Pittston, PA
Glass cases of vintage toys and coins, a loupe in hand, and two collectors haggling cheerfully over a rare find.
Short answer: PA Online Retail Business: a collectibles dealer in Pittston 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.
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. Inventory of collectibles and display cases bought for resale is exempt from sales tax at purchase when the buyer gives the supplier a resale certificate, while supplies used in the business stay taxable.
Tip: Photograph and log every item with its cost; your memory of what you paid will always be generous.
Industry code: NAICS 453998 (All Other Miscellaneous Store Retailers (except Tobacco Stores)), 459999 under the 2022 update
Get your Sales, Use and Hotel Occupancy Tax License filed · Start your LLC, DBA and EIN · Business licenses
Emma · Pokemon Cards · Las Vegas, NV
Hi Emma, a collectibles shop with four employees needs a Nevada seller's permit first, since cards and collectibles are taxable goods. Distributors will want your permit number and the Nevada resale certificate before selling inventory tax-free. Nevada has no state income tax on wages, so the state employer registration there is for unemployment insurance only. Expect city rules too, as Las Vegas requires its own business license.
Short answer: In Las Vegas, Nevada, businesses are required to obtain licensing before they start operating. For a trading card shop, that means the seller's permit, a federal tax ID number (EIN) and a local business license, plus a structure and name registration.
The Nevada version of the seller's permit is the seller's permit. When you buy inventory to resell, the paperwork is a Nevada resale certificate (buyer must hold a seller's permit). Nevada requires businesses selling tangible goods in the state to register, and a seller's permit is a prerequisite for issuing resale certificates. Nevada also has a Commerce Tax on businesses with large Nevada gross revenue, which can reach wholesalers.
Industry code: NAICS 451120 (Hobby, Toy, and Game Stores), 459120 under the 2022 update
Get your seller's permit filed · Start your LLC, DBA and EIN · Business licenses
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All Businesses Need a Pittston Business License & a Trade Business Name ( Luzerne 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. Collectibles Nearly all businesses need a(n) , Pittston business tax registration.
2. Collectibles 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) Luzerne 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. 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.
5. Instead of filing a fictitious business name DBA Filing in Pittston, Incorporate in PA or form a(n) LLC.