Wholesale to smoke shops, vape stores, gas stations, how does the B2B layer work?

Wholesale is 30-60% of revenue for most vape brands. Smoke shops, vape lounges, and gas-station convenience chains all buy case quantities (12-pack disposables, 48-pack pods) at trade pricing.

The B2B layer needs:

• Tax-exempt resale certificate verification, each state has its own form (CA: BOE-230, TX: 01-339, NY: ST-120, FL: DR-13). Wholesale buyers upload, admin verifies, customer-group flips to “tax-exempt-wholesale”.
• Net-30 invoicing, via Apruve, Resolve, or TreviPay. They underwrite the credit, pay you on day 1, customer pays them on day 30. Cost: 1.5-3% of invoice value.
• Tier-priced case-quantity catalogs, hidden from DTC visitors. Wholesale sees 12-pack at $48 (vs DTC retail $96). Same SKU pool, customer-group-based price visibility.
• Line-sheet PDF export, auto-generated catalog PDFs with case pricing + MOQs for wholesale rep sales calls.
• Minimum order quantities (MOQ), $500 case-pack minimum is typical. Cart validates against MOQ before checkout.
• ATF + state tax registration check, PACT Act requires sellers register with ATF + state tobacco tax authority. Buyer must also be registered. We add a compliance gate that requires both registrations on file before wholesale account activates.

One Magento instance handles both DTC and wholesale, shared inventory, separate price visibility, separate checkout flow (DTC = card, wholesale = ACH + Net-30). On Adobe Commerce use native B2B Companies module; on Open Source use customer-group price rules + extensions (Aheadworks, Amasty, Magenest).