What is the difference between a wholesale store and a retail store? The answer can be different for the customer and for the store owner. The customer's answer might be something like this:
I don't pay sales tax.
I must buy larger quantities, but in exchange I get lower prices.
Gift wrapping and shipping to multiple locations are almost never available, but once again, in exchange I get lower prices.
I must present documentation to the store that I am a legitimate wholesale customer such as a certificate that shows I am exempt from sales taxes or a business license.
Each of these points must be addressed in your Magento store.
From the store owner's point of view, the main difference between a wholesale and retail store is this:
Wholesale customers are a different type of customers.
If that statement makes you think, "I should create a customer group just for my wholesale customers", then you are thinking like a Magento store owner. We will talk more about that...