I still don't know what it was (is) with these people? Maybe a religious worshipping of the government and a fear of the IRS that are greater than the fear of God? Thinking that if you make a slight mistake, you'll be imprisoned for life. That was the impression they give. And when developers talk about the big headache of charging for a piece of software, I can't help but thin back to that.
The truth is – and you know it also – that if you sell software for $10, $20 or even $100, there is no contract nor much headache. You can give the money back to a customer who isn't satisfied and that's it. You can have your customer service as minimal as you prefer. You can also legally earn quite a lot of money on it as a side business before having to think about taxes or incorporation. And when that day comes, well congratulations, now you're supporting yourself as an independent developer!
The headache is only in your head.