Weird, my mom has been selling her dolls for a very long time (over 10 years) and making more money then I make at my job a year and doesn't had to get one yet. You think her cpa would have said something if she needed to get one...

Well at least it's not the hardest thing in the world to get lol are there any down sides to having one? What if your not profitable for that year, do you end up paying more taxes or anything?