Orrtanna, PA
A tractor grumbles across a dusty field, crates fill with ripe produce, and the morning air smells of soil.
Short answer: Obtain Wholesale License For Agricultural Products: Pennsylvania doesn't issue a document called a "wholesale license." The registration suppliers ask for is the Sales, Use and Hotel Occupancy Tax License, backed by a Form REV-1220 Pennsylvania Exemption Certificate.
In Pennsylvania, the seller's permit goes by the name Sales, Use and Hotel Occupancy Tax License. To buy for resale without paying sales tax, you give the supplier 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. Seed, feed and plants bought to raise and sell can often be purchased tax-free with a resale certificate, and sales to wholesale buyers with their own certificates are not taxed.
Tip: Keep harvest records by day and field; wholesale buyers like to know where their food came from and when.
Industry code: NAICS 111998 (All Other Miscellaneous Crop Farming)
Get your Sales, Use and Hotel Occupancy Tax License filed · Start your LLC, DBA and EIN · Business licenses
Fred · Fred Farm · Proctor, WV
Fred wrote: “Start-up farm producing vegetables and fruit.”
Hi Fred, A start-up farm sells its harvest, so West Virginia expects the Business Registration Certificate (sales tax) once you sell taxable items. Form F0003 Exemption Certificate is for items you buy to resell, so ask what applies to seed and inputs. Fred Farm needs a DBA unless it is an LLC under that exact name. A sole proprietor without employees can use the EIN for banks and suppliers.
Short answer: Obtain Tax Id WV Sole Owner Farm: the key filing in West Virginia is the Business Registration Certificate (sales tax). Suppliers will ask for its number and a Form F0003 Exemption Certificate before they sell to you tax-free.
In West Virginia, the seller's permit goes by the name Business Registration Certificate (sales tax). When you buy inventory to resell, the paperwork is a Form F0003 Exemption 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. West Virginia is a Streamlined Sales Tax member state, so the uniform Streamlined certificate is also accepted.
Industry code: NAICS 111219 (Other Vegetable (except Potato) and Melon Farming)
Get your Business Registration Certificate (sales tax) filed · Start your LLC, DBA and EIN · Business licenses
BACK TO TOP
All Businesses Need a Orrtanna Business License & a Trade Business Name ( Adams 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
The licenses below are required for all businesses including internet as well as home and businesses like Etsy etc.
1. Farming Nearly all businesses need a(n) , Orrtanna business tax registration.
2. Farming 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) Adams County DBA assumed business name certificate.
3. In PA 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 PAseller's permit, state id, wholesale, resale, reseller certificate).
4. Keep in mind that employers will need to obtain a federal EIN and a State EIN tax identificattion number as well. I.e., a PA Federal Tax ID Number and a(n) PA State Employer Tax Number.
5. Instead of filing a fictitious business name DBA Filing in Orrtanna, Incorporate in PA or form a(n) LLC.