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License & Filing Requirements |
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Taxpayer |
Cost of License |
Description |
Type of Application |
Vendor |
$25 |
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. |
ST-1 |
Service Vendor |
$25 |
Person or business that provides automatic data processing, computer services and electronic information services; telecommunications service; lawn care and landscaping services; private investigation, security services, building maintenance and janitorial services, employment placing services, employment services, exterminating services, satellite broadcasting services and snow removal services. The license is issued by the Department of Taxation and valid throughout the state. |
ST1-S |
Transient Vendor |
$25 |
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. |
ST1-T |
Delivery Vendor |
$25 |
Retailer who maintains no store, showroom, or similar place of business where merchandise is offered for sale, or who has no location where merchandise displayed in catalogs may be selected or picked up by customers. The license is issued by the Department of Taxation and valid throughout the state. |
ST1-D |
Seller |
No fee |
Retailer located outside of Ohio who makes retail sales of property or services for storage, use, or consumption in Ohio. The license is issued by the Department of Taxation. |
UT 1000 |
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Direct Pay Permit Holder
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No fee |
Manufacturers or other consumers who purchase tangible personal property for which the taxable status cannot be determined at the time of purchase. These consumers are authorized to make sales and use tax payments directly to the state. The license is issued by the Department of Taxation. |
ST 900 |
Consumers Use Tax Account |
No fee |
Purchasers who have not paid the tax to a Vendor or Seller (in most cases for out-of-state transactions) make payments directly to the state. The license is issued by the Department of Taxation. |
UT 1008 |
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How Often Will I Pay?
Type of Return |
Taxpayer |
Payment Date |
Monthly |
Vendors, Sellers, Service Vendors, Transient Vendors, Delivery Vendors, Direct Pay Permit Holders, Consumer Use Tax Accounts |
By the 23rd day of the month for the tax collected during the preceding month. Taxpayers whose annual liability exceeded $75,000 will be required to make accelerated and final payments by electronic funds transfer. |
Quarterly |
Direct Pay Permit Holders, Consumer Use Tax Accounts |
By the 23rd day of January, April, July, and October for their tax liability during the preceding three months. This method of payment may be authorized for accounts with less than $15,000 in quarterly tax liability. |
Semi-annual |
Vendors, Sellers, Service Vendors, Transient Vendors, and Delivery Vendors |
By the 23rd day of the month following the close of each semi-annual period (pre-determined by filing schedule) for the tax collected during the preceding six-month period. This method of payment may be authorized for vendors and sellers whose tax liability is less than $1,200 per six-month period. |
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