Ohio Sales Tax Registration

In Ohio it is called the Vendor's License. The Ohio Department of Taxation issues it.

Who has to register in Ohio, how to apply, what it costs, how long it takes, and what you file once you have it.

Ohio sales tax registration at a glance

What it is called: Vendor's License; Full name: Vendor's License (county or transient); Seller's Use Tax License for out-of-state sellers. Number issued: Vendor's license number (Begins with the 2-digit county code (for example 25 for Franklin County); the related Ohio sales account number is 8 digits starting with 01-88).
Who issues it: Ohio Department of Taxation; Apply online through OH|TAX eServices. Paper form: Form UT 1000.
State fee: $50; $50 for each fixed place of business (county vendor's license), raised from $25 for new applications on April 9, 2025.
Processing time: Immediately through OH|TAX eServices; Prospective retailers may obtain a vendor's license immediately through OH|TAX eServices after setting up an eServices account. Out-of-state sellers can also get a seller's use tax license right away there. Businesses may instead apply with their county auditor.
Remote seller threshold: $100,000 in sales or 200 transactions; Measurement period: current or previous calendar year. In effect since August 1, 2019.
Filing frequency: Monthly or semiannual for vendors and sellers; Vendors, transient vendors and out-of-state sellers file Form UST-1 monthly. Semiannual filing may be authorized if tax liability is less than $1,200 per six-month period. Over $75,000 annual liability must pay electronically.
State rate: 5.75%; Counties and regional transit authorities add up to 3% in 0.05% steps; combined rates cannot exceed 8.75%. Warren County rises from 6.75% to 7.25% on October 1, 2026.

How to register in Ohio

Where to apply: Apply online with the Ohio Department of Taxation. OH|TAX eServices
Application form: Form UT 1000, Seller's use tax application (paper; required only for businesses located outside the U.S.).
What you need: An OH|TAX eServices account, with FEIN or SSN and business contact details.
What the application covers: Sales tax and seller's use tax (out-of-state sellers).
How long it takes: Prospective retailers may obtain a vendor's license immediately through OH|TAX eServices after setting up an eServices account. Out-of-state sellers can also get a seller's use tax license right away there. Businesses may instead apply with their county auditor.
What it costs: $50 for each fixed place of business (county vendor's license), raised from $25 for new applications on April 9, 2025.
Renewal: The license stays active until it is closed with the Department; returns are due for every period until then.

After you register

How often you file: Monthly or semiannual for vendors and sellers (quarterly only for direct pay permit and consumer use tax accounts). Vendors, transient vendors and out-of-state sellers file Form UST-1 monthly. Semiannual filing may be authorized if tax liability is less than $1,200 per six-month period. Over $75,000 annual liability must pay electronically.
Due date: 23rd of the month after the period.
Periods with no sales: You still file a return for every period, even with no sales.
Rates and sourcing: The state rate is 5.75%. Counties and regional transit authorities add up to 3% in 0.05% steps; combined rates cannot exceed 8.75%. Warren County rises from 6.75% to 7.25% on October 1, 2026. Sourcing: origin-based for most sales by Ohio vendors to Ohio customers; destination-based for remote sellers and marketplace-facilitated sales.
Late returns: An additional charge of up to $50 or 10% of the tax due for the period, whichever is greater, for each late or unpaid return, plus interest. Late filers also lose the 0.75% timely-filing discount.

Ohio rules in plain English

In Ohio the sales tax registration is called a vendor's license. The Ohio Department of Taxation runs it. If you sell from a fixed location in Ohio, you need a county vendor's license for each location. If you sell at shows or flea markets, you need a transient vendor's license. Out-of-state sellers get a seller's use tax license instead. You can apply in OH|TAX eServices and get the license right away, or apply through your county auditor. The fee is $50 per fixed location, up from $25 in April 2025. Remote sellers must register once they pass $100,000 in Ohio sales or 200 transactions in the current or prior calendar year. After you register, you file Form UST-1 monthly, due on the 23rd. Small sellers with less than $1,200 of tax per six months may be allowed to file semiannually. File every period until you close the license, even with no sales. A late return can cost $50 or 10% of the tax, whichever is greater. Filing on time earns a 0.75% discount, now capped at $750 a month. The one mistake to avoid: opening a second store under your first license. Each fixed location needs its own.

Sources: Ohio Department of Taxation · OH|TAX eServices

More Ohio facts

The vendor's license fee for new applications rose from $25 to $50 per fixed place of business on April 9, 2025. Source
From returns due January 1, 2026, the 0.75% discount for filing and paying on time is capped at $750 per vendor's license for each month covered by the return (motor vehicle sales excepted). Source
Ohio keeps origin sourcing for most in-state sales by Ohio vendors, but marketplace facilitators must source facilitated sales to where the customer receives the item. Source
Each fixed location needs its own county vendor's license; a transient vendor's license covers sales at shows and flea markets statewide and must be displayed. Source
Sellers who only sell through a marketplace that collects Ohio tax for them do not need a seller's use tax license. Source

We register you in Ohio

Answer a few questions about your business. We prepare your Ohio Vendor's License application, file it with the Department of Taxation, and send you the number. $199 per state. Any state fee is separate.

Start my Ohio registration

Ohio sales tax registration FAQ

Do I need to register for Ohio sales tax?

Any person or business with a physical presence in Ohio making taxable sales or providing taxable services must first obtain a vendor's license, one for each fixed location; sellers at shows and flea markets need a statewide transient vendor's license. Sellers with no physical presence must register after $100,000 in sales or 200 transactions in Ohio (measurement period: current or previous calendar year).

How long does it take to get an Ohio Vendor's License?

Prospective retailers may obtain a vendor's license immediately through OH|TAX eServices after setting up an eServices account. Out-of-state sellers can also get a seller's use tax license right away there. Businesses may instead apply with their county auditor. Source: Ohio Department of Taxation, Sales and Use Tax page (Registration).

What does an Ohio Vendor's License cost?

$50 for each fixed place of business (county vendor's license), raised from $25 for new applications on April 9, 2025. Source: R.C. 5739.17(A) and (C); Ohio Department of Taxation, Sales and Use Tax page (Vendor's License Fee Increase). Our fee to prepare and file the application is $199.

When do I file Ohio sales tax returns?

Filing frequency: monthly or semiannual for vendors and sellers (quarterly only for direct pay permit and consumer use tax accounts). Vendors, transient vendors and out-of-state sellers file Form UST-1 monthly. Semiannual filing may be authorized if tax liability is less than $1,200 per six-month period. Over $75,000 annual liability must pay electronically. Due date: 23rd of the month after the period. File a return every period, even with no sales. Source: Ohio Department of Taxation, Sales and Use Tax page (Filing).

Do I need to register in Ohio as a remote seller?

Sellers with no physical presence must register after $100,000 in sales or 200 transactions in Ohio (measurement period: current or previous calendar year). Marketplace facilitators meeting the $100,000 or 200-transaction test (counting their own and facilitated sales) must hold a seller's use tax license and collect on all facilitated Ohio sales, starting the first day of the first month at least 30 days after meeting it; the earliest start was September 1, 2019. Source: Am. Sub. H.B. 166 (2019); Ohio Department of Taxation, Sales and Use Tax page (Remote Sellers).

What happens if I sell in Ohio without an Ohio Vendor's License?

Selling at retail without a vendor's license is punishable by a fine of $25 to $100 (a fourth-degree felony for a repeat offense). Selling as a transient vendor without a license: $100 to $500 or up to 10 days in jail for a first offense. Source: R.C. 5739.31(A); R.C. 5739.99(C).

Nearby states

This page summarizes Ohio sales tax registration rules for general information and is not tax advice. Confirm current requirements with the Ohio Department of Taxation or your tax adviser. State rules last checked October 2, 2026.