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Please detach here – DO NOT USE PENCIL to complete this form.
Instructions for ST 3C
Please review the information as refl ected in our records license. If you need a new license, you can apply online at
that is shown on form ST 3C. If any information needs to be the Ohio Business Gateway (obg.ohio.gov). Holders of Ohio
updated, write the correct information in the corresponding Direct payment permits must follow special provisions as-
section of the form. sociated with the permit.
One section to review closely is the box that contains the If you have moved the business and have a regular county
NAICS code. NAICS stands for North American Industry vendor’s license (account numbers beginning 1 to 88), you
Classifi cation System. These codes are used to identify the may transfer the license location if the business is in the
type of business that is being conducted. The Department same county. Complete form ST3 TL found in this packet.
of Taxation uses this information to notify taxpayers when If the business moved into another county, please cancel
changes in the law address certain business types, and to the current license and apply for a new one from the county
compile statistics related to specifi c sales activity. Please look auditor or through the Ohio Business Gateway.
at the code and description of the code to verify it pertains
to your business activity. If a change is necessary, review Address changes to all other types of accounts may be made
the list of NAICS codes in this packet to select a code that using form ST 3C.
applies to your business. If you cannot fi nd a code to match If no changes need to be made, you do not need to complete
your business, just write a short description in Box B and we and send this form.
will select the best code that applies.
If changes are made, please submit the form to:
If the business is sold or discontinued, the vendor’s license
must be cancelled. Complete the line with the last day of Ohio Department of Taxation
business. Any changes in ownership (sole proprietor to Taxpayer Support Services Division
partnership, partnership to corporation, corporation to sole P.O. Box 182215
proprietor, partnership to sole proprietor, etc.) requires a new Columbus, OH 43218-2215
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