Vendor Licensing

O.R.C. Section 5739
Auditor Licensing Department - 513-695-1240

Who needs a Vendor's License?
A person or entity making taxable (retail) sales and/or services.

What is a taxable sale?
A taxable sale includes any transaction in which title or possession of tangible personal property or the benefit of certain services is, or will be, transferred or provided for a price. All retail sales are subject to the tax unless specifically exempted in Ohio's sales tax law.

Click here to see some examples of Taxable and Non-taxable situations.

How does a Vendor's License work?
Upon the receipt of a Vendor's License, the vendor is considered a trustee of the state and is responsible for collecting, reporting and paying sales tax. A Vendor's License is issued from the Warren County Auditor's Office for businesses in Warren County. The Ohio Department of Taxation sends instructions for filing the sales tax returns to the applicant. All sales tax is paid directly to the Ohio Department of Taxation.

Types of Vendor's Licenses

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 $25

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 $25

The license must be prominently displayed where sales are made. Make all checks payable to the Treasurer of the County.