Overview
Ohio regulates vending machines through business registration, sales tax compliance, and local health permits for food vending operations. The state requires vendor's licenses for commercial activity tax and follows the 2017 FDA Model Food Code for food safety.
Ohio municipalities have varying local requirements. Major cities like Columbus, Cleveland, and Cincinnati have specific business licensing requirements for vending operations.
Business Registration
Business registration is required for vending operators in Ohio.
Registration Agency
Registration Types
- LLC Formation ($99 filing fee)
- Corporation Formation ($99 filing fee)
- Partnership Registration ($50 filing fee)
- Foreign Entity Registration ($99 filing fee)
- Trade Name Registration ($39 filing fee)
Business entities must maintain a registered agent and office in Ohio. Foreign entities must register before conducting business. Annual reports may be required for certain entity types.
Sales Tax
Tax Application
- General sales tax applies to vending: Yes
- Food tax variation: Same as general
- Local rates possible: Yes
- Resale certificate required: Yes
- Filing frequency: monthly for most businesses
Vending operators must collect 5.75% state sales tax plus local sales tax up to 2.25%. Vendor's license required for all retailers. Commercial activity tax may also apply based on gross receipts.
Registration
Forms: STEC 1 (Vendor's License Application), STEC 14 (Resale Certificate)
Vending Operator License
Vending operator license is not required in Ohio.
Machine Registration
Machine registration is not required in Ohio.
Health Permit & Food Code
Health permits are required for:
- Machines dispensing potentially hazardous foods (TCS)
- Micro markets
- Fresh food vending
Agency: Ohio Department of Health
Food Code: 2017 FDA Model Food Code
Inspections: At least annually
Micro Markets
Micro markets are recognized in state code.
Permit required: Yes
Specific Requirements
- Retail food establishment license required
- Person in charge training
- TCS foods require temperature control
- Adequate supervision or monitoring system
Product Restrictions
Restricted Products
- Alcohol: Prohibited in vending machines. Ohio requires licensed establishments for alcohol sales with trained staff and age verification systems.
- Tobacco: Prohibited in accessible vending machines except in adult-only establishments. Age 21+ requirement. Employee-assisted sales required. Tobacco retail license may be required.
- CBD/Hemp: Hemp products must comply with Ohio Department of Agriculture hemp regulations and Ohio Department of Commerce medical marijuana program rules. THC content must not exceed 0.3%.
- Age Verification: Strict age verification required for restricted products. ID required for anyone appearing under 30. Electronic age verification may be required.
Placement Rules
Schools
Federal Smart Snacks nutrition standards apply plus Ohio-specific requirements. Ohio Department of Education administers school nutrition programs with enhanced standards for competitive foods.
Public Buildings
Must comply with state procurement regulations. Vendor registration may be required for government contracts. Competitive bidding rules apply.
Private Property
Property owner permission required. Subject to local zoning regulations and ADA accessibility requirements for public accommodations.
ADA & Accessibility
Must comply with ADA requirements and Ohio Building Code accessibility provisions including accessible routes and operable controls.
Electrical & Fire Code
Must comply with Ohio Building Code and local fire codes. Commercial electrical requirements apply. Building permits required for installations.
Local Permits
Ohio has home rule, meaning local jurisdictions can impose additional requirements.
Typical Local Requirements
- City business license
- Local health permits for food vending
- Building permits for installations
- Zoning compliance and approvals
Example Localities
Columbus
Business license required for vending operations. Health permits through Franklin County Public Health. Building permits for installations. Special permits may be required for downtown areas.
Cleveland
Business license required. Health permits for food vending through Cuyahoga County Board of Health. Zoning approvals needed for placement.
Cincinnati
Business license required. Health permits for food vending through Cincinnati Health Department. Building permits for installations.
Penalties & Enforcement
Common Violations
- Operating without vendor's license
- Sales tax non-compliance
- Food safety violations
- Operating without health permits
- Commercial activity tax non-compliance
Penalties
- Sales tax penalties: 5% of tax due per month
- Food safety violations: permit suspension or revocation
- Business license violations: fines up to $1,000
- Commercial activity tax penalties: various rates
Key Contacts
Ohio Department of Taxation
Phone: (888) 405-4039
Ohio Department of Health
Phone: (614) 466-3543
Ohio Secretary of State
Phone: (877) 767-3453
Frequently Asked Questions
Do I need a vendor's license to operate vending machines in Ohio?
Yes, you need a vendor's license for sales tax purposes. This covers all retail sales including vending machines. You must also register your business entity with the Secretary of State.
What sales tax rate applies to vending machines in Ohio?
Ohio charges 5.75% state sales tax plus local taxes up to 2.25%. You need a vendor's license and must collect tax on all taxable sales. Commercial activity tax may also apply based on gross receipts.
Are health permits required for food vending machines in Ohio?
Yes, machines dispensing potentially hazardous foods and micro markets require retail food establishment licenses. Person in charge training is required, and permits cost around $225.
Can I sell tobacco products through vending machines in Ohio?
Tobacco vending machines are prohibited except in adult-only establishments. Age 21+ requirement applies, and employee-assisted sales are required. Tobacco retail licenses may be required.
Do local governments in Ohio require additional permits?
Yes, cities like Columbus, Cleveland, and Cincinnati require business licenses and health permits for food vending. Each municipality may have specific requirements for vending operations.
What are the penalties for non-compliance in Ohio?
Penalties include 5% per month on unpaid sales taxes, permit suspension for food safety violations, fines up to $1,000 for business license violations, and various commercial activity tax penalties.
Sources
- Ohio Department of Taxation - Sales and Use Tax
- Ohio Department of Health - Food Safety Program
- Ohio Secretary of State - Business Services
- Ohio Department of Education - Food and Nutrition
- Ohio Division of Liquor Control
- City of Columbus - Business Registration
- City of Cleveland - Business Licenses
- City of Cincinnati - Business Registration