
Out-of-state sellers may register through the following: 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. Choose this option for a complete list of county auditors, as compiled by the County Auditors Association of Ohio Note: Businesses must first establish an account with Gateway before using it to request a vendor’s license.Ĭounty Auditors - Businesses may also apply for a vendor's license with their county auditor. Ohio Business Gateway - Prospective retailers may obtain a vendor’s license immediately through the Ohio Business Gateway. Registration is available through the following: Person or Business with Physical Presence in Ohio - Ohio law requires any person or business making retail sales of tangible personal property or taxable services to register for sales tax by obtaining a vendor’s license. Please click here to learn more about Ohio’s licensing and filing requirements.

Ohio offers several different types of licenses.
