Food items consumed off premises are not taxable. Our free online guide for business owners covers Ohio sales tax registration, collecting, filing, due dates, nexus obligations, and more.In order to begin filing Ohio sales tax, you must register for a sales tax permit. This is easily done online at the Ohio Business Gateway. A vendor's license number is NOT a sales tax exemption number. To claim exemption, you must provide a properly completed exemption certificate to your supplier. Which Sales Are Subject to Sales Tax in Ohio? You can sell goods with GST purchased without GST. But it is not beneficial for you. The State of Ohio does not issue a sales tax exemption number.