There are several types of businesses in the United States, each with its own legal and tax implications. Here are some of the most common types of businesses:

1. Sole Proprietorship: This is the simplest form of business and is owned and operated by a single person. The owner is personally responsible for all business liabilities and debts.

2. Partnership: This is a business owned by two or more people. Partnerships can be general (where each partner is equally responsible for the business) or limited (where one or more partners have limited liability).

3. Limited Liability Company (LLC): An LLC is a hybrid business structure that combines the flexibility of a partnership with the limited liability of a corporation. Owners of an LLC are called members and their personal assets are protected from business liabilities.

4. Corporation: A corporation is a separate legal entity from its owners. The owners are called shareholders and their liability is limited to the amount of their investment in the company.

5. S Corporation: An S Corporation is a type of corporation that is taxed like a partnership. The business income and losses are passed through to the shareholders, who report them on their personal tax returns.

6. Nonprofit Organization: A nonprofit organization is a type of corporation that is exempt from paying taxes because its purpose is to promote a charitable, religious, educational, or scientific cause.

7. Cooperative: A cooperative is a business owned and operated by its members, who share in the profits and decision-making.

It is important to note that the legal and tax implications of each type of business can vary depending on the state in which it is registered. It is advisable to seek the advice of a lawyer or accountant when deciding on the type of business structure that is right for you.