Sole Proprietorship Basics
This article from Nolo explains the basics for the simplest legal structure for operating a business, the one person owned, sole proprietorship stating:
"Sole proprietorships are so easy to set up and maintain that you may already own one without knowing it. For instance, if you are a freelance photographer or writer, a craftsperson who takes jobs on a contract basis, a salesperson who receives only commissions, or an independent contractor who isn't on an employer's regular payroll, you are automatically a sole proprietor."
Via DoctorVAR.com
