Selling on Lowe's: Lowe's Marketplace vs. becoming a Lowe's vendor, eligibility, fees, product compliance, sales tax, 1099-K and entity choice (2026)

Lowe's Marketplace is Lowe's third-party seller program on Lowes.com. It launched in December 2024, and Lowe's announced a Mirakl partnership in May 2025. It is curated: Lowe's FAQ says plainly that it is not open to everyone, and the application states that only U.S.-registered businesses may apply, with an EIN and shipments from U.S. warehouses. Customers see that items are sold and shipped by a third-party seller, but can return them to Lowe's stores.

Lowe's is headquartered in Mooresville, North Carolina, and is the second-largest U.S. home improvement retailer. The marketplace carries home-related goods: indoor and outdoor furniture, kitchen and bath, décor, power and hand tools, lighting, lawn and garden, outdoor living and more. Here is what can be confirmed from Lowe's site, press releases and public reporting through November 2026.

Description: in date order; each row is a change, its source and what it means for sellers.

When	What happened	Source	What it means
December 2024	Lowe's Marketplace launches, first on Rithum	Lowe's press release (2025-05-21); trade press	Sellers could list through Rithum
May 21, 2025	Mirakl partnership announced to expand categories and sellers	Lowe's press release	Selected sellers manage catalog, pricing and orders in the Mirakl portal
January 2026	Lowe's says it approves sellers rather than vetting each SKU and doesn't want an "endless aisle"	Trade press (Chief Marketer, 2026-01-28)	Seller credentials and category fit decide
June 2026	Store associates can search Marketplace items and order them for home delivery; assortment more than doubled in a year; still invite-only	Trade press (Modern Retail, 2026-06-26)	Online items can sell through 1,700+ stores
Checked November 2026	FAQ: not open to everyone; no international shipping; store returns; promotions opt-in; existing vendors may apply	Lowes.com "Sell on Lowe's Marketplace" FAQ	A Chinese seller needs a U.S. company and a U.S. warehouse first
Checked November 2026	Application: U.S.-registered businesses only, with EIN, state of registration and warehouse states; parcels in 48 business hours, LTL in 4 business days	Lowe's Marketplace seller application	Entity and warehouse are settled before applying

• Seller counts and commission aren't public: Lowe's has not published seller numbers, commission rates or payout timing; they are in the seller agreement signed after selection. Figures such as "8% to 15%" online are agency estimates, not Lowe's numbers.
• Not the same as Home Depot: both are home improvement retailers, but their third-party and supplier rules differ; see yclcpa.com/homedepot.

Click "Apply now" at Lowes.com/Marketplace and complete a two-step form: first the business (legal name, storefront name, state of registration, EIN, business address, contact, shipping capability, warehouse states, other marketplaces, annual online sales), then the assortment (core categories, SKU count, GS1 barcodes, reviews platform). Lowe's reviews applications, and selected businesses receive an onboarding invitation.

Description: each row is an application question, with what to prepare and the tax angle.

Application question	What to prepare	Watch for
Legal name, storefront (DBA) name	State formation documents; DBA filing if any	Must match the EIN letter and bank account name
State of registration	One of the 50 states	The form lists U.S. states only; a foreign company can't apply directly
EIN	IRS CP 575 or 147C	The form says only U.S.-registered businesses may apply
Business address	U.S. address	Matches tax records and the W-9
Can you meet shipping requirements	Parcels within 48 business hours, LTL within 4 business days	Missed shipments hurt seller performance
LTL needed; warehouse states	Primary and up to two more warehouse states	Each warehouse state is a physical-presence state for you
Business type	Online-only retailer, original manufacturer, authorized reseller, store with digital fulfillment	Manufacturers and authorized resellers can show supply more easily
Other marketplaces, annual online sales, marketing spend	Sales data from Amazon, Walmart, Wayfair and others	Should agree with your books and 1099-Ks
Channel partner	Mirakl Connect, ChannelEngine, Acenda, Feedonomics, GoFlow, ChannelAdvisor and others	Order and settlement data for the books comes from here
Already a Lowe's vendor (1P or drop-ship)	Vendor number (VBU)	Existing vendors may apply if items don't duplicate Lowe's assortment
Core categories, SKU count, description	Appliances, building materials, electrical, flooring, hardware, kitchen and bath, lawn and garden, lighting, lumber, millwork, paint, power equipment, rough plumbing, outdoor living, tools and others	Items must meet Lowe's product-attribution requirements
All items GS1-certified	GS1 UPCs	Don't use barcodes of unknown origin

• What the review looks for: Lowe's selects sellers aligned with its home improvement brand and strategy and monitors performance and ratings. An established record on Amazon, Walmart or Wayfair, your own brand or manufacturer status, U.S. warehouses and after-sale service all help.
• After launch: sellers see sales and inventory data; items appear alongside Lowe's own stock in search; Marketplace sellers are excluded from Lowe's promotions unless they opt in through their account manager.
• Returns: customers can return Marketplace items to any Lowe's store. What happens to the goods and who pays freight and refunds follows the seller agreement; book refunds, return freight and write-offs separately.
• Not accepted: the FAQ says the initial launch excludes sellers shipping from abroad, so cross-border parcels from China don't qualify.

Retail product suppliers register on Lowe's supplier page through RangeMe; suppliers interested in Lowe's private brands (such as Kobalt, allen + roth and Style Selections) use PROVIS; indirect, non-retail suppliers use Supplier Gateway. Registration is free, but it doesn't make you a supplier: Lowe's contacts registrants when a Product Line Review or bid needs them, and a vendor number is created only on selection.

• Registration data (Lowe's supplier FAQ): company information, federal tax ID, D-U-N-S number (see yclcpa.com/duns), legal structure, parent company, business size, product certifications, item information, employees, year established, annual revenue and sustainability information. A parent and subsidiary with different tax IDs register separately.
• When opportunities come: Lowe's says registration doesn't trigger a Product Line Review or RFP; those follow contract expirations and new initiatives. The "Into the Blue" pitch event was closed to applications as of November 2026.
• Two supply relationships: a stocking (1P) vendor sells to Lowe's and ships to its distribution centers or stores; a drop-ship vendor sells to Lowe's but ships from its own warehouse to the customer. Either way Lowe's is the retailer, sets the retail price and collects sales tax from the customer.
• Quality assurance in two tracks (Lowe's 2026 QA requirements): for a domestic vendor, Lowe's buys in the U.S. and, if goods are imported, the vendor is importer of record; for an import vendor, Lowe's and its subsidiaries are importer of record, and the nominated factory goes through the Retail Ethical Sourcing Assessment (RESA), Enterprise Quality Assessment (EQA), product and transit testing and PO inspections, plus performance specification testing for private brands.
• EDI and chargebacks: orders, ship notices and invoices usually run on EDI (commonly 850, 856 and 810; Lowe's specifications decide). Inaccurate ship notices, labels or late shipments draw deductions or fines under the vendor agreement and compliance manual, with amounts not public. Reconcile every deduction and dispute on time.
• Code of conduct: every vendor follows Lowe's Vendor Code of Conduct on labor, environment and anti-bribery, and factories may be audited.

Description: each row is a relationship, with the seller of record, inventory, importer, sales tax and 1099-K.

Relationship	Seller of record	Inventory and shipping	Importer	Sales tax	1099-K
Marketplace seller	You (Lowe's is the marketplace)	Your U.S. warehouse or 3PL, you ship	Your U.S. company or forwarder	Lowe's collects as marketplace facilitator	Lowe's issues one above the threshold
Stocking vendor (1P, domestic)	Lowe's	Delivered to Lowe's DCs or stores	You, if imported	None from you, on Lowe's resale certificate	None
Drop-ship vendor	Lowe's	You ship from your warehouse to the customer	You, if imported	Lowe's collects from the customer; you hold a resale certificate	None
Import vendor (incl. private brand)	Lowe's	Factory ships to Lowe's under the contract	Lowe's and its subsidiaries	No U.S. sales tax on the sale to Lowe's	None

Home improvement is one of the most compliance-heavy categories: plug-in products need certification from UL or another nationally recognized testing laboratory (NRTL), composite wood must meet formaldehyde emission limits, California sales may need Prop 65 warnings, appliances and lighting must meet efficiency standards, and wireless products need FCC authorization. Some are legal requirements, others retailer requirements. Labs and lawyers handle compliance; on the tax side, testing, certification, recalls and claims need to be booked correctly.

Description: each row is a requirement, with typical products, whether it is law or a retailer requirement, and what to watch.

Requirement	Typical products	Nature	Watch for
UL, ETL or other NRTL certification	Lighting, ceiling fans, power tools, appliances, outlets, cords, chargers	Expected by major retailers; required by some codes and rules	Whole-product vs. component certification; marks must be used correctly
CARB Phase 2 / TSCA Title VI	Furniture, cabinets and flooring with particleboard, MDF or hardwood plywood	Federal and California law	Third-party certifier and labels; importers keep records
California Prop 65	Products sold into California that contain listed chemicals	California law	Warnings as required; platforms often ask sellers to confirm
ENERGY STAR	Appliances, lighting, fans, windows	Voluntary label (EPA)	Buyers expect it in many categories; DOE efficiency standards themselves are mandatory
FCC authorization	Smart switches, doorbells, Wi-Fi or Bluetooth products	Federal law	Wireless products can't be sold without it
CPSC rules and certificates	Regulated consumer products, children's products, clothing storage tip-over rules	Federal law	From July 8, 2026, certificate data for certain imports is filed through ACE

• Booking compliance costs: testing and certification are generally current expenses; inspections and transit tests for a specific shipment can go into that shipment's cost; recalls and claims are booked as incurred, with larger exposures reviewed for accrual.
• Who is responsible: Marketplace sellers answer for their own products; vendors answer under the supply agreement and QA requirements. Compliance opinions, product liability and contract terms belong to lawyers and testing labs.

Three: open a Marketplace store with a U.S. company and U.S. warehouse, pricing and selling yourself; become a drop-ship or stocking vendor, selling wholesale to Lowe's; or become an import vendor (including private brand), with Lowe's as importer of record. The first keeps the most margin but puts all U.S. tax and operations on you; the third can work without a U.S. company, but means Lowe's factory audits, testing and inspections, with price set in negotiation.

• Marketplace fits: brand sellers already selling large home goods, outdoor furniture, lighting, bath or tools on Amazon, Walmart or Wayfair, with a U.S. company, U.S. warehouse (own or 3PL), LTL delivery and after-sale service.
• The vendor route fits: manufacturers with factories and their own brand, or able to make Lowe's private brands, comfortable with EDI, QA and chargebacks, and able to agree on price and payment terms.
• Seasonality in bulky and outdoor categories: patio furniture, grills, pools and lawn and garden peak in season, and pre-season stock concentrates in U.S. warehouses, creating tax obligations in those states (see the sales tax section).
• Tariffs matter a lot: as of November 2026, Section 301 tariffs on Chinese-origin goods remain; wood products also carry Section 232 tariffs (10% on softwood lumber, 25% on upholstered wooden furniture and on kitchen cabinets and vanities, with the increases once set for January 1, 2026 postponed to January 1, 2027); steel and aluminum goods may fall under Section 232 derivative tariffs. Whoever is importer of record pays and can claim refunds. The full tariff timeline is at yclcpa.com/fba.

The big difference is who the seller is. On Lowe's Marketplace, Amazon, Walmart, Etsy and TikTok Shop you sell to the customer, the platform collects sales tax and you get a 1099-K; as a Lowe's or Wayfair supplier you sell wholesale to the retailer, which sells to the customer, with no 1099-K. Lowe's Marketplace has one of the highest bars of the group: U.S.-registered businesses only, U.S. warehouses, by invitation.

Description: each row is a platform, with who can join, the seller of record, fees, fulfillment, sales tax, 1099-K and payouts. Fees and rules change; each platform's seller center decides.

Platform	Who can join	Seller of record	Fees	Fulfillment	Sales tax	1099-K	Payout
Lowe's Marketplace	U.S.-registered businesses, curated, U.S. warehouses	Seller	Commission not published; in the seller agreement	Seller ships (incl. LTL)	Lowe's collects	Yes	Per seller agreement
Lowe's vendor	Registered suppliers that are selected	Lowe's	No onboarding fee; deductions and allowances	To Lowe's DCs or drop-ship	Lowe's collects from customers	No	Per invoice terms
Amazon	Individuals and businesses in the U.S. and most countries, including China	Seller	Professional plan $39.99/month + 8%–15% referral in most categories	FBA or self-fulfilled	Amazon collects	Yes	Generally every 14 days
Walmart Marketplace	U.S. businesses and businesses from some countries including China, by application	Seller	No monthly fee; 6%–15% referral in most categories	WFS or self-fulfilled	Walmart collects	Yes	Per settlement cycle
Wayfair	Suppliers (wholesale)	Wayfair	No onboarding fee; wholesale pricing	Drop-ship or CastleGate	Wayfair collects from customers	No	Per invoice terms
Etsy	Handmade, vintage and craft-supply sellers worldwide	Seller	$0.20 listing + 6.5% transaction + U.S. processing 3% + $0.25	Self-fulfilled	Etsy collects	Yes	Per Etsy Payments settings
TikTok Shop	Local stores need a U.S. individual or company; cross-border by invitation	Seller	About 6% in most categories	Platform logistics or approved warehouses	TikTok collects	Yes	Per settlement cycle

• Details by platform: Amazon at yclcpa.com/amazon and yclcpa.com/fba, Walmart at yclcpa.com/walmart, Wayfair at yclcpa.com/wayfair, Etsy at yclcpa.com/etsy, TikTok Shop at yclcpa.com/tiktok.

Marketplace sellers: Lowe's collects and remits sales tax on Lowes.com orders as a marketplace facilitator in states with sales tax, so you generally don't collect it; but registration in warehouse states, off-platform sales and gross-receipts taxes (Washington B&O, the Texas franchise tax) remain yours. Vendors: selling to Lowe's is a wholesale sale, so you take Lowe's resale certificate and charge no sales tax; when you drop-ship from your warehouse to the customer, the certificate needs to cover the ship-to state.

• The warehouse is nexus: Marketplace orders ship from U.S. warehouses, and each warehouse state gives you physical presence, regardless of sales thresholds. Some states require sellers with physical presence to register even when the marketplace collects every order, and the warehouse can bring that state's income or franchise tax. Federal P.L. 86-272 generally doesn't protect sellers keeping inventory in the state (see yclcpa.com/fba).
• Thresholds count every channel: $100,000 a year in most states, $500,000 in California, Texas and New York; tax on your own site, wholesale and in-person sales is yours (tools at yclcpa.com/stripetax).
• Vendor resale certificates: Lowe's provides resale or exemption certificates to its suppliers; keep them by state. In a state audit, wholesale sales without a certificate can be treated as taxable retail sales. For drop shipments, some states want a certificate valid in the delivery state; follow each state's rules.
• North Carolina: Lowe's is headquartered in North Carolina; for North Carolina sales tax registration and returns, see yclcpa.com/salestax.

Marketplace sellers: above $20,000 and 200 transactions in a year, the platform issues a 1099-K showing gross amounts, which must be reconciled to settlement reports (see yclcpa.com/1099k). Vendors: Lowe's pays invoices for goods, which is wholesale revenue with no 1099-K; revenue follows invoices, with deductions, allowances and returns booked separately.

• Get the W-9 right: the platform collects a W-9 at onboarding; the name and TIN must match IRS records, or payouts face 24% backup withholding. A foreign-owned single-member LLC can't simply give the LLC's EIN on a W-9 (next section and yclcpa.com/w8ben).
• Gross vs. net: Marketplace payouts are net of commissions and refunds; book revenue gross and record commissions, refunds and shipping separately so the 1099-K reconciles.
• Vendor deductions: Lowe's chargebacks, price protection, co-op and advertising fees and defective allowances generally reduce revenue or are booked as expenses; keep Lowe's deduction detail for each, dispute where you can, and record the outcome.
• Drop-ship freight: carrier and LTL charges a drop-ship vendor pays are expenses; any freight allowance Lowe's pays is revenue.

Lowe's Marketplace takes U.S.-registered businesses only, so the entity comes first. A U.S. resident can start with a single-member LLC and consider an S corporation as profit grows; a foreign-owned single-member LLC is disregarded for U.S. tax and, with a U.S. warehouse and U.S. sales, raises the most issues; a Chinese factory's U.S. subsidiary is usually a C corporation; a multi-platform seller keeps one company and one set of books by channel.

Description: each row is a seller situation, with the usual choice, the annual federal filings and what to watch.

Seller situation	Usual choice	Federal filings	Watch for
U.S. resident (citizen, green card, resident for tax)	Single-member LLC or S corporation	Schedule C; S corporation 1120-S + K-1	S corporation can cut self-employment tax as profit grows (yclcpa.com/scorp); foreign owners can't hold S shares
Single-member LLC 100% owned by a foreign individual	Workable, but W-8 and effectively connected income must be handled	Pro forma 1120 + 5472; owner files 1040-NR if there is ECI	U.S. warehouse and U.S. sales usually create ECI; Form 8832 can elect C corporation treatment
Foreign company with a U.S. subsidiary	U.S. C corporation	1120 + 5472	21% federal tax; arm's-length related-party pricing (yclcpa.com/subsidiary)
Multi-platform seller (Amazon, Walmart, Lowe's and others)	One company with channel-level books, or several companies by brand or risk	By entity	Combine inventory states across platforms; several companies mean intercompany accounts

Why the foreign-owned single-member LLC raises the most issues

• W-9 or W-8: the LLC is disregarded; under the W-9 instructions a foreign owner gives the appropriate W-8 (generally W-8ECI when the income is effectively connected), not a W-9 under the LLC's EIN. If the platform only offers a W-9, ask the platform and follow your CPA's advice (yclcpa.com/w8ben).
• Pro forma 1120 + 5472 every year: required whenever there are transactions with the owner, profit or not, by April 15 by fax or mail; each missed form starts at $25,000 (yclcpa.com/5472).
• Effectively connected income: Lowe's Marketplace requires shipping from U.S. warehouses. U.S. inventory, U.S. sales and U.S. employees or agents usually amount to a U.S. trade or business, so the owner files 1040-NR (a foreign corporate owner files 1120-F) at graduated rates.
• Form 8832 C corporation election: the LLC can elect to be taxed as a corporation; under Treas. Reg. §301.7701-3(c)(1)(iv), after a change in classification it generally can't change again for 60 months. It then pays 21% federal tax, and dividends to a foreign owner carry 30% withholding, generally 10% under the U.S.–China treaty. The full comparison is at yclcpa.com/walmart and yclcpa.com/ccorp.

State taxes and fees

• State of formation and states of operation: Wyoming and Delaware are common, but warehouse and office states may require foreign qualification (yclcpa.com/llc).
• California $800: inventory in California or sales above its doing-business thresholds bring the $800 minimum franchise tax.
• Texas franchise tax: inventory in Texas means registering and filing; the no-tax-due threshold for 2026 and 2027 reports is $2,650,000, and entities below it still file an information report.

When a Chinese factory sells to its own U.S. subsidiary, which then sells on Lowe's Marketplace, that step is a related-party transaction: price at arm's length (§482), the subsidiary's inventory cost generally can't exceed the customs value (§1059A), and the dealings go on Form 5472 each year. Price too low and profit piles up in the U.S.; too high and the U.S. company loses money year after year, which draws questions from both the IRS and Customs.

• §482 arm's length: compare with the factory's prices to unrelated buyers, or the return a U.S. distributor would earn, and keep the pricing support (yclcpa.com/subsidiary).
• §1059A: for goods imported from a related party, the U.S. company's inventory cost generally can't exceed the customs value declared; keep the entry value and the book purchase price consistent.
• Importer of record: if the subsidiary imports, it registers with CBP, and formal entries (generally over $2,500) need a customs bond; under DDP the forwarder is the importer, and duties and refunds sit with the forwarder.
• Duties in inventory cost: duties, inbound freight and brokerage go into inventory and become cost of goods sold when sold; IEEPA duties stopped by the Supreme Court on February 20, 2026 can be refunded to the importer of record through CBP (yclcpa.com/fba).
• The import-vendor alternative: if the factory sells to Lowe's as an import vendor, with Lowe's as importer of record and title passing outside the U.S., the factory generally isn't doing business in the U.S., needs no U.S. company and gives Lowe's a W-8BEN-E. Whether it has a taxable U.S. presence depends on the contract and its U.S. activities, case by case.

Marketplace sellers download order and settlement reports monthly from Mirakl or their channel tool, book revenue gross, record commissions, refunds, shipping and 3PL storage separately, and cost inventory by unit; vendors book revenue by invoice and reconcile every Lowe's deduction, allowance and co-op charge. Year-end inventory counts and values matter, especially with seasonal stock.

• Settlement reports are the source: order number, item, price, shipping, commission, refund and payout date, matched to bank deposits.
• LTL and 3PL bills: delivery, storage and handling fees booked monthly and tied to orders, so each SKU's true margin shows.
• Returns: for items returned to stores, the seller agreement decides whether they come back to you, get liquidated or are scrapped; refunds reduce revenue and scrapped goods come out of inventory.
• Inventory method: small businesses with average annual gross receipts over the prior three years of $32,000,000 or less (2026) can use simplified inventory methods, but sellers with heavy seasonal stock usually get better numbers from actual counts.
• Several platforms: Amazon, Walmart, Wayfair and Lowe's in one company share one set of books by channel, so profit is clear and 1099-K revenue isn't doubled or missed.

Pick the route (Marketplace or vendor), then the entity and the warehouse, then the application materials. Once an entity and tax ID are on file with the platform and the bank, changing them is painful, so settling these first saves the most trouble.

Description: each row is a task, whether each route needs it, and who receives it.

Task	Marketplace	Vendor	Who receives it
Choose the route: sell yourself or wholesale to Lowe's	Yes	Yes	You and YCL
U.S. company (state formation, registered agent)	Required	Usually for domestic vendors; not always for import vendors	Secretary of state
EIN and letter (CP 575 / 147C)	Required	Federal tax ID needed	IRS
W-9 or W-8 decision	Yes	Yes	Platform; Lowe's
D-U-N-S number	Not always	Asked at registration	Dun & Bradstreet
U.S. bank account	Required	Yes	Bank
U.S. warehouse or 3PL contract; LTL carrier	Required	For drop-ship	3PL; carrier
GS1 barcodes	Yes	Yes	GS1 US
Product certifications (UL, CARB, FCC and others)	Yes	Yes	Testing labs
Importer, customs broker, bond	If you import	Domestic vendors	Broker; CBP
Sales and income tax review for warehouse states	Yes	For drop-ship	YCL; state revenue departments
Bookkeeping and settlement reconciliation	Yes	Yes (EDI, deductions)	YCL

Example (hypothetical numbers, to show the method): a patio furniture factory in Ningbo forms B Inc., a wholly owned Delaware C corporation, in 2026, leases space in a Georgia 3PL warehouse and is selected for Lowe's Marketplace. The factory sells to B Inc. at an annually set transfer price, and B Inc. is importer of record. For 2026:

What to watch:

• Transfer price: set purchases at $400,000 and U.S. profit becomes $300,000, with more U.S. tax; set them at $800,000 and B Inc. loses $100,000, inviting a §482 adjustment. Support the price, and keep it consistent with the customs value (§1059A).
• Form 5472: payments for goods, capital and loans between B Inc. and its parent go on Form 5472 every year.
• State tax: the Georgia warehouse creates Georgia physical presence; Lowe's collects sales tax on Lowes.com orders, but B Inc. files Georgia income tax. Moving stock to California or Texas brings the $800 California minimum and the Texas franchise tax into play.
• 1099-K: B Inc. receives a 1099-K that may differ from $1,500,000 (shipping, tax and refund conventions); list the differences from settlement reports.

If the same factory became a Lowe's import vendor, with Lowe's as importer of record, it would sell directly to Lowe's, Lowe's would pay the duty, and B Inc. would generally not be needed for that flow; but Lowe's negotiates the price, and the factory goes through audits, testing and inspections. Both routes can run in parallel as long as the items don't duplicate Lowe's existing assortment.

Start with whether you are a brand seller or a factory, whether you have a U.S. company and warehouse, and whether you want Marketplace or the vendor route. Common situations:

• Situation A: a U.S. resident selling home improvement goods on Amazon and Walmart, adding Lowe's. Apply to Marketplace with your existing U.S. company; review sales and income tax across every platform's inventory states; consider an S corporation as profit grows.
• Situation B: a Chinese owner's single-member LLC with a U.S. 3PL warehouse. Bring past pro forma 1120 + 5472 filings current, settle the W-8 and ECI questions, decide on a Form 8832 C corporation election, then apply.
• Situation C: a Chinese factory aiming at Lowe's private brands or import supply. Register through PROVIS or RangeMe with a D-U-N-S number, product certifications and factory audit readiness; with Lowe's as importer, a U.S. company is generally not needed, but have a lawyer review the contract.
• Situation D: a Chinese factory that wants to sell on Lowe's itself. Form a U.S. subsidiary (usually a C corporation), lease U.S. warehouse space, set the transfer price and importer, then apply to Marketplace; file 1120 + 5472 each year.
• Situation E: already a Lowe's vendor, with heavy deductions and books that don't tie. Reconcile every EDI document and deduction, dispute on time, book revenue, allowances and deductions separately, and file resale certificates by state.