For a comprehensive list of all applicable permits required for this industry in these states, log onto the appropriate web site below:
Whether you are a sole proprietorship, partnership or corporation, you will need to obtain a seller's permit (or its equivalent) if you intend to sell or lease personal property (e.g. software) that would normally be subject to sales tax if sold at retail. You may purchase software for your clients from 4D and pay the tax on it when you 're-sell' the software to your clients and collect the tax from them.
You will need to provide 4D with a Tax Exemption Certificate saying that you are exempt from paying sales tax on the purchases you make through 4D. As the business owner, you are required to track, report and pay any sales and use tax you collect for the state.
There is no cost for this permit, however, you must request an application and submit it to:
California
State Board of Equalization
(800) 400-7115
Illinois
Illinois Department of Revenue
(800) 732-8866
Massachusetts
Massachusets Department of Revenue
(800) 392-6089