In Iowa if I sell straight to a customer I have to have a state tax license. If I make less than $5000 I don't have to report it. As for a business license I didn't have to file for one but I did have to choose a name for my business when I filed for a state license. I am allowed to use my SS # instead of having to have a business ID.
When I was selling to the gift store I didn't have to charge tax because the IRS said it was charged by the store owner. You have to be selling straight to the customer before you have to charge tax.
Don't know how this compares to other states.