[brwill2005]

Where I live in NOVA, you need a business license from the county which the business is based. This is simply a license for the county to tax you on your gross receipts and your business personal property. If the name of the business is different than your own, you need a to file a fictitious business name document. If you intend to become a corporation or LLC etc, you need to file that with the state. As for deductions, look on the IRS website. There are many things you can and can not deduct. In addition, get insurance to cover you in the invent something bad happens.