The link you gave is for setting up a business - an actual home nursery. With a business tax id, etc.
In reading around Gardenweb, including people in IL, and some who called the authorities, selling some plants from a garage a day or two is essentially a garage sale, not a business.
Also, one does not owe tax until there is a profit of some sort of amount, commonly $600-1000 - far in excess of what I would make, I probably wouldn't even break even.
I did check, and no permit is required in my county for garage/yard sales.
|