Fiscal Officer
Ohio law requires any person or business engaging in retail sales of tangible personal property or taxable services to register for the sales tax by obtaining a vendor’s license. Ohio offers several different types of vendor’s licenses, depending on the kind of business.
Issued by the County Fiscal Officer to vendors with a fixed place of business in Ohio. Vendors must have one regular vendor’s license for each sales location.
The Form ST-1 is the Application for Vendor's License to Make Taxable Sales.
If you are from outside Cuyahoga County, please contact your local County Auditor. A list of County Auditors can be found at the County Auditors' Association of Ohio website.
These are obtained in-person or by mail through the County Fiscal Officer at:
Cuyahoga County Administrative Headquarters
2079 East Ninth Street
Cleveland, OH 44115
Room 1-200
216-443-7010
Issued by the Department of Taxation to vendors who transport stocks of goods to temporary places of business or exhibits in a county where they have no fixed place of business in order to make sales.
Issued by the Department of Taxation to vendors providing automatic data processing, computer services or electronic information services, taxable telecommunications service, landscaping and lawn care service, private investigation and security services, information service (I-900 telephone calls), exterminating service, building maintenance and janitorial service, employment service, and employment placement service.
All Vendor Licenses can be obtained immediately through the Ohio Business Gateway. Businesses must first establish an account with Gateway before using it to request a vendor's license.
Sales tax is a "trust" that is collected by all retailers when they make taxable retail sales.
Every Ohio retailer (vendor) making taxable retail sales must obtain a vendor’s license, collect sales tax, file tax returns with payment of tax collected, and maintain complete records of transactions.
You must have an active regular vendor’s license for each fixed place of business from which taxable retail sales are made.
A regular vendor’s license, which is issued by the County Fiscal Officer to cover a fixed place of business, may be transferred from one existing business location to another when you move an existing business to a new location within the same county. The vendor must submit a transfer application. Transfer applications can be obtained at the County Fiscal Office, 216-443-7010 or at the State of Ohio Department of Taxation, 1-800-282-1782. If approved, the Department of Taxation will update its file, issue a transfer license, and advise the County Fiscal Officer. There is no fee for transferring a regular vendor’s license from one location to another within the same county.
Any change in ownership (sole proprietor to partnership, partnership to corporation, corporation to sole proprietor, partnership to sole proprietor, etc.) requires a new license. A change in mailing address does not require a new license. If you are required to obtain a new vendor’s license due to a change in ownership or location, a final return must be filed within fifteen days of the last day of business under the original vendor’s license.
If a vendor stops making taxable retail sales, a final return must be filed and all taxes must be paid within 15 days of the final sale. Vendors must complete the space provided on the final return, indicating the last day of business.
If you have questions regarding the transfer of an existing license or the requirement to obtain a new vendor’s license, please call the Ohio Department of Taxation Registration at 1-888-405-4089.
