I live in Las Vegas and have looked into this a bit. As Don P said you need to check about zoning, the county may not allow a home-based firearms business where you are located, in which case you will need to get a variance or zoning change. The ATF does require (I believe) that there be an actual business, with regular hours (the definition of 'regular' is up to debate) posted. This will likely mean that you will need a state business license, tax ID, and county business license. That should be everything you need regarding state and county regulations, but remember that the ATF has their own regulations and WILL check on your "business space" before granting the FFL.
Hope that helps,
Alan
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