Columbia, SC
Soft music, warm towels and the scent of lavender oil drifting through a dimly lit treatment room.
Short answer: For a massage therapy practice in Columbia, South Carolina, the essentials are a federal tax ID number (EIN) and a local business license, plus an LLC or other structure.
The South Carolina version of the seller's permit is the Retail License. To buy for resale without paying sales tax, you give the supplier a Form ST-8A Resale Certificate. A retail license is required for retail sellers; a business making only wholesale sales may not need one. South Carolina also accepts the multistate uniform certificate in place of its ST-8A form if it contains the same information. Oils, lotions and linens used during treatments are normally taxable when bought, because they are consumed in the service, while products sold separately to clients can be bought for resale.
Tip: Keep a written intake form and consent record for every client, since good boundaries and good records both protect your practice.
Industry code: NAICS 812199 (Other Personal Care Services)
Get your Retail License filed · Start your LLC, DBA and EIN · Business licenses
Richmond, CA
Short answer: Obtain Wholesale Massage Oil: California doesn't issue a document called a "wholesale license." The registration suppliers ask for is the seller's permit, backed by a resale certificate (Form CDTFA-230).
California calls its seller's permit the seller's permit. Suppliers selling to you tax-free will ask for a resale certificate (Form CDTFA-230). California requires a seller's permit for sales of tangible goods, and the permit covers selling at wholesale or retail. A California resale certificate normally shows the buyer's seller's permit number; sellers accept it in good faith to skip tax. Oils, lotions and linens used during treatments are normally taxable when bought, because they are consumed in the service, while products sold separately to clients can be bought for resale.
Get your seller's permit filed · Start your LLC, DBA and EIN · Business licenses
BACK TO TOP
All Businesses Need a Columbia Business License & a Trade Business Name ( Lexington 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 SC 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 SC Business Tax ID but also need a Business License.
Instead of filing a Trade Business Name, You Can Incorporate in SC or form a(n) SC LLC & You Will Not Need To File A DBA
Requirements below include websites as well as home-based or eBay Businesses.
1. Massage Therapy 99% of new businesses are required to get a(n), Columbia business Id registration ( business tax registration or business permit).
2. Massage Therapy Starting businesses using a company name other than the legal owner's name need a (n) Lexington County DBA Doing Business As Trade Firm Name Registration.
3. In SC a business tax ID registration (occupationall business license ) and a DBA Doing Business As Fictious Business Name are ncessary for most businesses but if your business sells any taxable items, you will need a sales tax ID number. ( A.K.A SCseller's permit, state id, wholesale, resale, reseller certificate).
4. If you are thinking of hiring help, you will need a tax ID called a state EIN and an IRS tax ID number called an EIN Employer ID Number. I.e., a SC Federal Tax ID Number and a(n) SC State Employer Tax Number.
5. Instead of filing a fictitious business name DBA Filing in Columbia, Incorporate in SC or form a(n) LLC.