Book Resell

Is a resell and wholesale considered two separate companies?

If I had a resell retail shop and also did wholesale would this be considered two separate companies according to the IRS?
How would the books be different?

No they can be the same company even the same division.

112 Niche E-books RESALE RESELL RIGHTS CD + 15,000 PLR $4.36

112 Niche E-books RESALE RESELL RIGHTS CD + 15,000 PLR $4.36

''' STARTING YOUR OWN HOME BUSINESS ''' E-BOOK resell $0.79

LAWYER IN A BOOK EBOOK LEGAL FORMS ON CD +RESELL RIGHTS $0.01

112 Niche E-books RESALE RESELL RIGHTS CD + 15,000 PLR $4.36

LAWYER IN A BOOK EBOOK LEGAL FORMS ON CD +RESELL RIGHTS $0.01

112 Niche E-books RESALE RESELL RIGHTS CD + 15,000 PLR $4.36

112 Niche E-books RESALE RESELL RIGHTS CD + 15,000 PLR $4.36

LAWYER IN A BOOK EBOOK LEGAL FORMS ON CD +RESELL RIGHTS $0.01

112 Niche E-books RESALE RESELL RIGHTS CD + 15,000 PLR $4.36

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Andrea by Sadek Aluminum Plate Stand (7-3/4) $6.99 Andrea by Sadek Aluminum Plate Stand (7-3/4") - Features a light weight aluminum easel-style plate stand. PLEASE NOTE: The plate depicted in the photos is not included! Elegantly displays plates, books, and plaques! This plate stand has been discontinued by Sadek and is no longer available. Plate stand is hinged for easy and convenient folding and storage!...

Wedgwood Peter Rabbit Book Bank Wedgwood Peter Rabbit Book Bank - Measures approx. 6" in height X 4" in width X 3" in depth...

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