For All Seasons Vendor Crafts · Horseheads, NY
The owner told us: “Vendor, craft shows.”
Selling at craft shows still means taxable sales, so New York requires a Certificate of Authority before you sell, and vendors who skip it often get caught at the show. With it, you can give suppliers the Resale Certificate (Form ST-120) for materials that become part of what you sell. For All Seasons Vendor Crafts would need a DBA when filing in New York.
Short answer: Starting Business Get DBA Filing NY: a craft show vendor business in Horseheads typically needs the Certificate of Authority, a federal tax ID number (EIN) and a local business license, with an LLC and a DBA if you use a trade name.
In New York, the seller's permit goes by the name Certificate of Authority. To buy for resale without paying sales tax, you give the supplier a Resale Certificate (Form ST-120). New York treats sellers of tangible goods as vendors who must register, and a buyer needs a Certificate of Authority to issue Form ST-120. A New York Certificate of Authority must be displayed at the business, and buyers list its number on the ST-120 resale certificate.
Industry code: NAICS 453998 (All Other Miscellaneous Store Retailers), 459999 under the 2022 update
Get your Certificate of Authority filed · Start your LLC, DBA and EIN · Business licenses
Kim · Kim Craft Store · Washington, PA
Kim told us: “I sell crafts and clothing on eBay.”
Hi Kim, eBay sales of crafts and clothing are taxable goods sales, so your Pennsylvania Sales, Use and Hotel Occupancy Tax License matters even for a home business. With it, suppliers will take the Form REV-1220 Pennsylvania Exemption Certificate when you buy materials or inventory for resale. A kitchen-table seller can start as a sole proprietor with an EIN, and Kim Craft Store would need a DBA.
Short answer: Wholesale License15301: in Pennsylvania, what most people call a wholesale license is the Sales, Use and Hotel Occupancy Tax License. With it, and a Form REV-1220 Pennsylvania Exemption Certificate for your suppliers, an online crafts and clothing business can buy inventory for resale without paying sales tax up front.
The Pennsylvania version of the seller's permit is the Sales, Use and Hotel Occupancy Tax License. Suppliers selling to you tax-free will ask for 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.
Get your Sales, Use and Hotel Occupancy Tax License filed · Start your LLC, DBA and EIN · Business licenses
BACK TO TOP
All Businesses Need a Horseheads Business License & a Trade Business Name ( Chemung 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 NY 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 NY Business Tax ID but also need a Business License.
Instead of filing a Trade Business Name, You Can Incorporate in NY or form a(n) NY 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. Crafts Nearly all businesses need a(n) , Horseheads business tax registration.
2. Crafts 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) Chemung County DBA assumed business name certificate.
3. In NY you may also need a sales tax ID AKA seller's permit if you sell merchandise that is taxable. ( A.K.A NYseller'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 NY Federal Tax ID Number and a(n) NY State Employer Tax Number.
5. Instead of filing a fictitious business name DBA Filing in Horseheads, Incorporate in NY or form a(n) LLC.