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I own a e-commerce website as a sole proprietership, and so does my freind. We want to merge the two website's, and start a new website, all of which will be owned 50/50 under an LLC. I have an FEIN number for my sole propietership already, along with a state sales tax number & account. Can the sales tax number be used for all 3 e-commerce website's, or does it have to be set up under the name of the LLC in order to apply to all 3 website's? What's the easiest way to hold these 2 entities and start a new entity all under one LLC with each partner owning 50% of all 3 entities?