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You should most definitly register yourself as a business, otherwise you'll be considered "that kid who does car washes." Get a name and all that stuff. All about image.
Its very easy to register a business, cost is relativly cheap <$100. Go to your state's website or the secretary of state's website. They usually have forms online you can download and print off.
Fill them out, read their directions (they should have a detailed guide on how to start a business, tax considerations, employee stuff [if you employ someone else as well]). I know Ohio (where I live) has very good information.
I know for Ohio, they have a worksheet with a bunch of questions about your business. You can fill it out, then take it someone (names are listed) who will go over it and offer suggestions and answer questions, etc etc.
As a sole proprieter, your taxes would be done with your personal taxes which is good for you since you hav elittle experience with businesses.
I'm pretty sure you ahve to be 18 to start it up unfortunately. Use the time inbetween to save money to get some advertising out there. The reason you have to be 18 (I assume here) is that minors can't enter into legal binding contracts, hence if you contract to work on someone's car and break the contract, that person is screwed. The state wants to protect you and the customer.
Hope that helped.
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