Taxes and Small Business Start-up for Artwork

Is anyone here a lawyer or have some un-official legal advice they are willing to share? I create what I call photo illustrations. I would love to offer the service to earn a little mad money. But I want to do things by the book, so far as taxes are concerned. I could offer the service completely digitally so that no physical product would exchange hands-- I don’t know if this would impact taxes. If anyone knows of a reliable user-friendly site where I can learn about this I would appreciate the help. I don’t anticipate becoming rich off my work and so I do not want to lay down a lot of money consulting with a lawyer before I know if this is even something I want to do.
THANKS!