I run a small business out of my house. Some things will vary per location so it is best to pay that one time fee for your tax person to set you up (and you will want a tax person to set you up because any amount you make you will have to report even if it is below a certain amount).
You will want a tax id number -- I got mine from the state since I don't have employees. (didn't cost) You will probably want to set it up to pay your taxes 2x a year. You must report in on those months even if you do not make money. You state taxation and revenue website should give you a lot of good info.
If you will hire people to help, you will need a federal id number.
You will need a local business license (about $35ish give or take a year according to your city)
If people are going to come to your house, you will need a liability rider on your home insurance for small business. (about $100 a year)
If you live in a HOA, you will want to go over the regulations and make sure you comply with it. We got "approval" from our HOA provided we follow a,b and c since you never know how "moody" they can be.
You do want to keep some form of accounting. There are a variety of ways out their so choose what fits you best. You want pristine records in the event there is ever any kind of dispute or court action.