Rocky Plains Automotive · Covington, GA
The owner asked: “I am a mechanic and opened my shop.”
Repair labor and the parts you sell are treated differently, so Georgia expects a sales and use tax number (Certificate of Registration) for the parts, and a resale certificate (Form ST-5 Sales Tax Certificate of Exemption) lets you buy them tax-free for resale. Shop supplies you use up are still taxed. Add the state employer registration with your first hire, and check the city for local licensing and fluid disposal rules.
Short answer: Georgia State Tax Id Number: Georgia doesn't issue a document called a "wholesale license." The registration suppliers ask for is the sales and use tax number (Certificate of Registration), backed by a Form ST-5 Sales Tax Certificate of Exemption.
Georgia calls its seller's permit the sales and use tax number (Certificate of Registration). When you buy inventory to resell, the paperwork is a Form ST-5 Sales 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. Buyers using Form ST-5 generally need a Georgia sales tax number when registration applies to them. Georgia's ST-5 certificate covers resale and many other exemptions; the buyer marks the reason and lists its registration number.
Industry code: NAICS 811111 (General Automotive Repair)
Get your sales and use tax number (Certificate of Registration) filed · Start your LLC, DBA and EIN · Business licenses
Clint · Clint's Automotive · Uniontown, PA
Clint asked: “I am a mechanic that buys parts and puts them on customers' vehicles.”
Hi Clint, parts you install are the key tax question. In Pennsylvania, the Sales, Use and Hotel Occupancy Tax License matters, and you can give suppliers the Form REV-1220 Pennsylvania Exemption Certificate for parts you resell to customers, but not for tools. An LLC for Clint's Automotive helps separate personal assets. You will also need an EIN.
Short answer: LLC Uniontown PA 15401: for an auto repair shop in Uniontown, Pennsylvania, the core set is the Sales, Use and Hotel Occupancy Tax License, a federal tax ID number (EIN) and a local business license, plus a business structure and name registration.
The Pennsylvania version of the seller's permit is the 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.
Get your Sales, Use and Hotel Occupancy Tax License filed · Start your LLC, DBA and EIN · Business licenses
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All Businesses Need a Covington Business License & a Trade Business Name ( Newton 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 GA 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 GA Business Tax ID but also need a Business License.
Instead of filing a Trade Business Name, You Can Incorporate in GA or form a(n) GA 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. Automotive Repair Nearly all businesses need a(n) , Covington business tax registration.
2. Automotive Repair 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) Newton County DBA assumed business name certificate.
3. In GA 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 GAseller's permit, state id, wholesale, resale, reseller certificate).
4. Keep in mind that employers will need to obtain a federal EIN and a State EIN tax identificattion number as well. I.e., a GA Federal Tax ID Number and a(n) GA State Employer Tax Number.
5. Instead of filing a fictitious business name DBA Filing in Covington, Incorporate in GA or form a(n) LLC.