Colin recently asked:
I've been reviewing your site for a few days now and I can't seem to find an article that talks about how to actually structure your business like, licenses, state registration, EIN number, DBA or things like that. Would you be able to point me to an article or explain the best way to structure the business?
This post discusses the majority of what you are asking. A key item is that you need to research the law in your particular state about collecting sales tax and registering as a business. I some states that have sales tax if you don't deliver a tangible product (like the photos on a CD) then you don't have to collect sales tax. This varies all over the map. There is no one answer that applies everywhere.
I think it is worthwhile to register as an LLC (Limited Liability Corporation). $149 at LegalZoom. Because this protects your personal assets like your home etc if someone sues you. Many real estate photographers operate as a sole proprietor.
DBA (Doing Business As) is only an issue when you want to tailor the name of your business. Here is some basic information.