November 11, 2015

Wholesale Customer Requirements :: State Resale Information

Filed under: Business — Tags: , , @ 9:00 am

If you’re thinking about becoming a wholesale customer, or you already are and haven’t placed your first wholesale order with us yet, this post is full of valuable information about the resale documentation we need to help you set up of your wholesale account. In order to be as helpful as possible, we are providing information from every US state on the documents needed to re-sell merchandise.  This state document is what we need to establish your wholesale account. If you have any questions, don’t hesitate to contact us. We wish you the best of luck, and success with your new jewelry business!

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Find your state below to locate the information that will pertain to you (states are in alphabetical order).

Disclaimer: 

Nina Designs researched the unique information for each of these states and verified that the links worked at the time of research, completed in 2014.  Please contact us if links are broken, and we will do our best to update them.

This is not in any way meant to be legal advice.  Please contact your state directly if you have any questions about how to obtain your resale license.

If you are interested in seeing visual examples of your state issued documents, please open a search engine and do an image search for your state name and the document name, such as “Alabama Sales Tax License”.

Alabama

Alabama’s state issued resale license is called a Sales Tax License.

The instructions for applying online include a list of materials to collect.

Instructions for Applying Online

To apply online for a Sales Tax Account Number, and then be sent a Sales Tax License:

Alabama Business Tax Online Registration System

You can receive a Sales Tax Account Number and Sales Tax License within 2-3 days of filing your free application if you choose to be notified by email rather than snail mail.

Alabama Sales and Use Tax FAQ

Alaska

Alaska does not collect sales and use tax.

To sign up for a wholesale Nina Designs account, we require a state-issued business license or other proof of established business or customer base from our Alaskan customers.  An example is an Alaska Business License issued by the Alaska Department of Commerce, Community, and Economic Development.

Alaska Department of Revenue

Arizona

Arizona’s state issued resale license is called a Transaction Privilege Tax License.  Nina Designs will accept either your Arizona state or city issued Transaction Privilege Tax License.

Arizona typically requires resellers to have a Transaction Privilege Tax (TPT) license from both the state of Arizona, and the city you are based in.  Links to apply are provided on the page linked below.

Arizona’s Department of Revenue TPT Page

Arizona Joint Tax Application (State of Arizona TPT Application)

Go to the Arizona Commerce Authority’s webpage to check if your city requires its’ own TPT License.  Click on the “Checklist Program” link under the “Start, Operate, and Grow a Business in Arizona” heading.

Arizona Commerce Authority

Arizona TPT FAQ

Arkansas

Arkansas’ state issued resale license is called the Sales and Use Tax Permit.

Arkansas’ online information is limited until you register for a taxpayer account.

Click on the link below and sign in to create a Sales and Use Tax account, and to pay your Sales and Use Tax online.

Arkansas Taxpayer Access Points

California

Nina Designs is based in California and the state government requires a copy of the form BOE-230 to be on file for each of our Californian wholesale customers.  We will provide this document to you, and will keep it on file as your resale license.

In California, you must register for a Seller’s Permit with the Board of Equalization (BOE) and have a valid permit number.   Nina Designs will then email you a simple form called the BOE – 230 to fill out and return to us.  Our company is based in California so there are strict requirements set by the state government regarding the documentation that our California customers must provide.

To apply for a free Seller’s Permit online:

California State Board of Equalization – Online Services Overview

Information Needed to Get Started

Colorado

Colorado’s resale license is called the Sales Tax License.

Most licenses are valid for a two-year period and expire at the end of odd-numbered years.  Filing for a Standard Sales Tax License requires a $50 deposit which is refunded after $50 in taxes is paid.

Two ways to apply:

  1. Colorado Business Express

 

  1. Colorado Sales Tax Withholding Account Application

For general information:

Colorado Department of Revenue Taxation Division Webpage

Connecticut

Connecticut’s resale license is called the Sales and Use Tax Permit.

The Sales and Use Tax Permit is valid for five years.

Applying for a Sales Tax Permit (Resale Number) Information

Complete Form REG-1 (link found on the Sales and Use Tax Permit Registration Webpage below) and pay a $100 permit fee.

Sales and Use Tax Permit Registration Webpage

Registration Information

Delaware

Delaware does not collect sales and use tax.

To sign up for a wholesale Nina Designs account, we require a state-issued business license or other proof of established business or customer base from our Delaware customers.  An example is a Business License issued by the State of Delaware Division of Revenue.

Delaware Exemption and Resellers Certificates

Florida

Florida issues each registered dealer a Certificate of Registration and an Annual Resale Certificate for Sales Tax at the same time. Nina Designs will accept either document.

The certificates expire annually on December 31, but as long as you are a registered dealer and are conducting business, your certificates renew automatically.

Annual Resale Certificate for Sales Tax Brochure

To apply, go to the page below and scroll down to “Register Online”.  The page shows a variety of Tax Certificates but you should be able to apply for the specific Sales Tax certificate when you register.

Florida Dept. of Revenue Account Registration

Florida’s Sales and Use Tax Webpage

Georgia

Georgia’s resale certificate is called the Certificate of Registration or Sales Tax Certificate of Registration.

Georgia limits the amount of available online information to those who are signing up for permits.  Please let us know if you have helpful information about your experience obtaining a Certificate of Registration with the state of Georgia.

Information about Sales and Use Tax in Georgia (click on the Register for a Sales and Use Tax Number link on the page below):

Georgia’s Department of Revenue Tax Registration Webpage

How do I… FAQ about Sales Tax

The permit is free to obtain and does not expire.

Hawaii

Hawaii’s resale license is called the General Excise Tax License.

There is a one-time fee of $20 to obtain a General Excise Tax License.  Click on the BB1-Packet link under the heading “How can I apply for a GET License?” to complete your State of Hawaii Basic Business Application and receive a General Excise Tax License:

General Excise Tax Information

Idaho

Idaho’s resale license is called the Seller’s Permit.

Fill out the IBR-1 (Idaho Business Registration) application for a Seller’s Permit.

The application link is under “New Businesses” and “To Apply”.  They recommend reading the webpage before applying so that you have your materials prepared.

Idaho Business Registration Information

Businesses Sales and Use Tax Information

Illinois

Illinois’ resale license is called the Certificate of Registration.

You must request an application for a Certificate of Registration from the Department of Revenue in order to apply.  You can call them or go to an office (follow the second link).

Pdf on General Information for Obtaining a Certificate of Registration

How to contact the Illinois Department of Revenue

Indiana

Indiana’s resale license is called the Registered Retail Merchant Certificate.

Fill out the Business Tax Application to receive a Registered Retail Merchant Certificate.  Follow the link below to find the Business Tax Application button under the video player.  The Certificate automatically renews every two years, unless you have delinquent payments, at which point you will have to fill out a form and pay a $25 fee to get your Certificate renewed.

Indiana Department of Revenue – Sales Tax

Indiana’s Sales Tax and Registered Retail Merchant Certificate FAQ

Iowa

Iowa’s resale license is called a Retail Sales Tax Permit.

The Iowa Department of Revenue webpage lists all of the action to take for receiving a Sales Tax Permit.

Iowa Department of Revenue

First, Iowa recommends watching a short video presentation to be prepared to register your business.

Video Center – Find the “Starting A Business? This Video Can Help” video on the right side of the page.

Then, register your business and specify the permits you would like to sign up for, including the Sales Tax permit.  This permit is free.

Register Your Business Online

Kansas

Kansas’ resale license is called the Retailers’ Sales Tax Registration Certificate

Fill out the Business Tax Application, Form CR-16, via the “Business Registration Online” link on Kansas’ Department of Revenue website to receive a Sales Tax Registration Certificate.

Business Registration Online

Kansas’ Department of Revenue Business Tax page

PDF for Kansas’ Sales Tax and Compensating Tax Use Guide

Kentucky

Kentucky’s resale license is called a Sales and Use Tax Permit.

Kentucky Sales and Use Tax FAQ

If you are starting a new business in Kentucky or beginning a new taxable activity, you may need to register with the Department of Revenue by completing Form 10A100, Kentucky Tax Registration Application.

Kentucky Tax Registration Application and Instructions

You can apply for a Sales and Use Tax permit using the Online Business Registration Portal.

Kentucky Online Business Registration

Louisiana

Louisiana’s resale license is called a Sales Tax Registration Certificate.

You must register for a LaTAP account before applying for a resale license.

Louisiana Department of Revenue – FAQ – How to register to use LaTAP

There is a guide for how to apply for a sales tax registration certificate using Louisiana’s Department of Revenue’s online system, called LaTAP.  This walks you through the process with step by step screen shots of what to click on.  Click on the link below and find the “Requesting a Louisiana Sales Tax Resale Certificate in LaTAP” tutorial link in the first section headed “Print Resale Certificates”.

Louisiana Resale Certificate Information

Louisiana Resale Certificate FAQ

Maine

Maine’s resale license is called a Resale Certificate.

It is free to apply for a resale certificate, but read the FAQ first to find out if you qualify for a resale license.

Maine Revenue Services Sales and Use, Withholding, and Service Provider Tax Registration FAQ

Go here to register your new Sales and Use Tax account.  Read the page and find the beginning of the registration process at the bottom of the page.

Sales & Use, Withholding and Service Provider Tax Registration Service

Maryland

Maryland’s resale license is called a Sales and Use Tax License.

Complete a Combined Registration Application to apply for a Sales and Use Tax License.  Find the “Begin Registration” button at the bottom of the page.

Comptroller of Maryland – Entrance

There are links to more categories about Sales and Use Tax at the bottom of the Sales and Use Tax Information for Maryland page.

Sales and Use Tax information for Maryland

Massachusetts

Massachusetts’ resale license is called the Sales and Use Tax Registration Certificate.

The following link has a lot of great information regarding how and where to get started.

Department of Revenue – Getting Started in Massachusetts

Register online with the Department of Revenue to obtain a certificate.

Department of Revenue Web File for Business – Registration

Sales and Use Tax Resources

Michigan

Michigan’s resale license is called a Sales Tax License.

Complete the Online Business Registration and Form 518 to receive your Sales Tax License.  Find Form 518 under the question “How do I obtain a sales tax license?” in the Sales and Use Tax FAQ.

Online Business Registration

Sales and Use Tax FAQs

Minnesota

Minnesota’s resale license is issued as a Minnesota Tax Identification (ID) Number.  We will require a copy of your confirmation letter from Minnesota, which states “Please keep this letter as proof of registration”.

Registering online renders an instantly usable valid ID number.

Information about the ID number registration requirements and more

Register for an ID number here

Mississippi

Mississippi’s resale license document states that it is a “State of Mississippi Permit to engage in business of selling tangible personal property or services taxable under the sales tax law”.  For briefness’ sake, we’re calling it the Sales Permit.

Register for your Sales Permit online:

Mississippi’s Taxpayer Access Point

Information on registering taxes as a business in Mississippi

Missouri

Missouri’s resale license is called the Retail Sales License.

Register your business online to receive a Retail Sales License.

Business Tax Registration FAQ

Online Business Registration for Sales Tax and more

Montana

Montana does not collect sales and use tax.

To sign up for a wholesale Nina Designs account, we require a state-issued business license or other proof of established business or customer base from our Montana customers.  One example is an Assumed Business Name (ABN) Registration confirmation letter from the State of Montana Secretary of State.  Another example is a city issued Business License that specifies that your business is in jewelry.

Montana.gov Sales Tax Page

Nebraska

Nebraska’s resale license is called a Sales Tax Permit.

Fill out Form 20, the Nebraska Tax Application, and indicate that you will be collecting sales tax to receive a Sales Tax Permit.  This permit does not expire.  Mail or fax the completed application to the address specified on the form.

Form 20

Information on starting a business in Nebraska

Nevada

Nevada’s resale license is called the Sales (or Use) Tax Permit.  “Use” is not always included in the title.

Click on the “New Registration” button next to the first blue arrow in the Nevada Tax Center to register for a new Sales or Use Tax Permit.

Nevada Tax Center

New Hampshire

New Hampshire does not collect sales and use tax.

To sign up for a wholesale Nina Designs account, we require a state-issued business license or other proof of established business or customer base from our New Hampshire customers.  One example is a Certificate of Formation from the State of New Hampshire Secretary of State.  Another example is a Certificate of Registered Trade Name from the State of New Hampshire Department of State that specifies that the nature of the business is related to jewelry.

New Hampshire Department of Revenue Administration

New Jersey

New Jersey’s resale license is called the Certificate of Authority.

File a Business Registration Application (Form NJ-REG) to receive a Certificate of Authority.

New Jersey Department of the Treasury Form Fees and Instructions

You can either file online using the link below, or by printing the form and mailing it in.  The link to the Form NJ-REG is the first in the list at the bottom, “Business (tax and employer) Registration form, NJ-REG”.

When you click on “Business (tax and employer) Registration form, NJ-REG”, it brings you to a page named “PRINT FORMS” where you can choose the Form NJ-REG from the top of the list.

State of New Jersey Online Tax/Employer Registration

New Mexico

New Mexico’s resale license is called a Registration Certificate.

New Mexico collects a Gross Receipts Tax rather than a Sales or Use Tax.  Register your business to receive a Combined Reporting System (CRS) Identification Number and Registration Certificate from the Taxation and Revenue Department.

To file online, find the link in the “How to apply for a CRS Identification Number” paragraph on the site below.  There is also info on how to apply in person in locations around the state, and you can receive a number immediately.

New Mexico – Taxation and Revenue

Printable Application for Business Tax Identification Number (same as CRS Identification Number)

New York

New York’s resale license is called the Certificate of Authority.

An overview of registering with the state:

How to Register for New York State Sales Tax

Obtain a User ID before applying for a Certificate of Authority License:

My NY.gov Online Services

Step by step instructions for how to apply for your Certificate of Authority License:

How do I apply online for my license?

The instructions guide you to go to the License Center home page, here’s a link.

New York License Center Home Page

North Carolina

North Carolina’s resale license is called the Merchant’s Certificate of Registration.

Complete the Business Registration Application, Form NC-BR, online or mail it in to receive a Certificate of Registration.

The NC-BR form is the third one listed on the following link.  You have to choose whether to file online or to fill in a pdf that you can print out.

Sales and Use Tax Forms and Certificates

North Carolina Department of Revenue Sales and Use Tax FAQ

North Dakota

North Dakota’s resale license is called the Sales and Use Tax Permit.

Be forewarned that there are a lot of old and broken links within North Dakota’s online resources.  The one we provide works best.

Apply online for a Sales and Use Tax Permit:

North Dakota Taxpayer Access Point

Printable application (in pdf style) that you can send in to the address specified on the form:

Application for Income Tax Withholding and Sales and Use Tax Permit

Ohio

Ohio’s resale license is called the Vendor’s License.  We will also accept the Transient Vendor’s License.

Complete and submit the form ST-1 to receive a Vendor’s License.  Complete the form ST-1T to receive a Transient Vendor’s License.  The following link has links to both forms, and describes the differences between the two licenses.  When you click on the ST-1 form, you’ll receive a page recommending that you file online with a link to the online portal, and a link to the printable form at the very bottom of the page.

Ohio Department of Taxation – Sales and Use Tax License and Filing Requirements

ST-1 Form (online or paper options)

ST-1T Form (paper option)

Oklahoma

Oklahoma’s resale license is called a Sales Tax Permit.

Register your business online to receive a Sales Tax Permit.  You must complete the Business Registration Packet (Packet A).  Follow the link below and click on “Enter the Online Business Registration System” at the bottom of the page.

Oklahoma Tax Commission Online Business Registration System

Shortcut:

Oklahoma Business Registration Application

There are hints that there are registration fees but they are not listed on the pages prior to entering the system.

Oregon

Oregon does not collect sales and use tax.

To sign up for a wholesale Nina Designs account, we require a state-issued business license or other proof of established business or customer base from our Oregon customers.  One example is an E-filed Assumed Business Name Registration confirmation from the Oregon Secretary of State Corporation Division. A second example is a current Application for Renewal of Assumed Business Name from the Oregon Secretary of State.

Pennsylvania

Pennsylvania’s resale license is called the Certificate of Registration Sales Tax License.

To apply for a Sales Tax License, fill out form PA-100 and follow the instructions on the page below.

Application for a Sales Tax License

Rhode Island

Rhode Island’s resale license is called the Permit to Make Sales at Retail.

Register your business online to receive the Permit to Make Sales at Retail.  There are fees to register, but they are not listed at the entrance to the online portal.

RI Division of Taxation Combined Online Registration Service

Pdf copy of the Business Registration and Application

South Carolina

South Carolina’s resale license is called a Retail (Sales Tax) License.  The license issued says “Retail License”.

Checklist of items needed to register for your Retail Sales Tax License

The South Carolina Business One Stop (SCBOS) website says that form SCDOR-111 is the form needed to file for a Sales Tax License, and that SCBOS has a “Start New Business” tool to use instead of filling out the form directly.

South Carolina Business One Stop – Start New Business

South Dakota

South Dakota’s resale license is called the Sales (and/or Use) Tax License, but this title is not listed on the document itself.  It does specify “Sales Tax” under “License Type” on the left hand side, above the human name and address of who the license is issued to.

You can use the Tax Application Website to apply for a Tax License without creating an account, but you have to fill out the application in its entirety at one time.  If you create an account, you can save the application and come back to it another time.

South Dakota’s Department of Revenue Tax Application Website

Tennessee

Tennessee’s resale license is called a Certificate of Registration.

In Tennessee, you must register your business in order to receive a Certificate of Registration resale license.  Follow the instructions for registering your business online – click on “How to set up and manage your account”.

SALES Instructions

The link below is a pdf of Tennessee’s application to register your business and receive a Certificate of Registration.  Instructions on how to fill out the application are included at the bottom of the pdf.

Application for Registration

Tennessee’s Department of Revenue Sales and Use Tax page:

Sales and Use Tax Forms

Texas

Texas’ resale license is called a Sales and Use Tax Permit.

It is free to apply for a Sales and Use Tax Permit.

You can apply online but must print the signature page and mail or fax it in to the Comptroller of Public Accounts office in order to receive your Sales and Use Tax Permit.  The page below lists the information you need to apply, and the button to begin the application is near the bottom of the page.

Begin the Texas Online Tax Registration Application

Pdf for the Texas Sales and/or Use Tax Permit

Utah

Utah’s resale license is called the Sales Tax License and/or Use Tax Certificate of Registration.

You must register your business online to receive a Sales Tax License and/or Use Tax Certificate of Registration.

Utah’s One Stop Business Registration System

Utah Sales and Use Tax Information

Vermont

Vermont’s resale license is called the Sales and Use Tax Registration.

It is free to register for a Sales and Use Tax Registration license.

Register online or fill out Form BR-400 to receive a Vermont business tax account and a Sales and Use Tax Registration Certificate.  The following link provides an introduction for what to expect tax-wise when starting a business in Vermont.

Vermont’s Department of Taxes – Starting a Business Page

Register your business tax account online to receive a Sales and Use Tax Registration Certificate.

VTBizFile Business Taxes Online

Alternatively, to register by paper, print and mail or fax the application (Form BR-400) in when complete.  The contact information is on page 3 of the pdf.

Pdf for Form BR-400

Virginia

Virginia’s resale license is called the Certificate of Registration for the Collection of Virginia Sales and Use Tax.

It is free to register for a Certificate of Registration.

Register your business either online or by mail or fax to receive a Certificate of Registration.

Register online with the abilities to save and come back to your application later.  In the “New Users” box, click on “Are you a new business?  Register Here”:

VATAX Online Services for Businesses

Alternatively, fill in Form R-1 and print to mail or fax your registration:

Pdf for Form R-1

For a general overview:

Virginia Department of Taxation

Washington State

Washington’s resale license is called a Reseller Permit.

A link for Washington’s Department of Revenue overview for Reseller Permits follows below.  There is a section for “How to get a Reseller Permit” a few paragraphs down the webpage.

Using and accepting reseller permits

You can apply online for a Reseller Permit.  Log in to My Account, choose “Manage Business Account” on the left, choose “Get Reseller Permit Information”, and follow the instructions.

Department of Revenue Log On

Alternatively, you can print and fax or mail your application in for a Reseller Permit.

Pdf Application for a Washington State Reseller Permit

Reseller Permit FAQ

Washington DC

Washington DC’s resale license is called the Certificate of Registration.

To receive a Certificate of Registration from the Government of District of Colombia’s Office of Tax and Revenue, you must register your business using the blanket form FR-500 – the Combined Business Tax Registration Application.

Combined Business Tax Registration Application Form FR-500

Form FR-500 includes the following sections:

–          General Information (Part I)

–          Franchise Tax Registration (Part II)

–          Employer’s D.C. Withholding Tax Registration (Part III)

–          Sales and Use Tax Registration (Part IV)

–          Personal Property Tax Registration (Part V1)

–          Miscellaneous Tax (Part V2)

–          Unemployment Compensation Tax Registration (Part VI)

The Washington DC website (dc.gov) is very comprehensive and says that licensing your business with form FR-500 should be one of the last things you do when building your business.  More information:

Business Licensing and Corporate Registration

West Virginia

West Virginia’s resale license is called the Business Registration Certificate.

Registering your business with the state of West Virginia will provide you with a Business Registration Certificate.  Register using the online portal.  You must log in to access more information, and it looks like there may be a fee for registering.

Business for West Virginia Online Portal

You can access more forms related to registering your business on the West Virginia State Tax Department homepage.  These include forms for getting your Business License Registration Fee refunded (form BRT-814) and getting a permanent Business Registration Certificate (form BRT801A).

West Virginia State Tax Department Business Registration Forms

Wisconsin

We accept either the Business Tax Registration Certificate or the Seller’s Permit as valid Wisconsin resale licenses.

Wisconsin has an FAQ with the parameters of applying for a Seller’s Permit clearly outlined.  The biggest stipulations are that you should apply at least three weeks before you open your business, and that if you have been delinquent on any tax payments in the past, the Department of Revenue may require you to make a $15,000 deposit.  Yes, $15,000!

Wisconsin Department of Revenue Sales and Use Tax Permits FAQ

There are two ways to apply for a Seller’s Permit.  Register online by following the link below and then clicking on “Register for Wisconsin tax permit (withholding, seller’s permit)”.

Wisconsin Business Tax Registration

Register via mail by printing out form BTR-101 and mailing it to the PO Box address at the top of the application, or faxing it to the number listed below the PO Box address.

Form BTR-101

Wyoming

Wyoming’s resale license is called the Sales/Use Tax License.

Fill out the application and mail, email, or fax it in, or apply online at the following secure site.  Wyoming has a one-time application fee of $60.00. Your application will be processed within 10 business days of receipt.

Wyoming Internet Filing System for Business

Find the application as a printable pdf at the Department of Revenue’s website.  The address to mail it to is at the top of the application.

Sales/Use Tax Application

Wyoming’s Sales/Use Tax vendor manual, which functions as their FAQ:

Vendor Manual

Extra Materials

A fantastic resource from blog.taxjar.com!  This is an article from August 2014 that lists contact information for how to talk about sales tax to a live person in every state.

http://blog.taxjar.com/state-sales-tax-phone-numbers/

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