The IRS has made the process exceptionally easy in this age of technology.

Simply go to the IRS web site and search for the form SS-4. This page will have access to more in depth information. Then you can follow the link to the online application.

Once the application is complete and you submit it is immediately processed and you are assigned a number.

Now, why should you get one. If you really intend on taking your Ebay business to the next level this is a must. The majority of true legitimate wholesale suppliers will not issue you access without establishing your self as a entity authorized to resale. Also, most banks will not allow you to open a business account with out one. You may not need all the benefits offered by a business banking account now, but if you succeed you will.