Tattletale Toys · Irvine, KY
The owner wrote: “I am an artist and toy designer. I make toys and dress-up accessories. I plan to sell on Etsy and at craft shows and boutiques. All of my supplies are bought from craft stores. I will work from home, ship to the continental United States, with no employees.”
Yes. A Sales and Use Tax Permit covers Etsy, craft shows and boutiques, and with Resale Certificate (Form 51A105) you can buy supplies tax-free if you buy from suppliers that sell to resellers; craft stores often do not. Get an EIN too. Toys for children are subject to safety rules, so check product requirements. Shipping to other states can create tax duties once you pass their thresholds.
Short answer: For a toy and accessory maker in Irvine, Kentucky, the essentials are the Sales and Use Tax Permit, a federal tax ID number (EIN) and a local business license, plus an LLC or other structure.
The Kentucky version of the seller's permit is the Sales and Use Tax Permit. To buy for resale without paying sales tax, you give the supplier 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 339930 (Doll, Toy, and Game Manufacturing)
Get your Sales and Use Tax Permit filed · Start your LLC, DBA and EIN · Business licenses
Super Cool Toys · Sheridan, WY
A toy store in Wyoming needs the Sales/Use Tax License to sell taxable goods. Suppliers will accept the Streamlined Sales and Use Tax Certificate of Exemption on toys you buy to resell, so ask each one how they handle it. With two employees, you need an EIN and state employer registration, which for Wyoming is for unemployment insurance since there is no state income tax on wages.
Short answer: Wyoming Revenue Identification Number: for a toy store in Sheridan, Wyoming, the core set is the Sales/Use Tax License, a federal tax ID number (EIN) and a local business license, plus a business structure and name registration.
The Wyoming version of the seller's permit is the Sales/Use Tax License. To buy for resale without paying sales tax, you give the supplier a Streamlined Sales and Use Tax Certificate of Exemption. 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. Wyoming is a Streamlined Sales Tax member state, so buyers use the uniform Streamlined certificate for resale.
Industry code: NAICS 451120 (Hobby, Toy, and Game Stores), 459120 under the 2022 update
Get your Sales/Use Tax License filed · Start your LLC, DBA and EIN · Business licenses
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All Businesses Need a Irvine Business License & a Trade Business Name ( Estill 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. Toy store Nearly all businesses need a(n) , Irvine business tax registration.
2. Toy store 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) Estill 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 Irvine, Incorporate in KY or form a(n) LLC.