It depends on whether you want to start an actual store (brick and morter) or online, etc. You would need to first organize your business structure to protect you. Go to your secretary of state site and look at different ways to register your business, LLC, INC, etc. Get a tax id number from the IRS, then also you would have to get an id number from your state dept. of revenue. If you had actual employees you would need to get a dept of labor id also. Then you would have to get the product (via wholesale site, etc) and decide on which platform you would sell it...online, ebay store, your own site, or an actual physical store. If you did an actual store of course you would get a building, and all utilities and advertise!
