Dustin · Bellissima Catering · New Castle, PA
Dustin asked: “Catering for retail and wholesale to other restaurants.”
Hi Dustin, catering sales to the public are taxable, so Pennsylvania's Sales, Use and Hotel Occupancy Tax License is what you need. When you supply food to other restaurants, they give you their Form REV-1220 Pennsylvania Exemption Certificate and you keep it on file. Food businesses usually also need a local health license. New Castle's weddings will notice if you skip it.
Short answer: Food Service: a catering business in New Castle typically needs the Sales, Use and Hotel Occupancy Tax License, a federal tax ID number (EIN) and a local business license, with an LLC and a DBA if you use a trade name.
In Pennsylvania, the seller's permit goes by the name Sales, Use and Hotel Occupancy Tax License. To buy for resale without paying sales tax, you give the supplier 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 722320 (Caterers)
Get your Sales, Use and Hotel Occupancy Tax License filed · Start your LLC, DBA and EIN · Business licenses
The Deviled Egg Company · Omaha, NE
The owner shared: “I make deviled eggs. I sell to individuals and businesses but would like to start selling in bulk to restaurants for resale. I'm a caterer and I need to file a business name.”
Selling in bulk to restaurants for resale is a bigger step than catering parties. In Nebraska you'll want the Sales Tax Permit, and restaurants will give you their resale certificates so you can sell them eggs without charging tax. Food rules matter most: eggs need a licensed kitchen and often a catering or wholesale food permit. A business name needs registering only if it differs from your legal name.
Short answer: Sell To Restaurant For Resale: Nebraska doesn't issue a document called a "wholesale license." The registration suppliers ask for is the Sales Tax Permit, backed by a Form 13 Resale or Exempt Sale Certificate.
In Nebraska, the seller's permit goes by the name Sales Tax Permit. To buy for resale without paying sales tax, you give the supplier a Form 13 Resale or Exempt Sale Certificate. 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. Nebraska is a Streamlined Sales Tax member state; its Form 13 covers resale purchases.
Industry code: NAICS 311999 (All Other Miscellaneous Food Manufacturing)
Get your Sales Tax Permit filed · Start your LLC, DBA and EIN · Business licenses
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All Businesses Need a New Castle 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
List of required licenses below include online as well as home or Amazon businesses.
1. Caterer The majority of starting businesses need a(n) , New Castle business tax id registration (business license).
2. Caterer Businesses with an trade firm name other than the owner's legal name are required to get a(n) Lawrence County DBA ( doing business as ) fictitious business name.
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 Castle, Incorporate in PA or form a(n) LLC.