Selling on Perigold: how luxury furniture brands get on, the Trade program, white-glove delivery, tariffs and U.S. company taxes (2026)

Perigold is the luxury home site Wayfair launched in 2017, based in Boston and built around curated design brands: about 1,500 brands and 3.5 million products, with what Wayfair calls a "very narrow" overlap with Wayfair.com. The supplier contract, back office and payment terms are the same as Wayfair's; what differs is the curation bar, the customer, the price points, the designer channel and white-glove service.

As of November 2026, the public record looks like this:

Description: each row is one aspect, with Perigold on the left, Wayfair.com on the right and the source in the last column.

Aspect	Perigold	Wayfair.com	Source
Positioning	Luxury home, curated design brands	Mass-market home, widest selection	Wayfair FY2025 10-K
Scale	About 1,500 brands, 3.5 million products; over $400 million a year; close to 400,000 active customers	About 20,000 suppliers, 40 million+ products; 2025 net revenue $12.5 billion	Wayfair CEO, Aug 2026; 10-K
Price points	E.g., sofas from $2,000 to $7,000 and up	Mostly low to mid	Perigold GM interview, Mar 2026
Customers	High-income households spending almost 3x a Wayfair customer per year; design professionals are 15%–30% of users	Mass consumers	Wayfair CEO, Aug 2026; Business of Home, Apr 2025
Supplier contract	Wayfair supplier agreement plus Perigold terms in Partner Home; you may limit sales to Perigold channels	Wayfair supplier agreement	Supplier agreement (2025-11-14), §3.1 and P-5
Delivery	Free white-glove delivery; high-touch monitoring of large orders	Small parcel, with most large items on Wayfair's delivery network	Wayfair CEO, Aug 2026; 10-K
Stores	Houston (about 20,000 sq ft, June 2025) and West Palm Beach (about 30,000 sq ft, 2025); no openings planned for 2026	Wayfair, Joss & Main and AllModern stores, plus outlets	10-K; Glossy, 2026-03-30
Membership	Perigold Insider: $175 a year, 10% back (launched 2026-10-14); trade-account purchases don't earn it	Wayfair Rewards	Perigold press release, 2026-10-14

• Why it matters: Wayfair's CEO says Perigold has grown double digits every year, above 20% in both 2024 and 2025, and Perigold reported more than 35% growth in Q2 2026. About 40% of Perigold customers each year are new to the Wayfair family.
• Not a separate marketplace: Perigold has no seller center of its own. Brands manage products, orders, invoices and reports in Wayfair's Partner Home, where the Perigold-specific terms also live.
• No audited segment data: Wayfair doesn't break out results by brand. The scale figures above come from executives' interviews and press releases.

The door is Wayfair's supplier application at sell.wayfair.com. Once accepted, you sign Wayfair's supplier agreement, get Partner Home access and list under Perigold's terms. Perigold is curated: it looks at positioning, materials and construction, imagery and content, and service capability. There is no single published checklist, so the Perigold terms in Partner Home and the category team's written requests govern.

Description: six steps from top to bottom; each row lists what to do, what Perigold or Wayfair expects, and what to prepare on the tax side at the same time.

Step	What to do	Platform side	Tax side
1. Positioning and assortment	Pick collections suited to luxury; settle fabrics, finishes and sizes	Perigold curates on materials and construction; many brands start with bestsellers and add made-to-order later	Landed cost, tariff and margin per SKU
2. Apply and sign	Apply at sell.wayfair.com; sign the supplier agreement	The agreement covers all Wayfair channels; a Perigold supplier may limit sales to Perigold channels	Choose the contracting entity: U.S. company or foreign company
3. Documents and insurance	Registration number, tax ID, bank account, liability insurance certificate	General liability of at least $1 million per occurrence and $2 million aggregate per year	W-9 or W-8BEN-E; insurance booked
4. Content and samples	High-resolution multi-angle images, dimension drawings, materials and care; samples and swatches on request	Luxury shoppers expect a high image bar; Wayfair picks store assortments	Sample and photography costs; samples clear customs too
5. Logistics and lead times	North American warehouse or 3PL; drop-ship, or CastleGate if you can't; real made-to-order lead times	Wayfair arranges large-parcel pickup and white-glove delivery	State tax from inventory location; who is importer
6. Go live and operate	Manage orders, inventory and invoices in Partner Home; follow forecasts	Paid 60 days after invoice; Quick Pay in 30 days for 2%	Monthly reconciliation of invoices, deductions, returns and damage claims

• The curation bar: Wayfair's CEO said in August 2026 that Perigold built standards around materials and construction so every brand, from entry level to exclusive, meets a consistent bar. Earlier coverage notes that brands often launch with a set of bestsellers and core finishes, then expand to made-to-order.
• Imagery and content: Wayfair's onboarding guide asks for a full product list and strong images. For luxury furniture, consistent multi-angle photography per configuration is common. Perigold now uses AI for room scenes, but product images, dimensions and materials still come from the brand, and accuracy comes first.
• Samples and swatches: the agreement's physical retail terms say suppliers provide samples and swatches on request. The Houston and West Palm Beach stores have swatch and sample areas for designers and shoppers.
• Lead times and made-to-order: made-to-order pieces can be listed, but lead times should reflect real production and ocean transit. When a lead time is too short, the cost of delays, cancellations and bad reviews comes back to the brand.
• A North American warehouse is a must: Wayfair's guide says you need a warehouse or third-party logistics partner in North America to deliver orders. A factory with nothing on the U.S. side has to solve storage and importing first.

Perigold Trade is the program for designers and other professionals, powered by Wayfair Professional. Members get 10% or more off eligible items across Perigold, Wayfair, AllModern, Joss & Main and Birch Lane, with no minimum purchase and some brands excluded. Wayfair relaunched it in 2026 with a simpler discount structure. For a brand, the trade price is a discount Wayfair gives off its retail price; you still invoice at base cost, but it has to fit with your own designer pricing.

• Who can join: a business verifies with an EIN or by uploading a business license, a state tax exemption or resale document, or a membership document (per the application page).
• Tax-exempt checkout: Wayfair Professional's instructions say to upload a valid resale or state exemption document in the account; once approved, a "Tax-Exempt Purchase" option appears at checkout. Whether a designer may use a resale certificate depends on the state (see the designer section below).
• Scale: design professionals are 15% to 30% of Perigold users and a larger share of sales; Wayfair's CEO said in August 2026 that B2B reached an all-time high share of Perigold volume.
• Effect one, the price ladder: many luxury brands run their own trade price, usually a discount off retail. On Perigold you only set the base cost; Wayfair sets retail and the trade discount. Put your own trade price, your dealer price and Perigold's retail price in one table so channels don't undercut each other.
• Effect two, contract terms: §4.3 of the supplier agreement says allowances, discounts, rebates, returns and other purchasing terms sit in Partner Home and form part of the agreement. Whether a brand funds any part of trade discounts depends on the Perigold terms you sign and the category team's written terms. Nothing public settles it, so ask before you sign.
• Effect three, tax: your sale to Wayfair is wholesale whoever the end buyer is. Selling directly to a designer is a separate transaction: with a valid resale certificate you don't charge sales tax; without one, you follow the delivery state's rules.

Wayfair's main model is drop-ship: orders go to your North American warehouse, and Wayfair arranges transport from your loading dock to the customer's home, with most large items on its own Wayfair Delivery Network (WDN). Perigold's white-glove delivery is free to the customer: room of choice, unpacking, assembly and debris removal. Brands that can't drop-ship can place inventory in Wayfair's CastleGate warehouses.

• White-glove still has a cost: under drop-ship, Wayfair pays shipping to the customer and arranges large-parcel pickup. You carry everything before the loading dock: ocean freight, customs, duties, storage, packaging and palletizing. Packaging must survive several handlings; damage and returns have their own clauses in the agreement.
• CastleGate and WDN: CastleGate is Wayfair's warehousing service, billed under CastleGate terms with invoices due in 30 days; WDN is Wayfair's large-parcel delivery network.
• Installation services: suppliers taking part need umbrella coverage of at least $5 million and statutory workers' compensation.
• Inventory location is tax location: your own warehouse, a 3PL or CastleGate creates physical presence in those states, which can mean sales tax registration and state income or franchise tax (Texas franchise tax, California's $800 minimum and so on). See the guides at yclcpa.com/wayfair and yclcpa.com/fba.
• Store stock: Wayfair picks what goes into the Houston and West Palm Beach stores, and you stock to the forecasts in Partner Home; ownership and tax treatment of in-store samples follow the terms you sign.

Wayfair is the retailer: it prices, collects payment and collects sales tax from the customer. You sell to Wayfair at base cost, a wholesale sale for resale. So brands generally don't collect sales tax on Perigold orders, and Wayfair's payments for goods it buys don't generally come with a 1099-K. This works exactly as on Wayfair.com; the full analysis (resale certificates, state economic nexus, CastleGate inventory, why there's no 1099-K) is in the guide at yclcpa.com/wayfair.

• Keep the paperwork: Wayfair's resale or exemption certificates by state. In a state audit, they prove your wholesale sales were exempt.
• Recording revenue: book revenue from Wayfair purchase orders and invoices, with deductions, returns, damage credits and promotional allowances shown separately. The 2% Quick Pay fee is a financing cost, not a revenue reduction.
• Look at every channel together: your own website, direct designer sales, a showroom or other dealers are retail or other wholesale sales with their own registration and collection rules; see yclcpa.com/stripetax and yclcpa.com/salestax.

Perigold is not the importer of record; its general manager said in March 2026 that suppliers pay the tariffs. How goods enter the U.S., who imports them and at what declared value are the brand's decisions. Furniture carries one more tariff layer than most goods, Section 232. When you buy from your own factory or an affiliate, the customs value, the transfer price and your U.S. company's inventory cost must line up: under IRC §1059A, tax inventory cost cannot exceed customs value.

Description: each row is one tariff layer with its status, rate and scope. Check each item by HTS code and country of origin and have a broker confirm.

Layer	Status	Rate	Scope and notes
General (MFN) duty	In effect	By HTS code; many furniture lines are 0 or low	All origins
Section 232 (timber and derivatives)	In effect since 2025-10-14	Upholstered wooden seating 25%; kitchen cabinets, vanities and parts 25%; softwood lumber 10%	UK 10%; EU and Japan capped at 15%; the rise to 30% and 50% was moved from 2026-01-01 to 2027-01-01
Section 301 (China, 2018 lists)	In effect	Most furniture on the 25% lists, some at 7.5%	Chinese origin only; not Vietnam, Italy and so on
Section 301 (forced-labor action)	In effect since 2026-07-24	Another 12.5% on Chinese-origin goods	Section 232 goods excluded (see Figure 3 of yclcpa.com/aigo)
IEEPA tariffs (fentanyl, reciprocal)	Ended by the Supreme Court on 2026-02-20	—	Importers of record claim refunds through CBP
Section 122 temporary 10%	Expired (2026-02-24 to 2026-07-24)	—	Goods entered in that window carry it in cost

• Origin decides a lot: the same sofa can face very different duty as Chinese, Vietnamese or Italian origin. Origin turns on substantial transformation, not the shipping point; simple assembly of Chinese parts in a third country may not change it. A broker or trade attorney makes that call.
• Who imports: three common setups are the overseas factory (or its forwarder) importing under DDP, your U.S. company importing, or the foreign brand acting as a nonresident importer. The importer is responsible for the entry, the duty and any refund. For high-value furniture we usually suggest the U.S. company import, with a CBP importer registration and a customs bond.
• Declared value: normally the transaction value. A U.S. company buying from a related factory must be able to show the price is arm's length, and its tax inventory cost cannot exceed customs value (§1059A). Declaring low to customs while booking high for tax fails on both sides.
• Royalties may be dutiable: trademark or design royalties a U.S. buyer pays an overseas affiliate for imported goods can belong in customs value when paid as a condition of sale (19 U.S.C. §1401a(b)(1)(D)). Have your broker review the license before you sign it.
• Consignment entries: goods that are not yet sold when they arrive (consignment, showroom stock) have no transaction value, so another valuation method applies.
• Duties go into inventory: duty, ocean freight, insurance, brokerage and inbound freight are inventory cost, expensed as cost of goods sold (see yclcpa.com/fba).

Royalties a U.S. company pays a foreign affiliate for trademarks, brands or designs used in the U.S. are U.S.-source income subject to 30% withholding; a Chinese tax resident that provides Form W-8BEN-E usually qualifies for 10% under the U.S.–China treaty. The U.S. company is the withholding agent and files Forms 1042 and 1042-S by March 15 of the next year. Royalties also tie into transfer pricing, deduction timing, Form 5472 and customs value, so plan them together.

• The rate depends on the recipient: a Chinese parent 10% (treaty); a Hong Kong or Vietnamese company 30% (no income tax treaty in force); European treaty rates vary and many are 0%, so check IRS Treaty Table 1 and the treaty itself. Without a valid W-8BEN-E, withhold 30%.
• The rate must hold up: royalty rates follow the arm's length standard (IRC §482), with a contract and support. Draining U.S. profit through royalties invites an IRS adjustment and possible 20% or 40% penalties (see yclcpa.com/subsidiary).
• Deduct when paid: royalties owed to a related foreign person are generally deductible on Form 1120 only in the year actually paid (IRC §267(a)(3)).
• Form 5472: a U.S. corporation 25% or more foreign-owned reports royalties, purchases and loans with the parent on Form 5472, at $25,000 per missed form per year (see yclcpa.com/5472).
• Both ends: the parent reports the royalty in China, where the 10% U.S. tax can generally be credited; Chinese advisers handle that side.
• The trademark itself: U.S. trademark filings and license drafting are for a trademark attorney; we handle the tax side and align the royalty terms with the attorney and the broker.

Perigold is wholesale: you sell to Wayfair, and Wayfair is the retailer. 1stDibs and Chairish are marketplaces: dealers, galleries and studios sell their own goods and pay commissions or subscriptions, and you are the seller. Goods consigned to a U.S. dealer or showroom stay your inventory until sold. Who collects sales tax, when revenue counts and where inventory sits all differ.

• Wholesale (Perigold, or RH- and Arhaus-type buying): revenue when title passes under the contract; the buyer gives you a resale certificate; inventory sits in your warehouse. RH and Arhaus mostly buy private label or exclusive designs, so importer, FOB versus DDP and payment terms are negotiated order by order.
• Marketplaces (1stDibs, Chairish): 1stDibs charges vetted dealers and makers a subscription plus a commission that varies by category and price; Chairish charges 20% to 40% depending on the seller plan (help center, April 2026). These platforms generally collect sales tax as marketplace facilitators under state law and issue 1099-Ks above the threshold (see yclcpa.com/1099k).
• Consignment: revenue arises when the dealer or showroom sells; the consignee's commission is your expense; consigned stock gives you physical presence in its state. A foreign brand consigning goods in the U.S. may also put the foreign company itself into a U.S. trade or business, so review that first.
• Amazon Luxury Stores: an invitation-only store-within-a-store launched in 2020, centered on fashion and beauty, where brands control inventory and pricing; the brand is the seller (see yclcpa.com/amazon).
• Houzz: see yclcpa.com/houzz.

A designer who buys furniture from Perigold or a brand and resells it to a client is a retailer in most states: register for sales tax, buy for resale with a resale certificate, then charge the client. Items kept for your own use (your office, samples not for sale) don't qualify. Whether design fees are taxable varies widely: New York taxes them, California taxes them when directly tied to a sale of merchandise, and in North Carolina it depends on how the charge is built.

Description: each row is a state, listing the certificate used to buy for resale, how furniture and design fees are taxed, and what to watch. Check each state's current guidance.

State	Buying for resale	Furniture sold to the client	Design fees	Watch for
New York	Register (Certificate of Authority) and use Form ST-120	Taxable at state and local rates when delivered in New York	Interior design services are taxable (TB-ST-400); New York City local tax doesn't apply to them	In NYC, design and goods billed together without a separate charge are taxed in full at 8.875%
California	Get a seller's permit if you sell merchandise; buy with a resale certificate	Taxable	Fees directly related to a sale of merchandise are taxable; separately stated professional fees unrelated to a sale are not	Goods bought for resale and then used owe use tax (CDTFA Publication 35, July 2026)
North Carolina	Register as a retailer; use Form E-595E for resale	Taxable	"Sales price" includes charges for services necessary to complete the sale; pure design consulting depends on the facts	Items installed into real property may follow contractor rules (see yclcpa.com/salestax)
Other states	Most accept their own resale certificate or the multistate SST or MTC forms	Taxed where delivered	Varies	Projects follow the delivery state's rules

• At Perigold checkout: once a designer uploads a resale or exemption document to the Perigold Trade account and it is approved, tax-exempt checkout becomes available. Use a certificate the delivery state accepts.
• A resale certificate is not a discount: it only defers tax because you will collect it from the client. Misused certificates (for items you keep) mean tax, interest and penalties in an audit.
• The designer's income tax: the trade discount lowers your cost; markups and design fees are income on Schedule C, Form 1120-S or Form 1120 (see yclcpa.com/scorp).
• Brands selling direct to designers: collect and file resale certificates by state; without one, charge tax by delivery state (see yclcpa.com/stripetax).

The contracting entity decides who files and what. U.S. owners usually use an LLC or an S corporation. Overseas factories and brands commonly set up a U.S. C corporation as the contracting party and importer. A foreign-owned single-member LLC is disregarded for income tax, files pro forma 1120 + 5472, and with U.S. inventory sold through U.S. warehouses has to look at effectively connected income.

Description: each row is a situation, with the usual entity, annual filings and what to watch. The full foreign-owned single-member LLC analysis is in the guide at yclcpa.com/walmart.

Your situation	Usual entity	Files each year	Watch for
U.S. resident design brand	Single-member LLC (Schedule C); S corporation once profit is steady	Form 1040 with Schedule C, or Form 1120-S; state returns	Reasonable salary under an S election; shareholders must be U.S. persons (see yclcpa.com/scorp)
Foreign-owned single-member LLC	LLC, or elect corporate treatment on Form 8832	Pro forma 1120 + 5472; Form 1040-NR or 1120-F if there is effectively connected income	Don't hand out a W-9 with the LLC's EIN by default; after an 8832 election you generally can't change again for 60 months (Reg. §301.7701-3(c)(1)(iv))
Overseas factory or brand with a U.S. subsidiary	Delaware or other-state C corporation as contracting party and importer	Form 1120 + 5472; Forms 1042 and 1042-S for royalties and interest; BE-13	21% federal tax; dividends to the parent withheld at 30%, 10% under the U.S.–China treaty; §482 and §1059A on related-party trade (see yclcpa.com/subsidiary)
Foreign company contracting directly	The foreign company, with a W-8BEN-E	Possibly Form 1120-F with a U.S. warehouse or U.S. agents; treaty residents test permanent establishment and disclose on Form 8833	No treaty protection for Vietnam or Hong Kong; importing, storage and collections all sit with the foreign company, which complicates banking and vendor reviews
Multi-channel brand (Perigold + Wayfair + own site + designer sales + showroom)	One U.S. company contracting everywhere, with channels split in the books	As above, plus state sales tax returns	Wholesale and retail are taxed differently; inventory states and economic nexus need one review

• Why luxury brands lean to C corporations: contracting, importing, insurance, banking and vendor reviews at Perigold and other retailers all go more smoothly; retained profit pays 21% federal tax; foreign ownership reporting is clear.
• No S corporation for foreign owners: foreign individuals and companies can't hold S corporation shares.
• Where to register: a warehouse, staff or showroom in a state means registering there; Texas has franchise tax and California an $800 minimum. State comparisons are in the guide at yclcpa.com/llc.
• Other filings for foreign-owned companies: a new U.S. company in which a foreign person takes 10% or more of the vote files BEA Form BE-13 within 45 days; companies formed in the U.S. are now exempt from BOI reporting (see yclcpa.com/boi).

Perigold and Wayfair.com mean selling to a retailer: one agreement, a wholesale price, Wayfair collecting sales tax, payment in 60 days. Amazon, Walmart, Etsy, TikTok Shop, 1stDibs and Chairish mean selling on a platform yourself: you are the seller, the platform collects sales tax, issues a 1099-K and pays out on a cycle. Which fits a luxury furniture brand depends on price points, capacity, logistics and whether you want to run retail.

Description: each row is a platform, listing the seller, main fees, fulfillment, who can join, sales tax, 1099 and payout. Fees change; check each platform's current schedule.

Platform	Seller	Main fees	Fulfillment	Who can join	Sales tax	1099	Payout
Perigold	Wayfair (the brand sells wholesale to Wayfair)	No commission; brand sets base cost, Wayfair sets retail	Drop-ship from a North American warehouse or CastleGate; white-glove delivery	Curated luxury brands with a North American warehouse or 3PL	Wayfair collects as retailer	Generally no 1099-K	60 days after invoice; Quick Pay 30 days for 2%
Wayfair.com	Wayfair	Same	Same; small parcel and WDN	About 20,000 suppliers, including overseas	Same	Same	Same (see yclcpa.com/wayfair)
Amazon	Seller	Professional plan $39.99/month plus category referral fees	FBA or merchant-fulfilled	U.S. and overseas sellers, including China	Marketplace collects	1099-K ($20,000 and 200 transactions)	About every 14 days (see yclcpa.com/amazon)
Walmart	Seller	No monthly fee; category referral fees	WFS or seller-fulfilled	Approval required; U.S. and some overseas sellers	Marketplace collects	1099-K	Settlement cycle (see yclcpa.com/walmart)
Etsy	Seller	$0.20 listing, 6.5% transaction fee, payment processing	Seller ships	Handmade, vintage and design sellers	Marketplace collects	1099-K	Per deposit settings (see yclcpa.com/etsy)
TikTok Shop	Seller	About 6% in most categories, plus creator commission	Platform logistics or approved warehouses	Local stores need a U.S. person or entity; cross-border usually by invitation	Marketplace collects	1099-K	Settlement cycle (see yclcpa.com/tiktok)
1stDibs	Dealers and makers	Subscription plus commission by category and price	Seller-arranged, often white-glove	Vetted dealers, galleries and studios	Generally collected by the platform	1099-K above threshold	Per platform rules
Chairish	Seller	20%–40% commission by plan	Seller-arranged or platform shipping	Individuals and professional sellers	Generally collected by the platform	1099-K above threshold	Per platform rules

• The luxury trade-off: Perigold brings shoppers and designers, white-glove logistics you don't have to build, and no commission; in exchange Wayfair sets the price, you wait 60 days, and the quality and lead-time bar is high. 1stDibs and Chairish suit antiques, limited editions and studio pieces; you are the seller and set retail, but logistics and service are yours.
• Houzz, Temu and Shopify stores: see yclcpa.com/houzz, yclcpa.com/temu and yclcpa.com/shopify.

Get the tax and company foundation in place before the onboarding conversation: contracting entity, tax IDs and bank, insurance, importer and customs, a North American warehouse, and your cost and price structure. Check this list against the category manager's requests.

• Entity and tax IDs: U.S. formation documents, the EIN letter and a state good-standing certificate; for a foreign company, its registration and a W-8BEN-E. Foreign-owned companies diary Form 5472 and BE-13 at the same time.
• Bank and payouts: a U.S. account in the company's name matching the EIN letter; model Net 60 cash flow and decide on Quick Pay.
• Insurance: general liability of $1 million per occurrence and $2 million aggregate; installation services add $5 million umbrella and workers' compensation.
• Importing and tariffs: importer of record, HTS codes and origin, Section 232 and 301 exposure, a customs bond; align related-party declared values with transfer pricing.
• Warehousing: the North American warehouse or 3PL contract and its state tax footprint; packaging for large items; whether to use CastleGate.
• Price structure: landed cost, base cost, your trade price and retail price for each SKU in one table.
• Content and samples: multi-angle images, dimensions, materials, care and certificates; a budget for samples and swatches.
• License and contracts: a U.S. trademark and a brand license to the U.S. company (drafted by an attorney), with support for the royalty rate and a withholding plan.

Example (hypothetical numbers, to show the method): Group A is a Chinese tax resident with its own factory in Vietnam and owns the brand's trademark in China. In 2026 it forms Company B, a 100%-owned Delaware C corporation, leases 3PL space in North Carolina, and makes B the Perigold supplier and importer of record. B buys upholstered wood-frame sofas from the Vietnamese factory and pays Group A a 5% royalty on sales.

What has to be worked out:

• Declared value and inventory cost: if B books each sofa at $2,600 but declares $2,000, its tax inventory cost is capped at $2,000 (§1059A). If it declares $2,600 instead, duty rises $150 a sofa, $45,000 a year. Set transfer pricing and customs together.
• Two royalty knock-ons: first, the $63,000 to the Chinese parent is withheld at 10% ($6,300) with a W-8BEN-E, reported on Forms 1042 and 1042-S by March 15; paid to a Hong Kong company it would be 30%, or $18,900. Second, if the royalty is a condition of buying the sofas, it may belong in customs value, adding about $52.50 of duty per sofa.
• Form 5472: one each for the Vietnamese factory (purchases) and Group A (royalties, capital), filed with Form 1120; $25,000 per missed form.
• Cash flow: 60-day terms after invoice, plus 30 to 45 days at sea and time in the warehouse, means about four to five months of working capital. Quick Pay on $1,260,000 would cost about $25,200.

First, are you a brand or a designer? Then, where do the goods come from, and do you have a U.S. company and warehouse? Here are the common cases.

• Case A: an overseas factory or brand with no U.S. company yet. Start with a pre-supply review: a U.S. C corporation or the foreign company as contracting party, who imports, which state holds inventory, how royalties work. Then apply.
• Case B: already supplying Wayfair.com and moving onto Perigold. Same agreement and Partner Home; the question is whether assortment, imagery, samples and lead times meet Perigold's bar. Rework your price ladder and trade pricing.
• Case C: a U.S. design brand or studio. Start with an LLC and consider an S corporation once profit is steady; if you sell direct to designers, collect resale certificates and register by state.
• Case D: a Chinese-owned U.S. furniture company buying from affiliated factories and paying royalties. Set declared values, transfer prices, royalty rates and withholding together; file Forms 5472 and 1042-S on time.
• Case E: an interior designer buying through Perigold Trade for clients. Register for sales tax where projects are delivered, upload resale certificates, and bill design fees the way each state requires.