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Paul, if you get to the point where you have set up an LLC in the USA, you will likely need an LLC operating agreement.  Here is an inexpensive template for that form that can be created online. http://www.medlawplus.com/forminfo/llc.htm

Hi Paul:   As in life, networking is crucial to success...I was studying some of the profiles of the members here, and through (I think) River Flow who is the self proclaimed Socrates of Small Business (hmmmm...Cosmic Rabbit, Small Business Guru....do I get Tie Dye robes with that title?) and found an interesting link that might be of some use to you.   http://www.wahmpreneur.com/index2.html

Hi Paul:   What kind of books are you selling?  Ebooks, self published, self help...? I only ask as advice would vary depending on the target market you were going for.   Have you considered partnering with someone here in the states that could handle things here in America on the ground running as it were.  As example, you say you are going to be a direct seller...wholesale or retail?  If you are producing your own books, and they are actual hold in your hand books, it might make since to have a production house here in America to handle printing to make your books cost affordable...shipping in small quanity from say Asia would, I think, price you out of the market.   I'd suggest a Limited Liability Corporation (LLC) registered out of Delaware...this can be done cheaply (even online), and for a small extra fee they will even act as your Statutory Agent...which in some ways gives you the illusion of a United States presense.

Paul, If your aim is to do business in the US, I strongly advise you to form some sort of business entity within USA. I can only speak from my own experience, but I found the people and companies I talked to over the phone to be a lot more apt to listen to what I had to say if I had a registered business than when I did not. Since I, and you too, live abroad, this becomes an even bigger factor in conversations with different entities. But if you are not in need of forming any sort of personal relationship with any company, like reseller and distributor, then perhaps you can get away with your own company back home. If the question is regarding forming an LLC vs. a corporation... I must say I don't know. There are some tax benefits to corporations, that much I know. But I believe it to be a real hassle in comparison to forming and running an LLC. Or the relly easy thing would be to sell your books as downloadable e-books. Then you don't need to worry about import problems. Message Edited by Alberon on 03-09-2009 10:17 AM