Written and maintained by CASRAI Editorial Board
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Short answer: there is no single document called a “wholesale license.” The phrase is an everyday label for a short stack of registrations: a federal EIN, a state registration to sell goods (often a sales tax permit), a resale certificate you hand to suppliers, and, only for some product types, a product-specific license. Work out which of these your supplier actually asks for, then collect them in that order. This page is general business information, not tax or legal advice.
What a “wholesale license” actually is
The U.S. Small Business Administration says licensing and permit requirements “vary based on your business activities, location, and government rules.” That is why no one-size answer exists. In practice, people who search for a wholesale license are usually after one or more of the following.
- An EIN. The IRS issues the Employer Identification Number and states that “you never have to pay a fee for an EIN.”
- A state registration to sell goods. In Texas, for example, the Comptroller’s sales tax permit applies if you “sell or lease tangible personal property in Texas.” Other states use different names and agencies.
- A resale certificate that you give a supplier. See how to get a resale certificate for medical supply distribution.
- A product-specific license where a federal agency regulates the goods. The SBA notes that a federal license is needed for activities regulated by a federal agency, and that local governments set their own registration, licensing and permitting requirements.
Wholesale license requirements
Federal: the EIN
The IRS online application is for a domestic organization formed in the United States or its territories, with its main business location there. The applicant must be the responsible party or an authorized representative and must have the responsible party’s SSN or ITIN. The IRS describes the EIN as used to manage taxes and generally needed to hire employees, operate a partnership or corporation, or pay sales and excise taxes. The IRS also warns about third-party sites that charge for an EIN.
State: registration to sell goods
Using Texas as a worked example: the Comptroller says to apply if you are engaged in business in Texas and sell or lease tangible personal property or taxable services. Applications go through its eSystems portal, the page gives a processing time of about two to three weeks, and the applicant must be at least 18. Have ready the owner’s SSN (or each partner’s SSN or EIN, or each corporate officer’s or director’s SSN), the Texas Secretary of State file number if you are a corporation, and a NAICS code. Applicants without an SSN use form AP-201. Your own state revenue agency sets the rules where you operate, so check its page rather than assuming Texas rules apply.
Local and product-specific
The SBA’s guidance is to start with your Secretary of State website for state requirements and to check city and county sites for local ones. Regulated goods carry their own licensing on top of this. For medical devices see medical supply wholesaler licensing and credentialing; for prescription drugs see pharmaceutical wholesaler licensing; for gases see medical gas license.
Wholesale license vs resale license
The two phrases are often used for the same thing, but they describe different documents in the sequence above. The registration (such as a state sales tax permit) is issued to you by a government agency. The resale certificate is the document you give a supplier so it can record why a purchase is for resale. Which name your supplier uses, and which one it accepts, is something to confirm with the supplier and your state agency. The CASRAI guide on the resale certificate for medical supply distributors covers the certificate itself and the difference between an EIN and a certificate.
What you need
- A defined business entity and its legal name and address.
- An EIN (free from the IRS).
- Your state’s registration number, if your state registers sellers of goods.
- A resale certificate, if the supplier asks for one.
- Any product-specific license for regulated goods, plus local registrations your city or county requires.
Steps
- Identify what you will sell and where. The SBA ties requirements to your business activities and location.
- Form your entity and settle the legal name and address you will use on every document.
- Apply for an EIN directly on the IRS website. It is free.
- Register with your state through its revenue or comptroller agency (in Texas, the sales tax permit via eSystems).
- Check city and county requirements on your local government sites.
- Check whether your products are federally or state-regulated and add that license before you buy stock.
- Prepare your resale certificate and send it with the supplier’s new-account form.
How to open a wholesale account
Opening a wholesale account means completing a supplier’s new-account application. Each supplier sets its own form, so ask which documents it requires and in what format before you submit. The documents above (EIN, state registration number, resale certificate and, for regulated goods, the relevant license) are the ones to have ready. For devices and credentialing, the medical supply wholesaler guide walks through account opening in that setting.
When your lab is the buyer, not the reseller
These registrations exist for businesses that sell goods. The Texas Comptroller page, for instance, applies to those who sell or lease tangible personal property. A laboratory purchasing consumables for its own use is a buyer, so the question to put to the supplier and your institution’s purchasing or finance office is which purchasing documents apply to you, such as tax-exempt institutional paperwork, rather than whether you need a seller’s registration.
What can go wrong
- Paying for a free number. The IRS warns that some sites charge for EINs; the IRS charges nothing.
- Assuming one state’s rules apply everywhere. The SBA says requirements vary by location, and local governments add their own.
- Missing a product-specific license. Registering to sell goods does not cover federally regulated products.
- Mismatched names. Using different legal names or addresses across the EIN, state registration and supplier form is an avoidable source of delay.
- Waiting too late. The Texas page cites about two to three weeks processing, so apply before you need to buy.
When to get professional help
Ask your state tax agency which registration and certificate forms it issues and accepts. For questions about how a certificate applies to a particular purchase, entity structure, or regulated goods, speak to a CPA or an attorney.
FAQ
How to get a wholesale license?
Form your business, get a free EIN from the IRS, register with your state to sell goods (in Texas, a sales tax permit), check city, county and product-specific requirements, then give your suppliers a resale certificate with their account form. The exact documents vary by state and by product.
How to open a wholesale account?
Complete the supplier’s new-account application. Ask the supplier which documents it requires, and have your EIN, state registration number and resale certificate ready; add any license for regulated goods.
Does an EIN count as a wholesale license?
No. The IRS describes an EIN as a number used to manage taxes. It identifies your business to the IRS and is one input to the state registration, not a license to sell.
Does it cost money to get an EIN?
No. The IRS states you never have to pay a fee for an EIN.
Sources
- IRS, Apply for an Employer Identification Number (EIN) online, checked 2026-11-01.
- Texas Comptroller of Public Accounts, Sales tax permit, checked 2026-11-01.
- U.S. Small Business Administration, Apply for licenses and permits, checked 2026-11-01.







