New Wilmington, PA
The owner wrote: “I will buy trading cards on eBay and possibly from a wholesaler and resell on eBay.”
To answer your title: beyond the federal EIN and the state tax registration, small resellers often need only a local business license. Selling cards on eBay is taxable, so Pennsylvania expects the Sales, Use and Hotel Occupancy Tax License. Cards bought on eBay for resale don't come with exemption paperwork, so a real wholesaler would be the place the Form REV-1220 Pennsylvania Exemption Certificate is most useful.
Short answer: In New Wilmington, Pennsylvania, businesses are required to obtain licensing before they start operating. For a trading card reselling business, that means the Sales, Use and Hotel Occupancy Tax License, a federal tax ID number (EIN) and a local business license, plus a structure and name registration.
Pennsylvania calls its seller's permit the Sales, Use and Hotel Occupancy Tax License. Suppliers selling to you tax-free will ask for a Form REV-1220 Pennsylvania Exemption Certificate. Not a sales tax license. A business selling only to resellers applies for a wholesaler certificate instead; it cannot hold both. Pennsylvania issues a separate wholesaler certificate to businesses that sell only for resale; any retail selling requires the sales tax license instead.
Industry code: NAICS 451120 (Hobby, Toy, and Game Stores), 459120 under the 2022 update
Get your Sales, Use and Hotel Occupancy Tax License filed · Start your LLC, DBA and EIN · Business licenses
Rebecca · Rebecca Trading Cards · Birmingham, AL
Hi Rebecca, trading cards are taxable goods, so Alabama expects a sales tax license for Rebecca Trading Cards. Distributors will ask for it along with the resale certificate showing the buyer's Alabama sales tax account number. With six employees, you also need an EIN and state employer registration. Selling to other states online may add obligations past their thresholds.
Short answer: For a trading card shop in Birmingham, Alabama, the essentials are the sales tax license, a federal tax ID number (EIN) and a local business license, plus an LLC or other structure.
In Alabama, the seller's permit goes by the name sales tax license. To buy for resale without paying sales tax, you give the supplier an Alabama resale certificate. Wholesalers making no retail sales may get a state sales tax certificate of exemption (Form STE-1) instead of a sales tax license. Many Alabama cities and counties levy their own sales taxes, some administered locally, so local registration can be needed too.
Get your sales tax license filed · Start your LLC, DBA and EIN · Business licenses
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All Businesses Need a New Wilmington Business License & a Trade Business Name ( Lawrence 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 PA 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 PA Business Tax ID but also need a Business License.
Instead of filing a Trade Business Name, You Can Incorporate in PA or form a(n) PA 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. Trading Cards Nearly all businesses need a(n) , New Wilmington business tax registration.
2. Trading Cards 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) Lawrence County DBA assumed business name certificate.
3. In PA 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 PAseller'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 PA Federal Tax ID Number and a(n) PA State Employer Tax Number.
5. Instead of filing a fictitious business name DBA Filing in New Wilmington, Incorporate in PA or form a(n) LLC.