Bernadine · Gift Givers Unlimited · Bethlehem, GA
Bernadine wrote: “I will buy wholesale gift baskets for all occasions and sell them on eBay and from my home.”
Hi Bernadine, gift baskets sold on eBay and from home in Georgia need the sales and use tax number (Certificate of Registration). Your wholesalers will want your Form ST-5 Sales Tax Certificate of Exemption with that number to sell baskets and contents tax-free. Ribbon and tools you use up are taxed. Register Gift Givers Unlimited as a DBA or LLC; a home business may need local approval.
Short answer: Obtain Tax Id Georgia Home Business: Georgia doesn't issue a document called a "wholesale license." The registration suppliers ask for is the sales and use tax number (Certificate of Registration), backed by a Form ST-5 Sales Tax Certificate of Exemption.
Georgia calls its seller's permit the sales and use tax number (Certificate of Registration). Suppliers selling to you tax-free will ask for a Form ST-5 Sales Tax Certificate of Exemption. 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. Buyers using Form ST-5 generally need a Georgia sales tax number when registration applies to them. Georgia's ST-5 certificate covers resale and many other exemptions; the buyer marks the reason and lists its registration number.
Industry code: NAICS 453220 (Gift, Novelty, and Souvenir Stores), 459420 under the 2022 update
Get your sales and use tax number (Certificate of Registration) filed · Start your LLC, DBA and EIN · Business licenses
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All Businesses Need a Bethlehem Business License & a Trade Business Name ( Barrow 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 GA 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 GA Business Tax ID but also need a Business License.
Instead of filing a Trade Business Name, You Can Incorporate in GA or form a(n) GA 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. Gifts Nearly all businesses need a(n) , Bethlehem business tax id registration (business license).
2. Gifts 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) Barrow County DBA ( doing business as ) fictitious business name.
3. In GA 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 GAseller'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 GA Federal Tax ID Number and a(n) GA State Employer Tax Number.
5. Instead of filing a fictitious business name DBA Filing in Bethlehem, Incorporate in GA or form a(n) LLC.