In Virginia, a business that sells items to the public must collect sales tax. Because of this, they are allowed to purchase those items at wholesale prices to keep the items from being taxed twice. Before starting a retail business of any kind within the state, the operator will need to apply for certain certificates of operation and registrations. The business cannot operate until it does these things and receives the proper papers.
Register your business with the state of Virgina. All business must register. You can do it online or by sending a registration to the Virginia Department of Taxation. This form covers many registrations all in one, including Sales and Use Tax ID.
Receive and write down the Virginia account number that you are given after registration. If you mail in your registration you will have to wait for this information in the mail, which could take a couple of weeks.
Receive your Virginia Certificate of Registration for sales tax in the mail. This is your proof that you will be selling things for resale and is needed in order to purchase things at wholesale. It must be posted in your business.