Adrienne · Moda 512 · Hamburg, PA
Adrienne wrote: “I want to buy clothing wholesale and resell it as retail through online sales, parties and in-home events and vendor shows. I might add accessories and shoes down the line. Do I need an LLC?”
Hi Adrienne, parties, vendor shows and online all count as taxable retail, so the Sales, Use and Hotel Occupancy Tax License in Pennsylvania covers them. Wholesalers will ask for it with your Form REV-1220 Pennsylvania Exemption Certificate before selling to you tax-free. An LLC isn't required, but it separates personal assets from inventory and event risks, and it's easy to file for under the Moda 512 name. Accessories and shoes later just fit under the same permit.
Short answer: Licenses Required 19526: a boutique in Hamburg 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.
The Pennsylvania version of the seller's permit is the Sales, Use and Hotel Occupancy Tax License. When you buy inventory to resell, the paperwork is 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 448120 (Women's Clothing Stores), 458110 under the 2022 update
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 Hamburg Business License & a Trade Business Name ( Berks 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. Boutique  The majority of starting businesses need a(n) , Hamburg business tax id registration (business license).
 2. Boutique Businesses with an trade firm name other than the owner's legal name are required to get a(n) Berks County  DBA ( doing business as ) fictitious business name. Â
  3. In PA you may also need a sales tax ID AKA seller's permit if you sell merchandise that is taxable.  ( 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. Â
  5.  Instead of filing a fictitious business name DBA Filing in Hamburg, Incorporate in PA  or form a(n) LLC.Â