Ohio offers several different types of licenses. Please click here to learn more about Ohio’s licensing and filing requirements.
Person or Business with Physical Presence in Ohio - Ohio law requires any person or business making retail sales of tangible personal property or taxable services to register for sales tax by obtaining a vendor’s license. Registration is available through the following:
Ohio Business Gateway — Prospective retailers may obtain a vendor’s license immediately through the Ohio Business Gateway. Note: Businesses must first establish an account with Gateway before using it to request a vendor’s license.
County Auditors — Businesses may also apply for a vendor's license with their county auditor. Choose this option for a complete list of county auditors, as compiled by the County Auditors Association of Ohio
Out-of-State Seller - Ohio law requires any out-of-state person or business making retail sales of tangible personal property or taxable services into Ohio to register for a seller’s use tax account once substantial nexus is met. Out-of-state sellers may register through the following:
Ohio Business Gateway — Out-of-state sellers may obtain a seller’s use tax license immediately through the Ohio Business Gateway. Note: Businesses must first establish an account with Gateway before using it to request a seller’s use tax license.
Streamlined Sales Tax Registration System — Out-of-state sellers may register for multiple states, including Ohio, by submitting a single application through the Streamlined Sales Tax Registration System.
When completing a registration form, business owners will need to know where their company falls within the North American Industry Classification System (NAICS). Click here for a partial list of NAICS codes. For more information on NAICS, visit the U.S. Census Bureau.
Attention Marketplace Sellers - Businesses are not required to collect and remit tax on taxable sales made through a marketplace, so long as the marketplace facilitator is collecting and remitting tax on your behalf. For additional information on marketplace facilitators, please click here.
