A person or entity making retail or taxable sales needs to apply to the county in which the business is taking place. A Regular Vendor's License is for a fixed location. Vendors must have one regular license for each location. 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. 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 and forms for filing to the applicant. All sales tax is paid directly to the Ohio Department of Taxation.