Ohio § 5739.18 System for issuing vendor's licenses

Ohio Statutes

§ 5739.18 — System for issuing vendor's licenses

Ohio § 5739.18

Title 57Taxation

Ch. 5739Sales Tax

This text of Ohio § 5739.18 (System for issuing vendor's licenses) is published on Counsel Stack Legal Research, covering Ohio primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ohio Rev. Code Ann. § 5739.18 (2026).

Text

The tax commissioner shall provide and maintain a system that will allow county auditors to issue vendor's licenses. County auditors shall use that system to issue vendor's licenses. The commissioner shall publish lists of the following information on the department of taxation's web site:

(A)The name, account number, and business address of each holder of a vendor's license issued under section5739.17of the Revised Code, and information regarding the active or inactive status of the license;

(B)The name, account number, and business address of each holder of a direct payment permit issued under section5739.031of the Revised Code and information regarding the active or inactive status of the permit;

(C)The name, account number, and business address of each seller that has registered

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The tax commissioner shall provide and maintain a system that will allow county auditors to issue vendor's licenses. County auditors shall use that system to issue vendor's licenses.

The commissioner shall publish lists of the following information on the department of taxation's web site:

(A) The name, account number, and business address of each holder of a vendor's license issued under section5739.17of the Revised Code, and information regarding the active or inactive status of the license;

(B) The name, account number, and business address of each holder of a direct payment permit issued under section5739.031of the Revised Code and information regarding the active or inactive status of the permit;

(C) The name, account number, and business address of each seller that has registered with the commissioner under section5741.17of the Revised Code and information regarding the active or inactive status of the registration.