While business licensing requirements vary from state to state, some of the more common types are listed below.
A state business license is the main document required for tax purposes and conducting other basic business functions. Many states have established small business assistance agencies to help small businesses comply with state requirements.
State licenses are frequently required for occupations as varied as building contractors, physicians, appraisers, accountants, barbers, real estate agents, auctioneers, private investigators, private security guards, funeral directors, bill collectors, and cosmetologists. Since you can't always guess which occupations and professions are licensed by your state, you should always check with your state licensing authorities.
Some state licensing requirements are based on the product sold. For example, most states require special licenses to sell liquor, lottery tickets, gasoline, or firearms. Contact your state licensing authorities to determine the licensing requirements of your business.
If the state in which you operate has a state income tax, you'll have to register and obtain an employer identification number from your state Department of Revenue or Treasury Department. If you're engaging in retail sales, you will need to obtain a sales tax license.
If your business will only be operated in your local community, registering your company name with the state may be sufficient.
If you have any employees, you'll probably be required to make unemployment insurance contributions. For more information, contact your state Department of Revenue or Department of Labor.
With the exception of sole proprietors, most business types must apply for an EIN regardless of whether they have employees. Visit the IRS site to find out if you need an EIN, and if so, whether you are eligible to apply through the IRS' online application.
Most businesses do not require a federal license or permit. However, if you are engaged in one of the following activities, you should contact the responsible federal agency to determine the requirements for doing business:
For more compliance information, visit www.business.gov
Federal registration of intellectual property, including patents, trademarks, trade names, and copyrights, provide business owners with exclusive use of intellectual property in the U.S. as well as in a large number of foreign countries. See the Intellectual Property section of this site for details.
Small Business Administration - Easily the most comprehensive site for small businesses.