Mary Jo Foley has reported (lots more information there than here) that businesses can now buy (direct from Microsoft) a bulk number of Surface devices. The choices vary by country:
In the USA you can buy the RT and Pro Surfaces. In Ireland you are restricted to the Surface RT:
Note that when you add our VAT (a whopping 23%) then the Surface RT bulk order for business price is exactly the same as the consumer price (at least for the 32 GB RT tablet).
The Pro is the one businesses will want so I don’t see too much biz here for partners outside of the USA/Canada until the Pro model spans other markets. There is no distribution channel that I know of for partner reselling so it won’t really happen – what partner will buy at retail price to resell at uncompetitive prices? I expect HP/Lenovo to dominate there until Dell has a suitable Intel model (their new one does not fly IMO).
Go check out Mary Jo’s article if you want to learn more.