Creating a new Customer group is very simple and can be key in configuring Catalog Promotions and Shopping Cart Promotions.
Creating Customer Groups
From your Administration site, navigate to CUSTOMERS > CUSTOMER GROUPS
1) Click on the Add New Customer Group button:
Next, you'll see the following :
2) Enter a Group Name.
3) Assign the Tax Class as Retail Customer.
4) Click Save Customer Group
Assigning Customers to Customer Groups
Assigning a customer to a specific Customer Group is very simple and can be helpful when organizing sales and promotions or when allowing only a certain customer group permission to view certain pages and/or products.
From your administration site, navigate to Customers > Manage Customers. This is where you will be able to see all of the customers that have registered for an account on your site:
Find the customer that you are wanting to assign a specific customer group to and click Edit to access the page where the website's user information and activity are listed.
On the left, you will need to click Account Information
From this menu, you will have the ability to assign the customer to a specific Group
In the example above, you will see that I have selected this customer to be assigned to the "Wholesale" group.
Click Save Customer to save the changes that we made to this customer.
You can also assign multiple customers to a customer group simultaneously by performing a Mass Action.
Click here for more information on Mass Actions For Customers.