How to Get a Basic Wholesale Permit From the Department of Treasury

The IRS handles all tax issues in the United States.

A wholesale permit is required for individuals desiring to sell products at wholesale and retail prices. Also known as wholesale license, the wholesale permit allows the government to trace sales through a tax identification number so that it may properly assess the business owner during income tax time. Small businesses seeking a permit or license must apply for an Employer Identification Number, EIN, with the federal Internal Revenue Service, IRS. While health businesses may not apply for an EIN over the Internet, the IRS prefers that all other businesses utilize their online application.

Things You'll Need

• Internet access
• Form SS-4
• Telephone
• Postage stamp

Instructions

Online

1. Go to the Internal Revenue Service website between the hours of 6 a.m. through 12:30 a.m. Eastern time Monday through Friday, or 6 a.m. to 9 p.m. Eastern time on Saturday. The application is also available on Sunday from 7 p.m. to 12 a.m. Eastern time.

2. Click on "Apply Online Now" above the references ands related topic section.

3. Answer all questions posed by the IRS. Do not log out of the system until all questions have been answered and validation takes place. Upon validation of questions, an EIN will be assigned.

4. Download, print and save EIN confirmation notice and log out of the system if prompted.

5. Businesses intending to sell alcoholic beverages must also complete, file and mail a permit form to the Department of Treasury Alcohol and Tobacco Tax and Trade Bureau.

Mail

1. Download and print Form SS-4.

2. Complete all aspects of the form as applicable to the business.

3. Mail the form to the Internal Revenue Service. It typically takes four weeks to receive an EIN.

Telephone

1. Call the Business and Specialty Tax Line at 800-829-4933 between the hours of 7 a.m. to 10 p.m. Monday through Friday.

2. Answer all questions proposed by the IRS assistant.

3. Write down the EIN number that the assistant gives at the end of the interview.

Fax

1. Download and print Form SS-4.

2. Complete all aspects of the form as applicable to the business.

3. Fax completed form to state Internal Revenue office. It typically takes four business days to process a faxed form and issue an EIN.

References

• "Home Business Articles"; Getting a Wholesale License; Robert Harris; November 2006
• SellerPermit.com: Wholesaler's Permit
• IRS.gov; How to Apply for an EIN; February 2011