Im in Virginia Beach. You'll need an EIN and Resale certificate and business license. basically to make sure every level of the gov gets a piece of what youre making. First get your EIN. go to irs.gov to do that. you can use your ein to open a business bank account and get your resale certificate. Go to the virginia tax website to register to pay sales tax and get your resale certificate. you will register for sales and use tax, which obligates you to file a monthly tax return paying the state all the sales tax youve collected in that calendar month. normal tax rate is 4% for state and 1% for local = 5% total. once you have your resale certificate, you can buy the shirts you print on and other things you are selling to customer tax free. You will need to furnish your supplier with a copy of your resale certificate if you plan to do this. Your certificate also enables you to legally collect sales tax from your customers. in virginia, you must even collect sales tax from out of state customers. Legally you must also register your business withthe city it is located in and pay to get a business license. You do not need any of these things to sell illegally, but it is helpful to have an EIN and resale certificate so that you can buy your supplies from B2B only suppliers that require it, and because some customers (cities, schools, ect) will ask for your w-9 form, which is essentially your EIN and signature.