Rayo · Germantown, MD
Chafing dishes steaming, trays of canapés lined up and a kitchen full of clanking pans before the event begins.
Short answer: Obtain Business License In Montgomery County Maryl: start with the structure (an LLC for most owners), then the Sales and Use Tax License, a federal tax ID number (EIN) and a local business license.
Maryland calls its seller's permit the Sales and Use Tax License. To buy for resale without paying sales tax, you give the supplier a Maryland 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. Maryland has no local sales taxes, so one state license covers the whole state. Ingredients that go into meals sold to clients are usually bought without sales tax using a resale certificate, while serving equipment, linens and kitchen tools are generally taxable.
Tip: Confirm a licensed kitchen before booking your first event, because the smell of success should not come from an unapproved space.
Industry code: NAICS 722320 (Caterers)
Get your Sales and Use Tax License filed · Start your LLC, DBA and EIN · Business licenses
The Deviled Egg Company · Omaha, NE
The owner shared: “I make deviled eggs. I sell to individuals and businesses but would like to start selling in bulk to restaurants for resale. I'm a caterer and I need to file a business name.”
Selling in bulk to restaurants for resale is a bigger step than catering parties. In Nebraska you'll want the Sales Tax Permit, and restaurants will give you their resale certificates so you can sell them eggs without charging tax. Food rules matter most: eggs need a licensed kitchen and often a catering or wholesale food permit. A business name needs registering only if it differs from your legal name.
Short answer: Sell To Restaurant For Resale: Nebraska doesn't issue a document called a "wholesale license." The registration suppliers ask for is the Sales Tax Permit, backed by a Form 13 Resale or Exempt Sale Certificate.
In Nebraska, the seller's permit goes by the name Sales Tax Permit. To buy for resale without paying sales tax, you give the supplier a Form 13 Resale or Exempt Sale 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. Nebraska is a Streamlined Sales Tax member state; its Form 13 covers resale purchases.
Industry code: NAICS 311999 (All Other Miscellaneous Food Manufacturing)
Get your Sales Tax Permit filed · Start your LLC, DBA and EIN · Business licenses
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All Businesses Need a Germantown Business License & a Trade Business Name ( Montgomery 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 MD 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 MD Business Tax ID but also need a Business License.
Instead of filing a Trade Business Name, You Can Incorporate in MD or form a(n) MD 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. Caterer Nearly all businesses need a(n) , Germantown business tax registration.
2. Caterer 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) Montgomery County DBA assumed business name certificate.
3. In MD 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 MDseller'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 MD Federal Tax ID Number and a(n) MD State Employer Tax Number.
5. Instead of filing a fictitious business name DBA Filing in Germantown, Incorporate in MD or form a(n) LLC.