "trust" tax that is collected by all retailers when taxable retail sales are made. It is called a "trust" tax because the consumer has entrusted this tax to retailers with the understanding that it will be reported and paid to the State of Ohio in a timely manner.

Every Ohio retailer (vendor) making taxable retail sales must obtain a vendor's license, collect sales tax, file tax returns with payment of tax collected, and maintain complete records of transactions.

Yes, all vendors must obtain one or more of the following licenses depending on the nature of the business.

Regular Vendor's License - Issued by the County Auditor to vendors with a fixed place of business in Ohio. Vendors must have one regular vendor's license for each sales location.

• Application Fee $50
• No Annual Renewal Fee

Transient Vendor's License - Issued by the Department of Taxation to vendors who transport stocks of goods to temporary places of business in order to make sales.

• Application Fee $50
• No Annual Renewal Fee

There must be an active regular vendor's license for each fixed place of business from which taxable retail sales are made.

A regular vendor's license, which is issued by the County Auditor to cover a fixed place of business, may be transferred from one existing business location to another when an existing business is moved to a new location within the same county. If the business location is being moved to a different county, a new regular vendor's license must be obtained from the County Auditor of the different county. A vendor, who is moving an existing business to a new location within the same county and wishes to transfer the existing regular vendor's license, must submit a transfer application to the Department of Taxation requesting the transfer of the license to the new location. If approved, the Department of Taxation will update its file, issue a transfer license, and advise the County Auditor. There is no fee for transferring a regular vendor's license from one location to another within the same county. Contact the Auditor's Office, or call 800-282-1782, or visit the State of Ohio Tax website to get FORM ST-3TL for the transfer application form.

• Any change in ownership (sole proprietor to partnership, partnership to corporation, corporation to sole proprietor, partnership to sole proprietor, etc.) requires a new license.
• A change in mailing address does not require a new license.
• If a new vendor's license is required to be obtained due to a change in ownership or location, a final return must be filed within fifteen days of the last day of business under the original vendor's license.

If there are any questions regarding the transfer of an existing license or the requirement to obtain a new vendor's license, please call Registration at 888-405-4089.

The current State tax rate is 5.75%. (Effective September 1, 2013)

Counties and regional transit authorities may each levy sales tax in multiples of.25% up to 1.5%. The total combined rate - state, county, and transit authority - may not exceed 8.75%. Hancock County's rate is currently 1% over the State rate for a total of 6.75%.

• Suspension: A vendor's license may be suspended if there is a failure to file sales tax returns when due or there is a failure to pay the tax due thereon. If the vendor's license is suspended, no retail sales may be made until the license is reinstated. To have a suspended license reinstated, it would be required to file complete and correct returns for all periods and pay the full amount of tax, penalties, and other charges due on those returns. It may also be required to furnish security in an amount equal to the average tax liability for one year.
• Revocation: Your vendor's license may be revoked if the Tax Commissioner ascertains that you have no need for the license because you are not engaged in making taxable retail sales.

If a vendor stops making taxable retail sales, a final return must be filed and all taxes must be paid within 15 days of the final sale. Vendors must indicate the last day of business, on the space provided on the final return.