Insurance is the big thing. If someone buys one of your candles, and something were to happen... they can come after you. You should NEVER sell a candle without at LEAST having insurance. It protects you! You'd also have to have a sales tax number. It may be state specific, and something you want to to look into. If you sell anything, you're required to collect state sales tax (if that's something that is required in your state). Check with the county or city you live in, and they can give you more information. If you DBA (doing business as), you do not need to worry about getting a federal id number. Once you become an actual incorporated business, then you have to get a federal id number. 2 other things I'm sure you already know - 1) This is definately not a get rich quick business. 2) Test test test! Good luck!