Timothy · Super Co Outdoor Decor Yard Decor & Clothing · Central City, KY
Timothy told us: “Yard decor and vinyl shirts. Local customers in Muhlenberg County, Kentucky, from my home.”
Hi Timothy, yard decor and vinyl shirts are taxable goods, so Kentucky wants the Sales and Use Tax Permit. With it, you can use the Resale Certificate (Form 51A105) for blanks and decor you buy for resale, but not for vinyl cutting tools. Selling from home may call for a local home occupation permit.
Short answer: Decor Resale Central City KY: in Kentucky, what most people call a wholesale license is the Sales and Use Tax Permit. With it, and a Resale Certificate (Form 51A105) for your suppliers, a yard decor and vinyl shirt business can buy inventory for resale without paying sales tax up front.
The Kentucky version of the seller's permit is the Sales and Use Tax Permit. When you buy inventory to resell, the paperwork is a Resale Certificate (Form 51A105). Suppliers generally accept a resale certificate only from a buyer registered for sales tax, so even a business that mostly buys and sells wholesale usually registers. Kentucky is a Streamlined Sales Tax member state, so buyers may also use the uniform Streamlined certificate.
Industry code: NAICS 442299 (All Other Home Furnishings Stores)
Get your Sales and Use Tax Permit filed · Start your LLC, DBA and EIN · Business licenses
Tom · Tom's Clothing · Rural Hall, NC
Hi Tom, an online clothing store in North Carolina starts with the Certificate of Registration (sales and use tax). Suppliers will accept the Form E-595E Streamlined Sales and Use Tax Certificate of Exemption for clothing you buy to resell, but not for shipping supplies. Once your sales to other states pass their thresholds, you may owe tax there too. Tom's Clothing needs a DBA if you stay a sole proprietor.
Short answer: For an online clothing store in Rural Hall, North Carolina, the essentials are the Certificate of Registration (sales and use tax), a federal tax ID number (EIN) and a local business license, plus an LLC or other structure.
The North Carolina version of the seller's permit is the Certificate of Registration (sales and use tax). Suppliers selling to you tax-free will ask for a Form E-595E Streamlined Sales and Use Tax Certificate of Exemption. A wholesale merchant must register; wholesale-only businesses with no taxable sales or purchases can choose a wholesale-only option and skip filing returns. North Carolina lets registered wholesale-only merchants opt out of filing sales and use tax returns.
Industry code: NAICS 448140 (Family Clothing Stores), 458110 under the 2022 update
Get your Certificate of Registration (sales and use tax) filed · Start your LLC, DBA and EIN · Business licenses
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All Businesses Need a Central City Business License & a Trade Business Name ( Muhlenberg County Trade Business Name required if using a trade name).
Retailers / Wholesalers, Need a Reseller Tax ID, & a Business License.
Employers Need a Federal Tax Id Number (EIN), a KY State Tax Id ( State EIN), & a Business License.
Corporations, & LLC Need a Federal Tax Id Number (EIN)& a Business License.
Partnerships Need a Federal Tax Id Number (EIN) & a Trade Business Name, but also need a Business License.
Sole Proprietors May Use a Federal Tax Id Number as a KY Business Tax ID but also need a Business License.
Instead of filing a Trade Business Name, You Can Incorporate in KY or form a(n) KY LLC & You Will Not Need To File A DBA
The licenses below are required for all businesses including internet as well as home and businesses like Etsy etc.
1. Clothing Nearly all businesses need a(n) , Central City business tax registration.
2. Clothing All Businesses that use a business name to trade that is other than the surname and first name of a sole proprietor or a fictitious business name other than the LLC or Corporation legal name need a(n) Muhlenberg County DBA assumed business name certificate.
3. In KY you may also need a tax id called a resale tax ID or seller's license if you are selling touchable items. ( A.K.A KYseller's permit, state id, wholesale, resale, reseller certificate).
4. You will need a federal and a state EIN if you will hire employees. I.e., a KY Federal Tax ID Number and a(n) KY State Employer Tax Number.
5. Instead of filing a fictitious business name DBA Filing in Central City, Incorporate in KY or form a(n) LLC.