Drop-Shipping for Overstock and Other Retailers: Sales Tax, Resale Certificates and Wholesale Registration
When you sell to a retailer like Overstock and ship straight to its customer, the retailer collects sales tax from the customer and your sale is wholesale, exempt only with a valid resale certificate. If you have nexus in the customer's state and no certificate, that state can tax your wholesale price. Register where your inventory sits; North Carolina requires wholesalers to register before doing business.
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