Short answer for Amazon FBA: Amazon lets you register as an individual with no registered business, and none of the three documents is issued by Amazon; each one answers to a different authority. Amazon’s registration guide states: “You don’t need to be an LLC or registered business, or be otherwise incorporated, to sell in the Amazon store” (Amazon Seller registration guide, checked 2026-10-11). A business license is a question for your state, county and city; an EIN is a question for the IRS; a resale certificate is a question for the state tax agency and your suppliers.
This page does not repeat Amazon’s registration form field by field or how an LLC is taxed; see Do You Need an LLC for Amazon FBA? and Amazon Seller Registration for that. The question here is narrower: what is each document for, and when does it enter the picture?
The decision table: three documents, three jobs
All rows are based on official pages checked 2026-10-11. “Depends on location” means the issuing authority says so, not that the answer is unknown.
| Document | Issued by | What it is used for | Who asks for it | Sole proprietor, no employees | Single-member LLC |
|---|---|---|---|---|---|
| Business license / permit | State, county or city (federal agencies for regulated activities) | Permission to run an activity in a place | State and local government | Depends on activity and location | Depends on activity and location |
| EIN | IRS | Federal tax ID for payroll, excise taxes, entities, banking | IRS in listed situations; banks | Not on the IRS “you need an EIN if” list unless you hire, owe excise taxes or withhold for non-resident aliens | IRS says most new single-member LLCs will need one, with a stated exception |
| Seller’s permit / sales tax permit | State tax agency | Registering to collect and remit sales tax | The state | Depends on state; marketplace rules can change the answer | Same; entity type is not the trigger |
| Resale certificate | Depends on state: in California the buyer issues it to the supplier; Florida’s Department of Revenue issues one on sales tax registration | Buying inventory tax-free because you will resell it | Your suppliers | Usable if the state’s conditions are met | Same |
Entity type changes the EIN row and little else: an LLC does not, by itself, create or remove a sales tax obligation. And in California the resale certificate is a document you hand to a business partner rather than receive from a government, while Florida issues one to registered dealers (see the state table below), which is why it causes the most confusion.
Business license: what it covers and where Amazon fits
Amazon’s pre-signup checklist names “Business license or registration,” while the same page offers an individual path: “Select None, I am an individual for your Business type and we’ll update the registration process to collect relevant information” (checked 2026-10-11). The checklist line covers sellers who have a registered business; it is not a statement that every seller needs one. How to Become an Amazon Seller covers the sequencing.
Whether you need a license to run the business is a question Amazon does not answer. The U.S. Small Business Administration says (SBA: Launch your business, checked 2026-10-11):
- “Most small businesses need a combination of licenses and permits from both federal and state agencies. Business activities regulated by a federal agency will need a federal license or permit.”
- “The licenses and permits you need from the state, county, or city will depend on your business activities and business location.”
For an FBA seller that means three checks:
- Federal: is the product category regulated? The SBA’s federal list includes alcoholic beverages; firearms, ammunition and explosives; and the import of animals, animal products or plants.
- State: what does your Secretary of State and state tax agency list for retail? The SBA’s instruction is to “Visit your Secretary of State’s website to find out which permits and licenses you need.”
- Local: does your county or city license home-based sellers? The SBA notes “zoning ordinances can still apply even to home-based businesses,” and that an LLC, corporation or partnership “might need to file for licenses and permits from the county or city.”
Seller Central answers none of these, and Amazon approving your account does not mean your city has.
EIN: when the IRS says you need one
The IRS lists the triggers (IRS: Employer Identification Number, checked 2026-10-11). Under “You need an EIN if you,” the page lists three situations: you have employees; you will pay employment, excise, or alcohol, tobacco and firearms taxes; or you withhold tax on non-wage income paid to a non-resident alien. It adds: “You also need an EIN to operate any of these entities,” listing partnerships, LLCs and corporations among others.
For a one-person sole proprietorship with no staff, none of those triggers apply by default. The IRS also says: “If you don’t need an EIN for federal tax purposes, you can still request one for banking or state tax purposes.” Many sellers get one so they can give suppliers and banks a business number instead of their Social Security number.
The single-member LLC needs care. The IRS says “Most new single-member LLCs classified as disregarded entities will need to obtain an EIN,” then adds: “A single-member LLC that is a disregarded entity that does not have employees and does not have an excise tax liability does not need an EIN” (IRS: Single member limited liability companies, checked 2026-10-11). Amazon Tax Information Interview covers which number to enter when Amazon asks for your TIN.
What the IRS says about applying (checked 2026-10-11):
- Cost: “You can get an EIN for free directly from the IRS in minutes.” The SBA adds: “Do not apply for an EIN on websites that charge a fee.”
- Order: “If you’re creating a legal entity (LLC, partnership, corporation), register it with your state before you apply for an EIN.”
- Limit: “You can apply only for 1 EIN per day, whether online or by phone, mail or fax.”
- Use: “You can use your EIN immediately for most business needs,” including to “Open a bank account” and “Apply for business licenses.”
- Later changes: “You need a new EIN, in general, when you change your entity’s ownership or structure.” Starting as a sole proprietor and forming an LLC later means updating the tax ID in Seller Central, your bank and supplier accounts.
Resale certificate: what it does for an FBA seller
A resale certificate is a purchasing document: it lets you buy inventory without paying sales tax to your supplier, because tax is collected when the product reaches the end customer. California’s tax agency puts it this way (CDTFA Publication 103, Sales for Resale, checked 2026-10-11): “Purchasers who are engaged in the business of selling tangible personal property may issue resale certificates when purchasing items they will sell in the regular course of their business operations.”
It does not cover everything you buy. Under “Purchasers should not use a resale certificate when buying a product they will,” CDTFA lists items you will use rather than sell, use in the business before selling, use personally, or hold as an investment. Packaging supplies, a label printer and samples you keep are the FBA-shaped examples. CDTFA also warns: “Intentional misuse of a resale certificate can result in criminal prosecution.”
Texas frames it from the supplier’s side (Texas Comptroller: Resale Certificates FAQ, checked 2026-10-11): the certificate “is the seller’s evidence as to why sales tax was not collected on that transaction.” Two more Texas details:
- “If a customer purchases exclusively for resale, a seller can accept a blanket resale certificate.”
- “The customer’s sales tax permit number or a copy of the customer’s permit is not a substitute for a resale certificate.”
Who asks for one? Wholesale suppliers and brand distributors, at account opening. Arbitrage sellers buying at checkout usually have nobody to hand it to. That is why the document matters for Amazon Wholesale Business and rarely for retail arbitrage.
The marketplace twist: three states, three answers
Amazon is a marketplace facilitator, and states have written specific rules for sellers whose sales run through one. The three states below publish plain-language marketplace guidance; they are examples, not a substitute for your own state’s page.
| State (agency) | Marketplace sellers and permits | Resale certificates |
|---|---|---|
| California (CDTFA marketplace page) | A marketplace seller is “not required to be registered with CDTFA for a seller’s permit or a Certificate of Registration – Use Tax if all of your retail sales of merchandise will be facilitated by a marketplace facilitator that is registered as a retailer with CDTFA.” | Unregistered marketplace sellers “may still purchase items for resale from your supplier,” explaining why no permit is held and giving the facilitator’s permit number. |
| Texas (Comptroller marketplace page) | “If you are a Texas seller and sell through a marketplace, you are still responsible for having a Texas tax permit and filing your sales and use tax returns timely.” Remote sellers selling only through a certifying provider “are not required to hold a Texas tax permit.” | Per the Comptroller’s Resale Certificates FAQ, resale certificates “require the purchaser’s Texas taxpayer number.” |
| Florida (Florida Dept. of Revenue: Sales and Use Tax) | Marketplace providers “are required to register to collect and electronically remit sales and use tax on taxable sales they facilitate for marketplace sellers.” The page states no separate rule for marketplace sellers’ own registration. | Businesses registered to collect sales tax “are issued a Florida Annual Resale Certificate for Sales Tax,” which expires “on December 31 of each year.” |
All three rows checked 2026-10-11. In California a marketplace-only seller can skip the permit and still issue a resale certificate; in Texas a Texas-based seller keeps the permit even with marketplace-only sales; in Florida the resale certificate comes with sales tax registration.
One California detail is FBA-specific. CDTFA notes that “a third-party’s California location, such as a warehouse or fulfillment center, may be considered a person’s in-state warehouse or place of business if there is dedicated storage for the person’s merchandise at that location and the merchandise is not commingled with other persons’ merchandise.” Take that question to the agency or a tax professional with your shipment history. How Amazon collects on your behalf is in Amazon Sales Tax for Sellers.
Sole proprietor vs. LLC: what changes per document
The entity decision belongs to the LLC guide. This table only tracks how each scenario touches the three documents.
| Scenario | Business license | EIN | Resale certificate |
|---|---|---|---|
| Sole proprietor, private label, no staff | Run the federal / state / local check | Optional per the IRS triggers | Relevant if your supplier would otherwise charge sales tax |
| Sole proprietor, wholesale | Same check | Optional per the IRS triggers | Expect suppliers to request one before opening an account |
| Sole proprietor, retail or online arbitrage | Same check | Optional | Rarely used |
| Single-member LLC, no employees | State formation plus any local license | Most will need one; the no-employee, no-excise exception exists | Follows the state, not the entity |
| Any structure with employees | Unchanged | Needed: “Have employees” is on the IRS list | Unchanged |
| Multi-member LLC or corporation | State formation plus local license | Needed: the IRS entity list covers partnerships and corporations | Follows the state |
Common mistakes
- Treating Amazon approval as government permission. An approved selling account is not a city license or a state sales tax registration.
- Paying a third-party site for an EIN. The IRS application is free.
- Applying for the EIN before the LLC exists. The IRS says to register the entity with your state first.
- Using a resale certificate for shipping supplies. Items you use rather than resell are outside it.
- Copying another state’s rule. Texas and California point in opposite directions on marketplace-only sellers.
Frequently Asked Questions
Do I need a business license for Amazon FBA?
Amazon does not require one to register and offers a “None, I am an individual” option. Whether your state, county or city requires a license depends, per the SBA, on “your business activities and business location” (checked 2026-10-11).
Do I need an EIN for Amazon FBA as a sole proprietor?
Not under the IRS triggers unless you have employees, owe employment or excise taxes, or withhold tax for non-resident aliens. The IRS lets you request one anyway “for banking or state tax purposes,” free of charge (checked 2026-10-11).
Can I use a resale certificate without a seller’s permit?
It depends on the state. California’s CDTFA lets unregistered marketplace sellers issue one with an explanation and the facilitator’s permit number; the Texas Comptroller says resale certificates require the purchaser’s Texas taxpayer number (checked 2026-10-11).
Does forming an LLC change my sales tax obligations?
Not by itself. Seller’s permits and resale certificates follow where you sell from, where inventory sits and how the state treats marketplace sales.
Conclusion
Your state and city decide on licenses, the IRS decides on EINs, and the state tax agency plus your suppliers decide on resale certificates. Amazon issues none of them. Work through the decision table, then open your own state’s tax agency page with the three state examples above as a guide to what to ask.