Geno, you are right on the money. When I decided that I didn't want to wear a tie anymore 35 years ago, I opened my own jewelry studio. I am retiring to a home shop to start making knives, but I will add my $.02:
It's not the person that makes the item, that makes the money...it's the person that "sells" the item.
People wanting to start their own business have a problem with being the "maker" AND the "seller".
And make sure your accountant knows what will throw up a red flag on a return. You can adjust your business accordingly...