Melina · Melina Crafts · Granite Falls, NC
Hi Melina, online crafts are taxable goods, so register for the Certificate of Registration (sales and use tax) in North Carolina. Suppliers will accept the Form E-595E Streamlined Sales and Use Tax Certificate of Exemption on materials and goods you resell. With two employees, you also need an EIN and state employer registration. Melina Crafts needs a DBA if you operate as a sole proprietor.
Short answer: License Granite Falls: a crafts business in Granite Falls typically needs the Certificate of Registration (sales and use tax), a federal tax ID number (EIN) and a local business license, with an LLC and a DBA if you use a trade name.
North Carolina calls its seller's permit the 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 453998 (All Other Miscellaneous Store Retailers), 459999 under the 2022 update
Get your Certificate of Registration (sales and use tax) filed · Start your LLC, DBA and EIN · Business licenses
Kim · Kim Craft Store · Washington, PA
Kim told us: “I sell crafts and clothing on eBay.”
Hi Kim, eBay sales of crafts and clothing are taxable goods sales, so your Pennsylvania Sales, Use and Hotel Occupancy Tax License matters even for a home business. With it, suppliers will take the Form REV-1220 Pennsylvania Exemption Certificate when you buy materials or inventory for resale. A kitchen-table seller can start as a sole proprietor with an EIN, and Kim Craft Store would need a DBA.
Short answer: Wholesale License15301: in Pennsylvania, what most people call a wholesale license is the Sales, Use and Hotel Occupancy Tax License. With it, and a Form REV-1220 Pennsylvania Exemption Certificate for your suppliers, an online crafts and clothing business can buy inventory for resale without paying sales tax up front.
The Pennsylvania version of the seller's permit is 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.
Get your Sales, Use and Hotel Occupancy Tax License filed · Start your LLC, DBA and EIN · Business licenses
BACK TO TOP
All Businesses Need a Granite Falls Business License & a Trade Business Name ( Caldwell 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. Crafts Nearly all businesses need a(n) , Granite Falls business tax registration.
2. Crafts 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) Caldwell 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 Granite Falls, Incorporate in NC or form a(n) LLC.