get a NAME that is unique, register it with Federal, state, and local taxing authorities in your state, and that is how you get tax ID numbers that you will need. Open a BANK ACCOUNT in the name of the business. If you are going to have a store, make whatever arrangements are needed to BUY OR RENT a building. If you are going to do this on line, GET A NICE WEBSITE made for you and arrange to have your site advertised. You will need to have inventory, so get some reliable suppliers of what you are going to sell. Decide if you will need EMPLOYEES to do sales or any other job, and then you will need a company to do PAYROLL and tax reports, unless you plan to do all that yourself also. It would be SENSIBLE to have an attorney and an accountant to do these services for your new business.