State of Ohio Requirements
for
Sales Tax Transient Vendor's License (TVL)

The State of Ohio requires anyone engaging in sales as a business to obtain a Transient Vendor's License. Casual sales are exempted from the requirement.

The definition of casual sales, as published by the state is:

"the sales of an item of tangible personal property which was obtained by the person making the sales, through purchase or otherwise, for his own use in this state. A person is deemed engaging in business if he sells items acquired for other than his own use, which includes the acquisition or accumulation of items from neighbors, friends, relatives, and others for the purpose of eventual disposal by sale."

Go to www.state.oh.us/tax/ for more information about the requirements, and instructions on how to apply for a TVL. The cost of the TVL is $25, with no annual renewal fee.

The state tax auditors have been at HAMVENTION ® every year for the past several years, auditing for compliance.

We are required by state law to comply with any legitimate requests from the auditors for information about HAMVENTION ® exhibitors.

Thank you for your cooperation.

The Dayton HAMVENTION® Fleamarket Committee

Updated  12/17/06  SC