You should really get advice from a local lawyer or someone familiar with your own jurisdiction but I would almost guarantee that regardless of what you do (Inc

You should really get advice from a local lawyer or someone familiar with your own jurisdiction but I would almost guarantee that regardless of what you do (Incorporate, Partner, etc) you should do it prior to selling a single item. The reason for this, at best, is to stay on the good side of the tax law. The second question varies based on type of business registered and your location. Google would probably be of good use here.