http://www.fool.com/news/commentary/2006/commentary06090808.htm?ref=foolwatch

Taxes and Your New Business: Part 1
By Dan Caplinger
September 8, 2006

Starting a business involves many details that you have to monitor. Before you even get that far, you have to pick what type of business entity you want, and you may need to register with the Secretary of State in the state where the business will operate. Depending on the industry, you may also need to get approval from a separate state regulatory agency to begin operations. Everywhere you turn, new rules seem to appear from nowhere, each requiring you to jump through a hoop, and usually to pay a fee........