C.C.
What TF Plano/Allen said below. Your sister has to have a Cert. of Resale - what it allows you to do is buy raw goods without having to pay sales tax up front, with the understanding that you will collect sales tax when you sell the item(s) or finished goods. Once you have a certificate of resale, then all you have to do is call whatever supplier you want to use, and let them know you have a cert. of resale. They'll put it on file and you can buy at the wholesale rate. Check with a good CPA on how to track all of this; you don't want to get into hot water with the IRS or state taxing authorities.