Every Ohio retailer (vendor) making taxable retail sales must obtain a vendor's license, collect sales tax, file tax returns with payments of tax collected and maintain complete records of transactions. Ohio Revised Code: Chapter 5739
Vendor's licenses are not transferable. Any change in ownership (sole proprietor to partnership, partnership to corporation, corporation to sole proprietor, partnership to sole proprietor) requires a new license.
Any questions regarding the filing of sales tax returns should be directed to the Department of Taxation at 1-800-282-1782.