You need an Ohio vendor's license before making retail sales that are subject to Ohio sales tax. As of October 2026 a county vendor's license costs $50 for each fixed place of business, and a transient vendor's license, for selling at shows, fairs and flea markets in other counties, also costs $50.
The license is set by Ohio Revised Code section 5739.17 and administered with the Ohio Department of Taxation. This page uses that statute, the department's notice on the fee change, its sales and use tax page and its guide to closing a vendor's license, all read in October 2026.
Ohio vendor's license at a glance
| Item | Ohio (as of October 2026) |
|---|---|
| County vendor's license fee | $50 per fixed place of business |
| Transient vendor's license fee | $50 |
| Fee before April 9, 2025 | $25 |
| Refund of the application fee | Not available |
| State sales tax rate | 5.75% |
| Maximum combined rate | 8.75% |
Why the fee doubled
The department says that from April 9, 2025, under HB 366, the fee for new county and transient vendor's licenses rose from $25 to $50. The extra $25 goes to the Organized Crime Commission Fund to fight organised retail theft. The department also says it can't refund vendor's license application fees, so check you need the license before you apply.
County license or transient license?
- County vendor's license: for each fixed place of business in a county where you make retail sales. You apply to the county auditor of each county, or through the Tax Commissioner's registration system, and pay $50 per location.
- Transient vendor's license: for vendors with no fixed place of business in a county who sell there anyway, such as people who carry stock to temporary locations. The statute also counts vending machines on land owned by others and leases of titled vehicles and boats. It lets you sell in any county where you have no fixed place.
Here's the detail many market sellers miss: a holder of a regular vendor's license can also sell as a transient vendor at a temporary show, fair, flea market or similar event. So a shop owner with a county license doesn't need a separate transient license just to take a stall at a weekend fair.
How to apply
- Decide whether you need a county license, a transient license or both.
- List every fixed place of business where you'll make retail sales, by county.
- Apply to the county auditor, or online through the department's registration system using OH|TAX eServices.
- Pay $50 for each fixed place of business.
- Display the license, or a copy, prominently and in plain view at every place of business, as the statute requires.
If you also buy stock to resell, the resale certificate guide explains how resale exemptions work.
When you need a new license
- Your identity changes, such as a change of owner or entity: apply for a new license.
- You move a fixed place of business within the same county: get a new license or ask the commissioner to transfer the existing one once the new site is verified.
- Two or more people who aren't partners share one place of business: they can operate under one license.
- A partner dies: the surviving partner may keep using the partnership's license for 60 days.
Ohio sales tax rates you'll collect
Ohio's state rate is 5.75%. Counties and regional transit authorities can add tax in steps of 0.05% up to 3%, and the combined state, local and transit rate can't go above 8.75%. Counties can only change rates at the start of a calendar quarter. As an example, Warren County's rate rose from 6.75% to 7.25% on October 1, 2026. The department's tax rate Finder looks up the rate for any Ohio address, ZIP code or GPS location.
Use tax for buyers
The department reminds businesses and the public that Ohio use tax applies when sales tax was due but wasn't collected by the seller. If you buy an item online or in another state and no sales tax was charged, you may owe use tax when you bring it into Ohio. Vendors with a license report sales tax they collect; buyers report use tax on untaxed purchases.
Event organisers have a duty too
If you run a fair, flea market, show or convention with transient vendors, section 5739.17(F) says you must keep a full record of every vendor: name, permanent address, vendor's license number and type of goods sold. You keep those records for four years and they're open to inspection by the Tax Commissioner.
Closing a vendor's license
The department's guide explains the steps in eServices. Open View licenses, choose Manage on the license, then close one branch if you have several, or close the whole account if it's your only location. You enter the closing date, which can't be before the license start date. An account cancellation confirmation letter follows, and a copy is mailed to you.
Running payroll too? The Ohio minimum wage guide covers the pay floor.
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My verdict
If you sell taxable goods in Ohio, get a vendor's license for each fixed location before your first sale, at $50 each as of October 2026 with no refunds. Event sellers without a shop need the transient license. Shop owners with a county license can already trade at fairs. Check the county rate with the Finder before you price anything.
Frequently asked questions
How much is a vendor's license in Ohio?
As of October 2026 it's $50 for each fixed place of business, up from $25 before April 9, 2025. A transient vendor's license is also $50.
Who needs an Ohio vendor's license?
Anyone making retail sales subject to Ohio sales tax as a business needs a license.
What is a transient vendor's license in Ohio?
A license for vendors who sell in counties where they have no fixed place of business, such as at shows, fairs and flea markets.
Do I need to display my Ohio vendor's license?
Yes. The license or a copy must be displayed prominently, in plain view, at every place of business.
Can I get a refund on an Ohio vendor's license fee?
No. The Department of Taxation says it's unable to refund vendor's license application fees.
What is the sales tax rate in Ohio?
The state rate is 5.75%, and counties and transit authorities can add up to 3%, for a combined maximum of 8.75%.
