What Is an Ohio Seller’s Permit?
An Ohio seller’s permit is the registration that allows a business to legally collect sales tax on taxable transactions—such as the sale of tangible personal property and certain taxable services—and remit that tax to the state. In Ohio law and official forms, this registration is officially known as a vendor’s license, and it connects your business to the state’s sales and use tax system administered by the Ohio Department of Taxation.
Businesses often encounter multiple names for this registration. You may hear it called a reseller permit, wholesale license, sales tax permit, or resale license. These are informal or industry-driven terms, but they all refer to the same requirement: registering before making taxable sales so tax can be collected correctly.
Ohio uses different vendor registration paths depending on how and where sales occur:
- Fixed-location vendors operating from a permanent place of business in Ohio generally register for a standard vendor’s license using the ST-1 application form. Depending on the filing method, the application may be processed through the county auditor or through the state’s system.
- Transient vendors selling at temporary locations, trade shows, or events in Ohio typically register through the state using a transient vendor’s license application designed for sellers without a fixed Ohio business location.
- Out-of-state sellers that meet Ohio’s economic nexus thresholds register directly with the state rather than through a county, using the registration path designated for remote sellers and, where applicable, marketplace facilitators.
Figuring out which path applies to your business is essential, since applying under the wrong category can delay approval or require refiling.
