If you have a Tax ID number, you'll need to do taxes each year. If you're going to get one just for iBooks, I really hope you sell a lot, because it might not be worth the effort.
Basically, Apple's requirement for that in iBooks, is to mostly keep it to just businesses. If every body started uploading their books, they'd run into issues like Amazon has had with self publishing (Remember the 1984 incident?).
Also, this (the Sigil forum) might not be the best place to ask this question, since it really has nothing to do with Sigil, and more general book sales. There are a few other areas on Mobileread that would be a better fit.
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