Spa FX · Seekonk, MA
The owner told us: “I am a massage therapist. I want to start an outcall massage business as a sole proprietor.”
As a sole proprietor doing outcall massage in Massachusetts, you start with your massage therapy license, an EIN and a DBA for Spa FX. Massage services alone are generally not taxed, so the sales and use tax registration (Certificate of Registration) is needed only if you sell products like oils or lotions. Mobile work may also trigger local rules, so check them for each town you serve.
Short answer: In Seekonk, Massachusetts, businesses are required to obtain licensing before they start operating. For an outcall massage business, that means a federal tax ID number (EIN) and a local business license, plus a structure and name registration.
In Massachusetts, the seller's permit goes by the name sales and use tax registration (Certificate of Registration). Suppliers selling to you tax-free will ask for a Form ST-4 Sales Tax 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. Massachusetts' ST-4 resale certificate requires the buyer's registration number. Supplies you use up in a service are usually taxed when you buy them, since they aren't resold.
Industry code: NAICS 621399 (Offices of All Other Miscellaneous Health Practitioners)
Get your sales and use tax registration (Certificate of Registration) filed · Start your LLC, DBA and EIN · Business licenses
Richmond, CA
Soft music, warm towels and the scent of lavender oil drifting through a dimly lit treatment room.
Short answer: Obtain Wholesale Massage Oil: California doesn't issue a document called a "wholesale license." The registration suppliers ask for is the seller's permit, backed by a resale certificate (Form CDTFA-230).
California calls its seller's permit the seller's permit. Suppliers selling to you tax-free will ask for a resale certificate (Form CDTFA-230). California requires a seller's permit for sales of tangible goods, and the permit covers selling at wholesale or retail. A California resale certificate normally shows the buyer's seller's permit number; sellers accept it in good faith to skip tax. Oils, lotions and linens used during treatments are normally taxable when bought, because they are consumed in the service, while products sold separately to clients can be bought for resale.
Tip: Keep a written intake form and consent record for every client, since good boundaries and good records both protect your practice.
Industry code: NAICS 812199 (Other Personal Care Services)
Get your seller's permit filed · Start your LLC, DBA and EIN · Business licenses
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All Businesses Need a Seekonk Business License & a Trade Business Name ( Bristol 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 MA 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 MA Business Tax ID but also need a Business License.
Instead of filing a Trade Business Name, You Can Incorporate in MA or form a(n) MA 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. Massage Therapy Nearly all businesses need a(n) , Seekonk business tax id registration (business license).
2. Massage Therapy 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) Bristol County DBA ( doing business as ) fictitious business name.
3. In MA 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 MAseller'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 MA Federal Tax ID Number and a(n) MA State Employer Tax Number.
5. Instead of filing a fictitious business name DBA Filing in Seekonk, Incorporate in MA or form a(n) LLC.