Plain-language notes on U.S. tax deadlines, IRS letters, cross-border reporting and running a small business, written by the CPAs who handle these questions every day.
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.
Costco has no public supplier application: non-food prospects contact the Issaquah office, food prospects a regional office, and buyers decide. For tax you are a wholesaler: Costco collects sales tax, you sell for resale and get no 1099-K. Settle the contracting entity, W-9 or W-8BEN-E, resale certificates and Form 5472 first.
As of November 2026 Home Depot runs no open third-party marketplace, so the way in is as a supplier: submit products, hear from merchants within about 60 days, then sign the supplier agreement, provide insurance and a W-9 or W-8, and connect EDI. For tax you are a wholesaler: no sales tax, no 1099-K, and resale certificates to keep.
Trade programs like Perigold Trade give designers 10% or more off, but a discount isn't a tax exemption. Designers who resell furniture to clients are retailers in most states: register, buy for resale with a certificate, then charge the client. Design fees are taxed very differently in New York, California and North Carolina.
On Lowe's Marketplace you are the seller: Lowe's collects sales tax, you get a 1099-K, and your U.S. warehouse states bring tax obligations. As a Lowe's vendor you sell wholesale: no sales tax on a resale certificate and no 1099-K, but EDI, deductions and allowances to manage. Setup and bookkeeping differ too.
Newegg collects sales tax on Newegg Business platform orders, and buyers apply to Newegg for exemptions with Newegg Inc named as seller. Off-platform wholesale orders are yours: check each state's nexus and collect resale certificates; issuing your own to suppliers generally requires registration. B2B orders pay 25 days after delivery.
A samsclub.com drop ship vendor sells goods to Sam's Club and ships them from its own warehouse to members. Sam's Club collects sales tax and you don't, on a resale certificate, but your warehouse state brings income tax, franchise tax and possibly wholesaler registration. Returns, deductions and freight follow the agreement.
On Target Plus you are the seller: Target collects sales tax and payouts over $20,000 and 200 transactions bring a 1099-K. As a Target vendor you are a wholesaler: collect Target's resale certificate instead of tax, generally get no 1099, and recognize revenue on delivery terms. Doing both means keeping channels separate in the books.
