Phone: (937) 225-4314 • Fax: (937) 225-5036
Who is required to obtain a Vendor's License?
There are now only two types of vendor’s licenses as of September 1, 2012: County and Transient. A County Vendor’s License is required for selling taxable goods or services at a fixed location of business. A Transient Vendor’s License is for the sale of goods at various shows and markets throughout the state of Ohio. These licenses are used for the collection of state sales tax. Vendors who have previously obtained Service or Delivery Vendor’s Licenses do not have to purchase new vendor’s licenses, and can file their sales taxes normally. This change affects only new vendor’s license purchases.
Vendor’s License questions:
If a vendor maintains a fixed location and travels either within the same county or travels to another county for sales at fairs/trade shows/flea markets, etc., which vendor’s license is required?
The vendor must obtain a County Vendor’s License to report sales made at the fixed location and any sales made at temporary locations in the same county. The vendor must also obtain a Transient Vendor’s License for sales made at any temporary locations in other counties.
If a vendor currently files under a Transient Vendor’s License and then chooses to open a fixed location, how should the vendor proceed?
The vendor must obtain a County Vendor’s License for the fixed location and cancel the Transient Vendor’s License (unless they are making sales at temporary locations in other counties, in which case they’d keep both vendor’s licenses).
What license is required for Internet sales?
Providing that the vendor maintains only one centralized location from which it makes sales, the vendor must obtain a County Vendor’s License. However, if the vendor travels with a stock of goods to other counties, the business must also obtain a Transient Vendor’s License.
If a vendor has a Service or Delivery Vendor’s license must they cancel current license(s) and get a new license?
No. A vendor that already holds one or both of these license types will continue to report its sales tax under its current licenses. The elimination of these two types of licenses affects only vendors that register after September 1, 2012.
Where do I get a Vendor's License?
The Auditor's Office issues only the County Vendor’s License for businesses located at a fixed location within Montgomery County. The County Vendor’s License can be obtained at the Montgomery County Auditor's Office at 451 W. Third Street, 1st Floor, Dayton, Ohio 45422. The Auditor's Office can be reached regarding County Vendor’s Licenses at (937) 225-4314.
Transient Vendor’s Licenses are issued by the State of Ohio Department of Taxation. They are available only online or by calling 1-888-405-4089. To get a form or file online: http://tax.ohio.gov/divisions/sales_and_use/index.stm or http://www.tax.ohio.gov/ or http://tax.ohio.gov/online_services/ohio_business_gateway_2_0.stm. Walk-in assistance is available at the following locations:
Taxpayer Services Division