Starting a Very Small Business - Part 5 - Local and State Licenses and Permits

For my sister's new business, there are still a few more things she needs to take care of before she can begin to sell her antiques and collectibles in her state (Indiana). She has set up her business checking account and she got her Employer ID Number. She also sent off the Articles of Organization for her limited liability company, along with a check for the registration fee.

Some local and licenses and permits she might need to consider getting:

• A business license. Since she is an LLC, she may not need this, but she must check with the city where she will be selling her merchandise.
  
• Health permit, fire inspection, building permit, and zoning permits might be required if she had her own building, but in this case, she is in an antique mall, so they have taken care of these permits.
  
• Most businesses that sell products (and some services) need a sales tax license or reseller's permit from the state. In her case, the mall is taking care of this permit. They will be collecting the sales tax and sending it off to the state. My sister should make certain that this is being done, so she isn't liable if it isn't.
  
• She might need special permits if she were selling antique firearms in her shop. Other items which require special permits from the state are alcohol, lottery tickets, and gasoline.
  
• State employment taxes are something she needs to look into, since she wants to hire her daughter as an employee.
  
• Finally, she is required to pay state income taxes on her income each year.