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 $4.32

New Audio Books Resell Resale Rights DVD Make Money $5.87

112 Niche E-books RESALE RESELL RIGHTS CD + 15,000 PLR $4.32

Learn The A to Z About RSS E book Resell On CD $2.49

PLR Private Label Rights Audio Books Resell Resale DVD $17.77

Twitter Traffic Magic Marketing Book + Resell On CD! $4.99

112 Niche E-books RESALE RESELL RIGHTS CD + 15,000 PLR $4.32

112 Niche E-books RESALE RESELL RIGHTS CD + 15,000 PLR $4.32

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

Over 150 Salsa Recipes e-book on CD- Resell Rights $0.69

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Kiddie Car Classics 4th in Series: Murray Dump Truck 1997 Hallmark Keepsake Ornament QX6195 $4.99 Kiddie Car Classics 4th in Series: Murray Dump Truck 1997 Hallmark Keepsake Ornament QX6195. Retired Hallmark Keepsake Ornaments come in mint condition in their original packaging....

Sell & Re-Sell Your Photos $6.35 What distinguishes Rohn Engh's book on how to sell photographs--now in its fourth edition--from the many volumes on the subject? Could it be his honest, no-nonsense approach to the topic, as opposed to the get-rich-quick slant of many competitors? His practical, step-by-step advice? His pragmatic sales techniques and principles, which teach niche marketing and explain the vast difference bet...

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