I would recommend establishing yourself a bit more.You don t need to have any tax papers to open an ebay store. But you need to have 20 feedback or be ID verified(i think its $5)http://ebaysellerreview.blogspot.com/
Do you really need an eBay store? The pros:Lower insertion feesThe store sign might give some buyers a sense that you are a good sellerThe cons:Monthly feesHigher Final Value FeesLess visibility (store listings don t show up on search unless less 10 regular items are displayed, so don t expect nearly as many views)So, unless you have an inventory with 100 s of items that don t sell quickly (and even then I am not sure it would be a good idea), I strongly recommend against it. Ebay Stores was an idea that never really worked all that well. Then, they decided to lower insertion fees to $.35 for most regular items and now Ebay Stores is now superflous.