DOR Taxation web site


A wholesaler is a person or business doing a regularly organized wholesale or jobbing business, is known to the trade as such, and sells only to retail merchants, jobbers, dealers, or other wholesalers for the purpose of resale.


Wholesalers must obtain a standard sales tax license and pay the license fee, but are not required to pay the $50 sales tax deposit


Wholesalers shall be required to report and pay any sales taxes owed on the same basis as any other vendor, but a licensed wholesaler who makes no retail sales can submit a no-tax or  "zero" tax return on an annual basis.


Businesses registered as wholesalers will receive one return in December with which to remit any taxes collected during the year on limited retail sales.


Wholesale businesses with a sales tax liability of $180 per year or less can file annually.  If sales tax liability exceeds $180 per year, a retail sales tax license is required.