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This
year has seen some changes in the Vendor Licensing laws. This page
briefly outlines some of those changes, the various kinds of licenses,
and gives you a list of organizations to contact
for information if you are either a new or current vendor.
What is a taxable sale?
A
taxable sale includes any transaction in which title or
possession of tangible personal property or certain services is,
or will be, transferred or provided for a price. Unless specifically
exempted in Ohio's sales tax laws, all sales and many services are
subject to the tax. back to top | back
to faq's
How
frequently must each business file and pay sales tax?
According
to the Ohio Revised Code: "...on or before the twenty-third
day or each month (each person who has... a vendor's license
shall...) make and file a return for the preceding month, on forms
prescribed by the tax commissioner..."
"The
return shall be considered filed when received by the treasurer
of the state... The treasurer of the state shall stamp or otherwise
mark on all returns the date received... and shall also show
thereon... the amount of payment received with the return."
Returns
must be filed even if no sales are made and /or tax collected. If
a vendor does not file a return, the Department of Taxation may
revoke a license because of inactivity. back to top | back to faq's
Do
I get a discount for paying promptly?
Yes!
If the return is filed and paid on or before the due date, the vendor
is entitled to a discount of .0075 percent of the amount shown due
on the return. back to top | back
to faq's
What
happens if I don't pay on time?
For each return that is not paid in full with-in the time limit, $50.00, or 10% of the required tax, whichever is greater,
must be paid in addition to the unpaid tax for that reporting period. back to top | back to faq's
Where
can I find additional information about sales tax and laws, rules
and issues?
There
are five information sources:
(1)
The ORC (Chapters 5739,5741 and 5743)
is available at most public and county law libraries.
(2) Business Tax Guide for Ohio published by the Ohio Department
of Taxation.
(3) Ohio Sales & Use Tax Guide published by the Ohio Department
of Taxation.
(4) Ohio Department of Taxation's Regional Office or the Central
Office in Columbus, 1-888-405-4039.
(5) Call the One Stop Business Permit Center at 1-800-248-4040.
back
to top | back to faq's
Taxpayer |
Description |
Revised |
Type of
Application |
| ST 1 |
Application for Vendor's License to Make Taxable Sales
Please submit application to the county auditor where business is to be located. |
11/04 |
PDF
PDF Fill-in
Word Fill-in
|
| ST 1S |
Application for Service Vendor's License |
11/04 |
PDF
PDF Fill-in
Word Fill-in
|
| ST 1T |
Application for Transient Vendor's License |
11/04 |
PDF
PDF Fill-in
Word Fill-in
|
| ST 1D |
Application for Delivery Vendor's License |
12/04 |
PDF
PDF Fill-in
Word Fill-in
|
| UT 1000 |
Application for Certificate of Registration
For your convenience the Ohio Department of Taxation will register your business by telephone. Call 1-888-405-4089 and press #1 after the message. |
11/04 |
PDF
Word Fill-in
|
| UT 1008 |
Application for Consumers Use Tax Registration
For your convenience the Ohio Department of Taxation will register your business by telephone. Call 1-888-405-4089 and press #1 after the message. |
4/05 |
PDF
Word Fill-in
|
How Often Will
I Pay?
Type of
Return |
Taxpayer |
Payment
Date |
Monthly |
Vendors, Sellers,
Service Vendors, Transient Vendors, Delivery Vendors, Direct
Pay Permit Holders, Consumer Use Tax Accounts |
By the
23rd day of the month for the tax collected during the preceding
month. Taxpayers whose annual liability exceeded $75,000 will
be required to pay by electronic funds transfer. |
Quarterly |
Direct Pay Permit
Holders, Consumer Use Tax Accounts |
By the 23rd day of
January, April, July, and October for their tax liability during
the preceding three months. This method of payment may be authorized
for accounts with less than $15,000 in quarterly tax liability. |
Semi-annual |
Vendors, Sellers,
Service Vendors, Transient Vendors, and Delivery Vendors |
By the 23rd day of
the month following the close of each semi-annual period (pre-determined
by filing schedule) for the tax collected during the preceding
six-month period. This method of payment may be authorized for
vendors and sellers whose tax liability is less than $1,200
per six-month period. |
Some
other businesses requiring permits or licenses include:
* Motor vehicle sales: Contact the Bureau of Motor Vehicles
* Food: Contact the Department of Health
* Liquor: Contact the Department of Liquor Control
* Watercraft/outboard motor sales: Contact the Department of
Natural Resources
Check with your County Auditor, or the Ohio Department of Taxation,
for a complete list.
back
to top | back to faq's |
Consult
the Ohio Department of Taxation for the
most current laws.
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May,
4th Monday - Cigarette License Renewal.