I'm in the same boat, small business. I'm set-up as a Sole Proprietorship. It's easier come tax time, and not as expensive. The important thing to remember is to get the proper insurance. It would be a good idea to check with an attorney though... just to be on the safe side.
We were a SP for 10 yrs, and as of 1-01-01 we are an LLC. Why to help protect our personal assets. We did use an attorney, but most states will allow you to set up the LLC for less than $ 100.00
I think some shy away from LLC because they may percieve a higher level of prtection from a INC. However I see some very high profile businesses using the LLC, so I think it is pretty secure.
As far as tax purposes, an LLC is the most simple for of a corp to handle tax wise.
I am just sorta going through the startup part of plowing even though I have been in lawn care. I would like to stress what others said about insurance. If you have the right insur. you should be ok. I myself am still sole prop. for tax reasons but will eventually incorporate.