Agree with the above and I would suggest if you are going to be selling regularly throughout the year then set up a Limited Liability Corporation (LLC) Then just make sure you always put the ',LLC' next to your name on checks and when writing invoices or correspondence.
The LLC notation declares to the world that liability stops with the business and you as one of the principles are not personally liable so they are doing business with you understanding this. There are tons of internet resources on this so surf around and get familiar. It may seem complicated at first but its not and a single individual can set one up as well as a group and it is a great alternative to running a sole proprietorship when it comes to any business selling a product of any kind. You will likely have a state filing each year and taxes to pay but only need to add to your federal return if you exceed a certain dollar amount. last year that was $400.
You can likely do it all online in a couple of hours at your states corporation portal and simply file an annual report, pay an annual fee and file some specific reports if some things change (such as your address or business name etc.)
Also keep in mind that the IRS will not allow you to write off expenses beyond revenue offsets if your business is considered a hobby business so if you are just operating a side business to pay for your supplies and direct cost and are not trying to grow a business concern then limit your deductions to revenue.
here's a link on that:
Good luck, I hope you make a bunch of dough ;-)
- Roberta12 likes this