wedding cakes wedding cakes? On 2/21/2012 4:22 AM starting cakes by natashia. a         Services wedding cake maker with 0 employees in Hilliards, PA  , 16040, PA Butler County               To begin, you need a sales tax id number because you sell taxable items.  Taxable merchandise is anything you lease or sell and it is touchable. Second, a business tax registration is required. That registration is different than sales tax, income tax, or employement tax.  It is also called a home occupation permit or business permit license.  Finally, you need to register a ficitious business name, but, better, instead, you could register an S  or C corporation or set up an LLC.             Click Here to Submit It. Frequently Asked Questions: Q: I started a business as a partnership but never really took off. Do I still need to file an IRS return? A: If you filed for a a partnership but never started a business, you need to file a tax return anyway and just fill out the gross business income as zero. Otherwise the IRS will charge you with a penalty for non filing the return. Q: What if the independent contractor is an LLC or corporation, do I still need to send them a 1099 form? A: To be safe, yes, send everyone that does any work for you for more than $600 a 1099 form. Q: What is the threshhold before I am required to file a business tax return? Even if you made $0 dollars, you still need to file a business tax return. Q: What is an EIN Used For? A: You can use an EIN to pay employment taxes withheld and use it as a corporation, LLC or business tax ID number as a sole proprietor or partnership or you can combine any of the previous uses of an EIN. PA Tax ID Number. PA Tax ID.