It is not difficult. But you have to decide which type of business you want to start...I am talking about legal type. 1. Sole Proprietory : Go to your local county registrar office and register a name of the company. You will have to publish the DBA in the newspaper. It can be done with $50 or so in LA. 2. Parenership : Same as #1 3. Corporation : File with your state. Once you have the corporation, you can file or LLC with IRS for making it S-Corporation. I hope it helps.