Eve · Eve's Crafts And Designs · Marlborough, MA
Eve wrote: “I am a crafter and want to do craft shows. I make and sell earrings, customized cups, and other craft-related items. I mostly plan on selling at craft shows.”
Hi Eve, craft shows are real sales, so Massachusetts wants the sales and use tax registration (Certificate of Registration) before your first booth. You can then give suppliers the Form ST-4 Sales Tax Resale Certificate for materials that become part of your earrings and cups. Eve's Crafts And Designs may need a DBA, and some shows require proof of registration.
Short answer: For a craft show business in Marlborough, Massachusetts, the essentials are the sales and use tax registration (Certificate of Registration), a federal tax ID number (EIN) and a local business license, plus an LLC or other structure.
The Massachusetts version of the seller's permit is the sales and use tax registration (Certificate of Registration). To buy for resale without paying sales tax, you give the supplier 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.
Industry code: NAICS 453998 (All Other Miscellaneous Store Retailers), 459999 under the 2022 update
Get your sales and use tax registration (Certificate of Registration) 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
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All Businesses Need a Marlborough Business License & a Trade Business Name ( Middlesex 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. Crafts Nearly all businesses need a(n) , Marlborough 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) Middlesex County DBA assumed business name certificate.
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 Marlborough, Incorporate in MA or form a(n) LLC.