Not a lot really:
Lemonade mix or lemons
Sugar
Ice
A jug for the lemonade
A money box
A tips jar
A table
A tablecloth
You'll also need some change for when people don't have the exact amount.
Most of the stuff you can find around the house, so you should be able to do it for under $50. Some have done it for less than $20, or even less.
There's no need to spend a load of money - just get out there and start selling.
Download a free guide to starting a Lemonade Stand at http://www.lemonade-stand.co.uk/guides-for-kids-businesses/business-guide/
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