Macomb, MI
A shutter clicking in rapid bursts, soft light across a smiling face, and a laptop full of fresh edits.
Short answer: In Macomb, Michigan, businesses are required to obtain licensing before they start operating. For a photography business, that means a federal tax ID number (EIN) and a local business license, plus a structure and name registration.
In Michigan, the seller's permit goes by the name Sales Tax License. When you buy inventory to resell, the paperwork is a Form 3372 Sales and Use Tax Certificate of Exemption. Michigan says wholesalers selling only to other wholesalers or retailers are not making retail sales, so sales tax registration is not required. Michigan wholesalers buying tax-free should give suppliers a written statement that they are purchasing for resale at wholesale. Supplies like memory cards, backdrops and lighting gear are consumed in the work rather than resold, so they are normally taxable when bought; a resale certificate generally covers only items passed along to customers.
Tip: Use written licensing terms for every image; 'I thought it was public domain' is a conversation you want to avoid.
Industry code: NAICS 541922 (Commercial Photography)
Get your Sales Tax License filed · Start your LLC, DBA and EIN · Business licenses
Highlands, NC
Short answer: Wholesaleing Stock Photos: North Carolina doesn't issue a document called a "wholesale license." The registration suppliers ask for is the Certificate of Registration (sales and use tax), backed by a Form E-595E Streamlined Sales and Use Tax Certificate of Exemption.
The North Carolina version of the seller's permit is the Certificate of Registration (sales and use tax). Suppliers selling to you tax-free will ask for a Form E-595E Streamlined Sales and Use Tax Certificate of Exemption. A wholesale merchant must register; wholesale-only businesses with no taxable sales or purchases can choose a wholesale-only option and skip filing returns. North Carolina lets registered wholesale-only merchants opt out of filing sales and use tax returns. Supplies like memory cards, backdrops and lighting gear are consumed in the work rather than resold, so they are normally taxable when bought; a resale certificate generally covers only items passed along to customers.
Get your Certificate of Registration (sales and use tax) filed · Start your LLC, DBA and EIN · Business licenses
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All Businesses Need a Macomb Business License & a Trade Business Name ( Macomb 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 MI 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 MI Business Tax ID but also need a Business License.
Instead of filing a Trade Business Name, You Can Incorporate in MI or form a(n) MI LLC & You Will Not Need To File A DBA
Requirements below include websites as well as home-based or eBay Businesses.
1. Photography 99% of new businesses are required to get a(n), Macomb business Id registration ( business tax registration or business permit).
2. Photography Starting businesses using a company name other than the legal owner's name need a (n) Macomb County DBA Doing Business As Trade Firm Name Registration.
3. In MI a business tax ID registration (occupationall business license ) and a DBA Doing Business As Fictious Business Name are ncessary for most businesses but if your business sells any taxable items, you will need a sales tax ID number. ( A.K.A MIseller's permit, state id, wholesale, resale, reseller certificate).
4. If you are thinking of hiring help, you will need a tax ID called a state EIN and an IRS tax ID number called an EIN Employer ID Number. I.e., a MI Federal Tax ID Number and a(n) MI State Employer Tax Number.
5. Instead of filing a fictitious business name DBA Filing in Macomb, Incorporate in MI or form a(n) LLC.