Who needs a vendor’s license (sales tax) and employer withholding in Ohio?
Issued by County auditor (regular vendor’s license); Ohio Department of Taxation through the Ohio Business Gateway, at step 2 of 6 in the opening sequence: register for tax.
Every kind of business in Ohio
The Ohio table lists this for every kind of business.
One regular vendor’s license per fixed location, from the auditor of the county the store is in, before the first sale. Register for employer withholding (form IT 1) through the Gateway once you have payroll; many cities also levy an income tax that employers withhold.
Checked Oct 21, 2026 against the agency’s page.
Step 2 of 6: Register for tax
1Set up the business
2Register for tax
3Approve the space
4Get the permits for your kind of business
5Alcohol permits
6Before the first hire
Issued by County auditor (regular vendor’s license); Ohio Department of Taxation through the Ohio Business Gateway.
Sources and dates
Department of Taxation vendor’s license and employer withholding pages; county auditor notices on the 2025 fee change. Checked against the agency’s page on the date shown; cities add their own fees.
Questions about opening here.
Yes. One regular vendor’s license per fixed location, from the auditor of the county the store is in, before the first sale.
Yes. One regular vendor’s license per fixed location, from the auditor of the county the store is in, before the first sale.
Yes. One regular vendor’s license per fixed location, from the auditor of the county the store is in, before the first sale.
Yes. One regular vendor’s license per fixed location, from the auditor of the county the store is in, before the first sale.
Yes. One regular vendor’s license per fixed location, from the auditor of the county the store is in, before the first sale.
Yes. One regular vendor’s license per fixed location, from the auditor of the county the store is in, before the first sale.
Yes. One regular vendor’s license per fixed location, from the auditor of the county the store is in, before the first sale.
Yes. One regular vendor’s license per fixed location, from the auditor of the county the store is in, before the first sale.
Yes. One regular vendor’s license per fixed location, from the auditor of the county the store is in, before the first sale.
Yes. One regular vendor’s license per fixed location, from the auditor of the county the store is in, before the first sale.
Yes. One regular vendor’s license per fixed location, from the auditor of the county the store is in, before the first sale.
Yes. One regular vendor’s license per fixed location, from the auditor of the county the store is in, before the first sale.
Yes. One regular vendor’s license per fixed location, from the auditor of the county the store is in, before the first sale.
Yes. One regular vendor’s license per fixed location, from the auditor of the county the store is in, before the first sale.
Yes. One regular vendor’s license per fixed location, from the auditor of the county the store is in, before the first sale.
Yes. One regular vendor’s license per fixed location, from the auditor of the county the store is in, before the first sale.
Yes. One regular vendor’s license per fixed location, from the auditor of the county the store is in, before the first sale.
Yes. One regular vendor’s license per fixed location, from the auditor of the county the store is in, before the first sale.
Yes. One regular vendor’s license per fixed location, from the auditor of the county the store is in, before the first sale.
Yes. One regular vendor’s license per fixed location, from the auditor of the county the store is in, before the first sale.
County auditor (regular vendor’s license); Ohio Department of Taxation through the Ohio Business Gateway.
Step 2 of 6, register for tax. The steps before it: set up the business.
Who needs a vendor’s license and employer withholding in Ohio?
