


If you do all your selling through Amazon or other distributors, it's their job to collect the sales tax. If you will be selling books directly to customers, you must register to collect sales tax. Big long form to fill out, but I don't think I had to pay anything. I also had to register with the state through a website. Now I live in Michigan and I had to fill out a form with the city and give them some modest amount of money, I forget how much. There I was basically required to file a state form registering my business name and address and pay a small fee, like $50 or something like that. I used to have a small side business in Ohio. You must check your state and local law to see what you have to do. This usually does not involve a lot of paperwork. If you're thinking, "Do I have to set up a CORPORATION?", then no. You must report this income to the Federal government on Schedule C, which by definition makes you a business. Usual disclaimer: I am not a lawyer nor a tax accountant.
