Ohio Department of Taxation


Ohio Department of Taxation definitions for tax purposes:

Transient Vendor - Retailer who transports stock 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.

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.

Link to Ohio Department of Taxation Sales & Use Tax >>

Link to Ohio Department of Taxation License Filing Requirements >>

Link to Ohio Department of Taxation ST1T Application for Transient Vendor's License >>

If You Have Questions

Please contact the Ohio Department of Taxation directly at 888-405-4039.