(A) A vendor engaged in making retail sales subject to the Sales Tax at a fixed place of business must obtain a license therefor and, in case such vendor makes retail sales from vehicles operated by his agents, such sales in the county in which the fixed place of business is located may be made under the license issued for the fixed place of business.
A license for a fixed place of business will not permit the vendor, or employees of the vendor, to operate vehicles in any other county in the State without securing additional licenses. A vendor who makes retail sales from vehicles in more than one county must obtain a license for each county in which he makes such sales.
A license obtained by a vendor for a fixed place of business does not cover retail sales of property purchased from the vendor having the license and resold from vehicles where the operators of such vehicles are not the agents of the vendor having the license but are making the sales for their own profit and in connection with their own business.
A person who does not have a stock of merchandise from which orders are filled, selling on a commission basis for a vendor who has a fixed place of business is not required to procure a vendor's license as he is in fact the agent for the vendor with the license.
Persons selling on a straight commission basis, who sell from a stock of goods which they carry with them, are vendors and will be required to procure a vendor's license and collect the tax in the regular manner.
(B) Vendors having no fixed place of business and selling from vehicles must procure a vendor's license for each vehicle, which vehicle shall constitute his place of business. Such license shall cover all sales made from the one vehicle only in one county. If sales are made from the vehicle in more that one county, licenses shall be procured in each county in which sales are made. The application for each license must set forth a residence or permanent mailing address in the state to which all communications from the Department of Taxation may be sent. A change in this address must be reported promptly to the Department.
Vendors having no fixed place of business and not selling from a vehicle shall procure one license in each county in the state in which sales are made. The application for each license must set forth a residence or permanent mailing address in this state to which all communications from the Department of Taxation may be sent. A change in this address must be reported promptly to the Department.
(C) In those cases where an individual incorporates his business a new license will be required. Likewise, where a corporation is dissolved and is operated by a sole owner, a new license is required. In the case of a dissolution of a partnership by death, the surviving partner or partners may operate under the existing license for sixty days only, at the expiration of which time a new license must be procured for the operation of the business. Trustees in bankruptcy, legal representatives of deceased persons and receivers, when appointed by competent authority, may operate indefinitely under the existing license but must immediately notify the Department of Taxation of their appointment.
A vendor's license shall terminate and be null and void if the business is moved to a new location or if the business is sold, or if an individual or partnership incorporates his or their business, or if a partnership is dissolved, or if a corporation dissolves.
Corporations upon making application for a vendor's license must display their corporation charter number, as registered with the Secretary of State, immediately following their name on the application for license.
If the applicant for a vendor's license is a holder of Liquor Permit issued by the Ohio Department of Liquor Control such vendor's license must conform with Liquor Permit in name and address so as to establish the identity of the actual owner.
In the case of two or more persons constituting a single vendor who operates a single retail establishment under one license, the Department of Taxation must be promptly notified of the retirement of any such person from business in such establishment or the entrance of any person under an existing arrangement.
(D) Hotels, which includes all establishments having five or more rooms which are used or offered for use as sleeping accommodations for transient guests, must hold a vendor's license for the location in which the business is conducted.
(E) No license need be procured by public and parochial schools where the only sales consist of serving meals in cafeterias amd selling school supplies to students, not as a business and at no profit.
(former TX-11-01); Eff
Rule promulgated under: RC 5703.14