An area of taxation that massage therapists sometimes ignore is state sales tax. Unless you live in a state that does not levy sales tax, you are required to collect (and remit) sales tax on product sales-regardless of the volume. Some states also tax services.
Contact your state department of revenue to apply for a transaction privilege tax license. Most states charge a one-time fee of less than $20. Some cities require a separate transaction privilege tax license. How often you must submit reports and the collected sales tax vary. Usually you are required to fill out a form on a monthly basis for the first year. If the volume is low, the state might reduce it to quarterly or even annually. Note that while it is called state sales tax, the percentages usually vary by the type of taxable activity and the city.
Discuss tax collection requirements with the state, as well as with the company from which you buy products for resale (e.g., certain food-based products are not taxed). Also, if you purchase products to resell, you don't need to pay sales tax to the company that sells you the product. The companies from which you purchase products often ask for your resale number (which is on the transaction privilege tax license).