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.
More information is available on the Ohio Business Gateway.