I get this call quite a bit actually. Someone is starting their own business but has no idea of how it will impact their taxes or if they need a separate checking account or if they need a sales tax permit. My wife came to me with these questions approximately a year and a half ago, so we were able to answer most of these questions together. Not only that, but I learned that if you are wearing a pair of leggings and want to cover your rump, you need an Irma (for guys out there, an Irma is a long shirt)
The first question in these endeavors is if there is any legal liability that an LLC or another structure may help to mitigate. Most times there is not, however, there can be some instances where a corporate structure may be beneficial. In most cases the direct sales, such as my wife was involved, will be done as a sole proprietor. My accounting practice, however, is set up as an LLC.