Your state may be different, but here it would be too much of a pain dealing with the DMV and their requirements to acquire a dealer license. Bonding, dealer liability insurance, WC, zoning for the business location, paying a lawyer to set up the business entity, paying an accountant to keep it legit, and dealing with the DMV... Do you think that is the best use of your time and resources? It may be much easier in your state, but I'd caution you to jump in without at least running it by an accountant that knows what they are talking about. The effective rate you are actually paying on sales tax isn't going to be worth it, trust me. Find someone who has a dealer license and offer them a couple hundred bucks to be a buyer for you, you'll get the main benefit of the dealer license without having all of the headaches.