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The video tutorial will discuss sales and use tax permits, also known as reseller certificates or wholesale permits. This allows you to set up a tax account with your state as a business, enabling you to purchase products tax-free from wholesalers. You will need an LLC and an EIN number before proceeding with this process. While it may seem tricky at first, the setup is fairly simple and can help reduce upfront costs as a wholesaler. This video aims to give viewers a real-time look at setting up a sales and use tax account.