Legal Question in Business Law in Texas

Re: very small business

Any income has to be reported to the IRS. Of course you will also be able to take deductions for supplies, etc. as part of the business. You should properly get a tax certificate from the State Comptroller. You'll charge and pay sales tax, but you won't have to pay sales tax on the materials you buy for resale.

Re: very small business

I'll just add that you won't have to charge sales tax on items sold online to anyone out of state, but you will need to get the correct sales tax amount (state and city) for your location and then charge the state sales tax everywhere else in TX. Before you register a domain name for your website, you should consult an attorney to make sure you avoid the numerous problems that arise with online businesses. The consult will probably be free; mine is.