One other thing, I saw a program in a store that would let you set up an e-business, it does credit cards, creats tax reports, etc. A tax number is not that hard to get, and you could always just except money orders or cashiers checks. Check with an accountant or a lawyer, if you want to, but setting up an e-business is more scary than hard. I have investagated several business, but in the end decided the business wasn't worthwhile. The setting up was going to be the easy part. Remember the fifth monkey!