Phone: (937) 225-4314 • Fax: (937) 225-5036
Who is required to obtain a Vendor's License?
There are 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. House Bill 508 has recently changed the rules for needing a Transient Vendor’s license so that the County Vendor’s license applies in more situations than previously. Please read further under “Vendor’s License questions” to decide which license is necessary for your business.
Vendor’s 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:
Define a “fixed location”.
Ohio Revised Code doesn’t specifically define a fixed location, but ORC 5739.17(D) states: “[a location is] not temporary if the same person conducted business at the place continuously for more than six months or occupied the premises as the person’s permanent residence for more than six months, or if the person intends it to be a fixed place of business.”
If a taxpayer 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?
Per House Bill 508, the vendor would only require a County Vendor’s license. The different county rates should still be charged and reported separately on the County Vendor’s license.
If a taxpayer currently files under a Transient Vendor’s License and then chooses to open a fixed location, how should the taxpayer proceed?
The taxpayer will close the Transient Vendor’s license and apply for a County Vendor’s license. The different county rates should still be charged and reported separately on the County Vendor’s license.
What license is required for Internet sales?
Providing the taxpayer maintains one centralized location from which sales are made, a County Vendor’s license should be obtained. The different county rates should still be charged and reported separately on the County 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. You can also use the Vendor’s Application link below to fill out the application and either bring or mail it to our office with a check for $25.00, which is a one-time fee as long as your business stays within the county. If you should move your business to another county, contact the County Auditor in the new county to purchase another Vendor’s License. If you move your business to another address within Montgomery County, the Ohio Department of Taxation can be notified at the following link: http://www.tax.ohio.gov/Business/BusinessAddressUpdate.aspx. The Auditor's Office can be reached regarding County Vendor’s Licenses at (937) 225-4314.
Please be advised: Any vendor's license paperwork brought in after 4 pm will be processed the next business day. We will either mail the license to your business address or you can pick up the license the following business day.
Transient Vendor’s Licenses are also $25.00 and 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, go to:
Walk-in assistance is available at:
Taxpayer Services Division
4485 Northland Ridge Blvd.
Columbus, OH 43229