A business tax wholesale number allows a business to purchase goods for resell without paying sales tax. Resell means you are purchasing the goods to sell them to the public, not for personal use. Business tax wholesale numbers are issued on Certificates of Exemption also known as Reseller Certificates. Before you apply to your state tax department for a certificate authorizing tax-exempt wholesale purchases, you must have a federal Employer Identification Number from the Internal Revenue Service.

EIN Number

Visit the IRS website. Click on “Businesses” in the top menu navigation bar to go to the “Tax Information for Businesses” page.

Click “Employer ID Numbers” in the left menu of the “Tax Information for Businesses” page to go to the “Employer ID Number (EINs)” page.

Click the “apply online” link in the first paragraph on the “Employer ID Numbers (EINs)” page to go to the “Apply for an Employer Identification Number (EIN) Online” page.

Click the “Apply Online Now” link at the bottom of the “Apply for an Employer Identification Number (EIN) Online” page, above the “Reverences/Related Topics” section to go to the “EIN Assistant” page.

Click the “OK” button on the “EIN Assistant” page to agree to the terms of using the “EIN Assistant.”

Click the “Begin Application” button at the bottom of the “EIN Assistant” page. To complete this form, have available the business owner's Social Security number, the business owner's individual taxpayer identification number or an employer identification number.

Complete the EIN application following onscreen instructions. Click the “Continue” button in the bottom-right corner of the screen after answering each question.

Print your EIN number after you complete the “EIN Assistant” application.

Certificate of Exemption

Go to the IRS website. Click on “Businesses” in the top menu navigation bar to go to the “Tax Information for Businesses” page.

Click the “Small Business/Self-Employed” link in the “Businesses” submenu in the top menu navigation bar to go to the “Small Business and Self-Employed Tax Center” page.

Scroll to the bottom of the “Small Business and Self-Employed Tax Center” page and click the “State Links” link located near the bottom of the page to go to the “State Links” page.

Click your state on the “State Links” page to go to your state's official business website. There may be multiple business websites for your state, going through these steps insures you go to the correct website.

Keep your EIN number available because you will need it to apply for your Certificate of Exemption.

Search for the terms, “sales,” “tax,” “exemption” and “reseller”. Be careful to click on the links that apply specifically to “sales tax exemption,” not tax exempt status. Non profit organizations are sometimes called tax exempt organizations.

Click on the “contact” link located at either the bottom or top of the web page if your search yielded no usable results. On the contact page, locate the phone number to ask questions about your business. Ask a state business office representative to help you get the forms to apply for a reseller certificate or certificate of exemption.

Follow the instructions either on the website or from the business office representative to complete the application and apply for your reseller certificate.

Tip

To apply for an EIN number by phone, fax or mail, go to the "How to Apply for an EIN" page.