1. Register with the FCC to file and remit communications taxes
The first step to becoming a VoIP reseller is to register with the FCC. All registered VoIP vendors are located within the FCC's 499 Filer database. Viirtue makes this step easy for partners by not only providing relationships to manage and automate the filing and remittance, but by providing the reporting and self-service tools to charge your customers the appropriate taxes as well as the proper format to make remittance simple.
2. Find a platform to resell
Next you'll need to find a platform. There are two ways to go about this - you can invest hundreds of thousands (if not millions) into building a carrier grade network, or you can leverage a wholesale provider like Viirtue that has done all the heavy lifting, and enables you to brand (white label) the platform as your own. You will want to make sure their network is in fact carrier grade with sophisticated DDoS mitigation and latest and greatest hardware. Furthermore, you will want to ensure the product(s) your wholesaler provides are able to solve the problems of your clients. The most popular platforms are netsapiens, freeswitch, & broadsoft - so ensuring your wholesaler has one (or more) of those back ends is a great first step.