EIN

• The EIN is issued at no charge from the IRS. To obtain an EIN, an officer of the company must file a SS-4 form with the IRS or an official representative of the company may file online. Any company that is not a sole proprietorship must have an EIN to file federal and state taxes, including payroll taxes.
  
  

Reseller Tax ID Number

• A reseller tax ID number is issued by an individual state. It is sometimes referred to as a resale certificate. The number gives a business the right to collect sales tax on the merchandise or services it sells in a particular state. This type of tax ID number allows a business to purchase items for resale without having to pay sales tax on those items.
  
  

Considerations

• Most businesses will require an EIN at some point. A reseller tax ID should only be obtained if the business will engage in buying and reselling merchandise.