As an Ohio business owner, you must obtain a wholesale license if you purchase goods and resell them in your establishment. The license is called a vendor's license and is good for one year. There are four classifications of vendor's licenses, depending on the business. Each county auditor issues the ST-1 retail vendor's license. The Ohio Department of Taxation issues the service (ST-1S), delivery (ST-1D) and transient (ST-1T) licenses. The latter department also issues wholesale licenses for selling cigarettes.
Contact the proper office for your wholesale license. For your brick and mortar store, craft business in your home and many other retail businesses, the county auditor's office has the proper forms. All other wholesale license applications are available from the Ohio Department of Taxation website.
Fill out the application form and present your driver's license to the clerk. For service, wholesale, transient or delivery licenses, download the PDF file from the Ohio Department of Taxation website.
Pay the processing fee for the wholesale license. The clerk issues the license at the time of application. For the other three types of licenses, send the original application form and the fee to the address at the top of the form.
Display the license at your place of business, if you own a store. For a home business, keep the wholesale license in a safe place.
Pay taxes based on your business, quarterly, if required. Pay any applicable sales taxes when you file your business taxes. The state of Ohio can revoke the wholesale license for failing to file taxes or misusing the license.
You can transfer your license if you move to another location in the county. For an out-of-county move, you must reapply for another vendor's license. Remember to renew your license annually and pay the renewal fee.
The Ohio Department of Taxation reserves the right to cancel any vendor's license they feel is not being used for business.