Abbygail · Diane’S Daughters Apparel · Durham, NC
Abbygail asked: “I want to start an online clothing store with my sister. We want to buy clothing wholesale and then put it on a website to sell.”
Hi Abbygail, North Carolina does not issue a separate reseller license; the Certificate of Registration for sales and use tax does that job. Wholesalers will accept Form E-595E, the Streamlined Sales and Use Tax Certificate of Exemption, with your registration number. With a sister as a partner, an LLC spells out who owns what, and Diane's Daughters Apparel under its exact LLC name needs no DBA.
Short answer: LLC Durham Resellers License: in North Carolina, what most people call a wholesale license is the Certificate of Registration (sales and use tax). With it, and a Form E-595E Streamlined Sales and Use Tax Certificate of Exemption for your suppliers, an online clothing store can buy inventory for resale without paying sales tax up front.
In North Carolina, the seller's permit goes by the name Certificate of Registration (sales and use tax). To buy for resale without paying sales tax, you give the supplier a Form E-595E Streamlined Sales and Use Tax Certificate of Exemption. A wholesale merchant must register; wholesale-only businesses with no taxable sales or purchases can choose a wholesale-only option and skip filing returns. North Carolina lets registered wholesale-only merchants opt out of filing sales and use tax returns.
Industry code: NAICS 448140 (Family Clothing Stores), 458110 under the 2022 update
Get your Certificate of Registration (sales and use tax) filed · Start your LLC, DBA and EIN · Business licenses
Dominique · Empresz Stylez · Greenville, SC
Dominique wrote: “I sell clothing and accessories online to people in all states.”
Hi Dominique, in South Carolina the Retail License is what lets you collect sales tax, and it opens the door to the Form ST-8A Resale Certificate that wholesale suppliers will ask for. Selling to all states is a bigger question: once you pass another state's sales threshold, you may need to register there too. Empresz Stylez needs a DBA only if you trade under it without an LLC of that name.
Short answer: Start Clothing Business: an online clothing and accessories store in Greenville typically needs the Retail License, a federal tax ID number (EIN) and a local business license, with an LLC and a DBA if you use a trade name.
The South Carolina version of the seller's permit is the Retail License. When you buy inventory to resell, the paperwork is 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.
Get your Retail License filed · Start your LLC, DBA and EIN · Business licenses
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All Businesses Need a Durham Business License & a Trade Business Name ( Durham 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 NC 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 NC Business Tax ID but also need a Business License.
Instead of filing a Trade Business Name, You Can Incorporate in NC or form a(n) NC 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. Online Clothing Store Nearly all businesses need a(n) , Durham business tax registration.
2. Online Clothing 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) Durham County DBA assumed business name certificate.
3. In NC 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 NCseller'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 NC Federal Tax ID Number and a(n) NC State Employer Tax Number.
5. Instead of filing a fictitious business name DBA Filing in Durham, Incorporate in NC or form a(n) LLC.