If you simply wish to sign-in to iTunes and the App Store with a different AppleID, that is very easy and doesn’t require reset of the iPad. However, if you instead you aim is to use an entirely different AppleID for iCloud and other services, that is something else entirely.
It is perhaps necessary to state that it is generally a particularly bad idea to create and use a new AppleID account for your own ise - as all App, Service and Subscription purchases already made are forever tied to the AppleID account from which the purchase is made.
You should instead simply update your primary email address (your AppleID sign-in), your secondary email (recovery) email addresses and trusted phone numbers (fixed line and cellular/mobile) as needed - keeping one AppleID for life.
Here are the support pages that describe the procedure to update your AppleID account:
Change your Apple ID - Apple Support
What to do after you change your Apple ID or password - Apple Support
If you are attempting to set-up the iPad again for reuse by a new user, you’ll need to address the Activation Lock - that if not disabled will inhibit further use. You’ll need to follow this process:
What to do before you sell, give away or trade in your iPhone, iPad or iPod touch – Apple Support
Should you wish to just Factory Reset your iPad, this support page should provide all the information that you’ll need:
Restore your iPhone, iPad or iPod to factory settings – Apple Support
I hope this information and guidance is helpful to you both in answering your question and in resolving any AppleID account issues.
