How to start selling legally, getting TIN

Well im sure as most people here im not registered anywhere and im currently no paying any taxes for what little i make on ebay.
So the question is - what are the steps to make it official and get a TIN number?

How do you calculate your taxes after (im importing in bulk and then selling retail on ebay). Where do you pay your taxes?

Plese discuss and share here whatever you know! Im sure it will be a lot of help since this kind of information is not easily available.

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