[JSC]

(Preface this by saying I am a retired Fishing Tackle Distributor Salesman ... aprox 30 + years also Retail/Wholesale Bait & Tackle, Manufacturer in the past and again now of Artificial Lures and Saltwater Rigs .. 10 years Air Force and a lot of other stuff .. After a previous post I don't want to be ANONYMOUS) Regardless to what I say below I STRONGLY suggest that you check with the City, County and State appropriate agencies .... and of course the IRS.
(The following applied to Alabama, Florida, Georgia and Mississippi (from what I found from other Salesmen in other than these same states it was the same or some variance)).
The first things I HAD to do when opening a NEW RETAIL Account was to see their License and their CITY/ STATE/COUNTY Sales Tax certificate I would either write their number down or get a photo copy ... Whoever is selling to the Retailer HAD TO HAVE this information on record before you could make a sale to them. (Regardless to where you are in the Supply Chain if you are selling to the RETAILER this information had to be on record). FET (Federal Excise Tax) falls on the Manufacturer. AGAIN check with the IRS for clarification of YOUR situation.
OK if I understand this right ... You are Manufacturing in one State ... selling RETAIL in another State and You want to do business with Distributors/Wholesalers ?? Again as I said above my first move to be legal would be to get a license, City/County/State Sales Tax Number (most states you only need one for the state you are doing business in as they collect it from the Retailers and send the % back to the County/City) ... CHECK with the IRS to get your FET ID Number as well as to find out EXACTLY how this applies to You (I think that their is a special provision for those selling at retail).
Now if You are trying to Sell TO the Distributor/Wholesaler their must be some law in that State that requires this .. I have not heard of such a thing when purchasing from a Manufacturer ....
I think I have gone far enough with this BOOK ... I hope I have not confused You as I know this must be about as clear as Mud.
CHECK WITH THE AGENCIES THAT ARE APPLICABLE TO YOU otherwise You are risking it all.
Belive Me that regarless to the size of the business the same rules apply.
Good Luck
JSC