Dawn · Inner Harmony · Lancaster, WI
Dawn asked: “I am a massage therapist who works for myself out of two offices that I rent.”
Hi Dawn, massage therapy is typically a service, so Wisconsin's Seller's Permit is needed only if you sell products such as oils or lotions. Your state massage therapist license is the main requirement. A sole proprietor can use an EIN for banking and clients. With two rented offices, check whether each location needs a business license from the city or county.
Short answer: Needing A Tax ID Number: in Wisconsin, what most people call a wholesale license is the Seller's Permit. With it, and a Form S-211 Wisconsin Sales and Use Tax Exemption Certificate for your suppliers, a massage therapy practice can buy inventory for resale without paying sales tax up front.
In Wisconsin, the seller's permit goes by the name Seller's Permit. When you buy inventory to resell, the paperwork is a Form S-211 Wisconsin Sales and Use Tax 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. Wisconsin is a Streamlined Sales Tax member state; its S-211 form covers resale purchases. 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 Seller's Permit 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
BACK TO TOP
All Businesses Need a Lancaster Business License & a Trade Business Name ( Grant 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 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 WI Business Tax ID but also need a Business License.
Instead of filing a Trade Business Name, You Can Incorporate in or form a(n) WI 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) , Lancaster business tax registration.
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) Grant County DBA assumed business name certificate.
3. In WI 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 seller'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 WI Federal Tax ID Number and a(n) WI State Employer Tax Number.
5. Instead of filing a fictitious business name DBA Filing in Lancaster, Incorporate in WI or form a(n) LLC.