So much of this information is all over the place online particularly from the sources that provide licenses and tax ids. If you had done a search (via search engine) using you own inquiry "How to apply us tax id" or "How to apply us tax id for nook", there are more hits than I can count.
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Guru Video Channel | Lost Oasis Games | FRYING BACON STUDIOS
Hint: Start with your town/city and state.