Ohio § 5739.31 Vendor or transient vendor's license - prohibitions upon license suspension

Ohio Statutes

§ 5739.31 — Vendor or transient vendor's license - prohibitions upon license suspension

Ohio § 5739.31

Title 57Taxation

Ch. 5739Sales Tax

This text of Ohio § 5739.31 (Vendor or transient vendor's license - prohibitions upon license suspension) 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. § 5739.31 (2026).

Text

(A)(1) No person shall engage in the business of selling at retail or sell at retail incidental to any other regularly conducted business without having a license therefor, as required by sections5739.01to5739.31of the Revised Code.

(2)No person shall engage in the business of selling at retail as a transient vendor, as defined in section5739.17of the Revised Code, without first having obtained a license as required by that section.

(B)No person shall continue to engage in the business of selling at retail or sell at retail incidental to any other regularly conducted business after the license issued to that person pursuant to section5739.17of the Revised Code has been suspended by the tax commissioner under division (B)(2) of section5739.30of the Revised Code, nor shall any person obt

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(A)(1) No person shall engage in the business of selling at retail or sell at retail incidental to any other regularly conducted business without having a license therefor, as required by sections5739.01to5739.31of the Revised Code.

(2) No person shall engage in the business of selling at retail as a transient vendor, as defined in section5739.17of the Revised Code, without first having obtained a license as required by that section.

(B) No person shall continue to engage in the business of selling at retail or sell at retail incidental to any other regularly conducted business after the license issued to that person pursuant to section5739.17of the Revised Code has been suspended by the tax commissioner under division (B)(2) of section5739.30of the Revised Code, nor shall any person obtain a new license from any county auditor or the tax commissioner while such suspension is in effect. If a corporation's license has been suspended, none of its officers, or employees having control or supervision of or charged with the responsibility of filing returns and making payments of tax due, shall obtain a license from any county auditor or the tax commissioner during the period of such suspension. The tax commissioner may cancel any licenses granted while the suspension is in effect.

Last updated August 13, 2025 at 2:02 PM