What is the best business structure for gift basket business startup?

Assuming the the business is within USA: Sole-Proprietorship (quickest, simplest, least-expensive, most risk) LLC (sweet spot between simplicity, cost and protection) S-Corp (Planning on expanding later, adding investors to roster, selling to government etc. - this is the way to go. This is still much light-weight than a traditional corporation - the C Corp). So, if you are just testing waters, try Sole.. (or partnership) If you are fairly confident to stay in business for a while, LLC or S-Corp.