You will need to advise what country and state the business is in. The problem is, the rules vary by country. In particular, you will need to focus on tax reporting requirements and payment if you are required to collect sales taxes or value added taxes.
So, while you may not need to incorporate, depending on whre you are, you may be required to register with the IRS or equivalent.
The rules for domain name registration also vary by country and the same goes for business names i.e. DBAs (doing business as ...).
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