CHOOLO BREEZY DISTRIBUTION INC · Boston, MA
Pallets of cartons shrink-wrapped to the ceiling, a hand truck rattling across the dock and a clipboard thick with invoices.
Short answer: Obtain Permit Application Boston MA: for a tobacco wholesale business in Boston, Massachusetts, the core set is the sales and use tax registration (Certificate of Registration), a federal tax ID number (EIN) and a local business license, plus a business structure and name registration.
In Massachusetts, the seller's permit goes by the name sales and use tax registration (Certificate of Registration). To buy for resale without paying sales tax, you give the supplier a Form ST-4 Sales Tax Resale 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. Massachusetts' ST-4 resale certificate requires the buyer's registration number. Tobacco wholesalers usually buy from manufacturers under special distributor licensing and sell to licensed retailers, who give you resale certificates in return.
Tip: Tobacco is among the most tightly regulated products there is; get every license in hand before ordering a single carton.
Industry code: NAICS 424940 (Tobacco and Tobacco Product Merchant Wholesalers)
Get your sales and use tax registration (Certificate of Registration) filed · Start your LLC, DBA and EIN · Business licenses
BACK TO TOP
All Businesses Need a Boston Business License & a Trade Business Name ( Middlesex 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 MA 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 MA Business Tax ID but also need a Business License.
Instead of filing a Trade Business Name, You Can Incorporate in MA or form a(n) MA 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. TOBACCO  Nearly all businesses need a(n) , Boston business tax registration.
 2. TOBACCO 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) Middlesex County  DBA assumed business name certificate. Â
  3. In MA you may also need a sales tax ID AKA seller's permit if you sell merchandise that is taxable.  ( A.K.A MAseller'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 MA Federal Tax ID Number and a(n) MA  State Employer Tax Number. Â
  5.  Instead of filing a fictitious business name DBA Filing in Boston, Incorporate in MA  or form a(n) LLC.Â