State sales tax license ohio

Example: January 1 through June 30 return is due on July 23rd and July 1 through December 31 return is due on January 23rd. The Ohio sales and use tax applies to the retail sale, lease, and rental of tangible personal property as well as the sale of selected services in Ohio. In transactions where sales tax was due but not collected by the vendor or seller, a use tax of equal amount is due from the customer.

The state sales and use tax rate is 5. Counties and regional transit authorities may levy additional sales and use taxes. For more information about the sales and use tax, look at the options below. Ohio Department of Taxation. This is just a separator between the navigation and the help and search icons. Web Content Viewer.

File Online. Pay Online. Get a Form. Ohio Business Taxes. OBG Login. The amount of the bad debt and tax previously paid should be deducted from the vendor's sales tax return for the filing period during which the bad debt is written off. If a customer returns merchandise and the vendor refunds the entire purchase price, including sales tax before the return is filed, the vendor should not report the sale on their tax return. If the tax has already been reported and paid, the vendor may file a refund claim or adjust the current tax return.

Note : In no case should you make an adjustment to your return that causes your taxable sales and tax liability to fall below zero. If an adjustment for a period exceeds your taxable sales and tax liability for a reporting period, you must apply for a refund on form ST-AR , which is available on our Web site at Tax Forms. Sales tax must be charged on all retail sales unless the purchaser provides a properly completed exemption certificate stating the statutory reason for claiming exemption.

The vendor must retain the certificate as proof of nontaxable sales. Exemption certificates are prescribed by the Tax Commissioner and can be obtained from a local printer or office supply store. Sample forms are available on our Web site by searching Tax Forms.

Exemption certificates are not needed when the item sold is never taxable, such as prescription drugs and food sold for off-premises consumption. Certificates are not needed when the purchaser is clearly identified on the invoice as an entity that is always exempt, such as the federal government, the State of Ohio, or any local government of this state.

For the specific taxes reviewed, please see R. After any discrepancies or delinquencies are resolved, the Department will recommend to the Division of Liquor Control to proceed with the transfer. Liquor permits must be renewed annually. Ohio law requires the Department of Taxation to review the tax accounts associated with all liquor permits eligible for renewal. Upon resolution of any delinquencies or discrepancies, the Department will recommend to the Division of Liquor Control that the permit be renewed.

Under Ohio law, you can be held liable for any outstanding sales tax liability of any business you acquire. This is known as successor liability.

Ohio law requires that, during the acquisition process, you establish an escrow account. The escrow account should hold a sufficient amount of the purchase price to cover any outstanding debt. You should request that the seller provide a tax release certificate from the Department of Taxation before the escrow funds are released.

There are several tax rules that cover particular tax issues. To obtain a copy of any rule, you may consult the Ohio Administrative Code at your local library, or visit this site for a link to Tax Rules. More information may be obtained through the One Stop Business Permit Center by calling in Ohio, or outside Ohio. Ohio Department of Taxation. This is just a separator between the navigation and the help and search icons. Web Content Viewer. Phone Numbers. Email Us. Online Notice Response Service.

Mailing Addresses. Find Us. Speaker Request. May 15, Agency. Yes, all vendors must obtain one or more of the following licenses depending on the nature of their business. Vendors of tangible personal property and certain services must have one regular vendor's license for each fixed sales location.

A change in your mailing address does not require a new license. For taxes imposed or increased on or after July 1, , vendors will no longer be reimbursed for the cost of reprograming computer cash registers when a county transit authority imposes or increases the sales tax rate. Tax must be charged on the total price billed to the customer. This includes delivery charges, charges for set-up, assembly, installation, preparation, engraving, and all other costs that make up the total amount charged.

You should immediately contact us at If you have quetions about the online permit application process, you can contact the Department of Taxation via the sales tax permit hotline or by checking the permit info website. No offline application form is available. Simplify Ohio sales tax compliance! We provide sales tax rate databases for businesses who manage their own sales taxes, and can also connect you with firms that can completely automate the sales tax calculation and filing process.

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