Dental Lab Supplies

Dental Lab Supply?
My friend has a dental lab oversea and she like to buy supplies (raw materials, alloys) from the USA. I am living in California and like to be a distributor. What license or permit should I apply to have the products without tax, my friend will pay import tax.
Thank you very much for your time.
If you're buying a variety of U.S. supplies for your friend's overseas dental lab, there is nothing you can do to allow either her or your to escape tax altogether. (If it were that easy to escape tax on products purchased in the U.S., EVERYONE would run their sales operations offshore.)
If you buy the supplies and re-sell them to her, any income you make will be taxed in the U.S. to you the same way as any other income from sales of inventory.
This may sound surprising, but if you bought the supplies and sold them to her for the exact same price that you paid for them--apparently having no taxable gain from sale of inventory--there would still be U.S. tax under U.S. "transfer pricing" rules found in section 482 of the Internal Revenue Code and especially the regulations under section 482. Essentially, you would be deemed to receive a mark-up in an "arm's length" amount--the amount that a typical buyer would pay an unrelated seller. The price your friend paid for the items would be deemed increased by a corresponding amount, allowing her to receive more of a deduction in her home country (assuming the other country has its own transfer pricing rules--and most other countries do).
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