Presumably. But AdSense is a rather different business.
Consider: I don't think advertising is subject to sales tax. Here's New York State on the subject:
http://nystax.custhelp.com/cgi-bin/nystax.cfg/php/enduser/st...
When you go into a product business you may have a different set of legal issues to consider. It's also B2C rather than B2B, which changes the sort of customer service you need and (I'm guessing) dramatically increases your vulnerability to things like chargebacks and stolen credit cards.