I think this is a question on whether you will accept that this is now an international company. My understanding is that we have to abide by the laws of the land we live in. In Idaho as long as I am selling things I own I don't have to register as a business. Now there are 50 states in the USA and everyone of them has a different set of laws. As Jabek says in Florida he has a whole separate set of laws to deal with. The stage you are at in your business matters also. If I ever reach the PayPal reporting stage I would be dancing on the ceiling. Don't think I will ever get there.