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You start by getting a Federal Firearms License from the BATF. You cannot legally buy or sell guns as a business or ship them without this license or a Curio & Relic license which only covers very old or obsolete guns. An FFL license will allow you to buy from most wholesalers or distributors but many of them have minimum dollar values for orders that can be quite high. Contact the Federal Bureau of Alcohol, Tobacco & Firearms for the license paperwork.
You'll also need a physical operation to sell from other than your house, unless your house meets the proper zoning for selling firearms - most don't, either as a business or the proper zoning for firearm sales. You'll need to check this with your city or township. If your house doesn't meet zoning laws, then you need a place of business that does, which usually necessitates renting a facility that has the proper zoning. You'll need this info when applying for a license. Also, don't forget about gun storage. Would you really want to store thousands of dollars in guns at your house. Even if you use a gun safe, where will you put it. These things weigh over 500 lbs.empty and one this size might only hold 25 long rifles.
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Two good answers above. Before the ATF will issue an 01 Dealer's FFL, you must be able to show you meet all state and local laws to run this business. Besides zoning, you must also meet requirements for a business license, sales tax ID, etc. You are also required to have secure storage for firearms, and establish "business hours" for your place of business. These must be done before BATFE will issue a license. Now, having said all that, it CAN be done- but you must complete all the steps. There is some information available from the BATFE at their website- atf.gov
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