I am in South Carolina. I do not have a store front as I do the work out of my home however I have to get a local county business license and a retail sales tax license. My business is ran as a sole-propietorship (one owner, no employees) and I opted to become an LLC to limit my liabilities. Also, I got an EIN (employer identification number) so that I can use it to make tax free purchases from suppliers for resale items.