Sevierville, TN
Stacks of folded tees, the crackle of poly mailers and a lint roller that never quite keeps up with the pile.
Short answer: For a shirt reselling business in Sevierville, Tennessee, the essentials are the sales and use tax certificate of registration, a federal tax ID number (EIN) and a local business license, plus an LLC or other structure.
The Tennessee version of the seller's permit is the sales and use tax certificate of registration. To buy for resale without paying sales tax, you give the supplier a Tennessee Certificate of Resale. 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. Separately, wholesalers generally register for the state business tax. Tennessee's business tax classifies a business as wholesaler or retailer each year, depending on whether wholesale sales exceed half its total sales. Shirts bought in bulk from wholesalers can be purchased without sales tax when you give the supplier a resale certificate, since you will resell every one.
Tip: Photograph every shirt on a hanger in the same light; shoppers forgive a plain tee, but never a mystery stain.
Industry code: NAICS 448140 (Family Clothing Stores), 458110 under the 2022 update
Get your sales and use tax certificate of registration filed · Start your LLC, DBA and EIN · Business licenses
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All Businesses Need a Sevierville Business License & a Trade Business Name ( Sevier 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 TN 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 TN Business Tax ID but also need a Business License.
Instead of filing a Trade Business Name, You Can Incorporate in TN or form a(n) TN 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. Reselling Shirts Nearly all businesses need a(n) , Sevierville business tax registration.
2. Reselling Shirts 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) Sevier County DBA assumed business name certificate.
3. In TN 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 TNseller'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 TN Federal Tax ID Number and a(n) TN State Employer Tax Number.
5. Instead of filing a fictitious business name DBA Filing in Sevierville, Incorporate in TN or form a(n) LLC.