Matt · La Fayette, GA
Matt shared: “I want to buy clothing wholesale and sell it retail online.”
Hi Matt, that plan starts with the sales and use tax number (Certificate of Registration) in Georgia. Wholesale clothing suppliers will usually ask for that number and a Form ST-5 Sales Tax Certificate of Exemption before they sell to you tax-free, and that only works for items you actually resell, not tags, mailers or shelving. Online sales to other states may eventually bring tax duties there as well.
Short answer: In La Fayette, Georgia, businesses are required to obtain licensing before they start operating. For an online clothing store, that means the sales and use tax number (Certificate of Registration), a federal tax ID number (EIN) and a local business license, plus a structure and name registration.
In Georgia, the seller's permit goes by the name sales and use tax number (Certificate of Registration). To buy for resale without paying sales tax, you give the supplier a Form ST-5 Sales Tax Certificate of Exemption. 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. Buyers using Form ST-5 generally need a Georgia sales tax number when registration applies to them. Georgia's ST-5 certificate covers resale and many other exemptions; the buyer marks the reason and lists its registration number.
Industry code: NAICS 448140 (Family Clothing Stores), 458110 under the 2022 update
Get your sales and use tax number (Certificate of Registration) filed · Start your LLC, DBA and EIN · Business licenses
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All Businesses Need a La Fayette Business License & a Trade Business Name ( Walker 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 GA 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 GA Business Tax ID but also need a Business License.
Instead of filing a Trade Business Name, You Can Incorporate in GA or form a(n) GA LLC & You Will Not Need To File A DBA
List of required licenses below include online as well as home or Amazon businesses.
1. Clothing Store The majority of starting businesses need a(n) , La Fayette business tax id registration (business license).
2. Clothing Store Businesses with an trade firm name other than the owner's legal name are required to get a(n) Walker County DBA ( doing business as ) fictitious business name.
3. In GA 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 GAseller'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 GA Federal Tax ID Number and a(n) GA State Employer Tax Number.
5. Instead of filing a fictitious business name DBA Filing in La Fayette, Incorporate in GA or form a(n) LLC.