Before starting a home based upholstery shop, make sure it is legal to operate a business out of your home and what the guidelines are. You can call or go down to the city hall and ask.  In my town the department to ask is the Community Development. In other towns it may be the Planning or zoning departmets. Ask about the laws and requirements for Home Occupations. You can also go to your town's website and search of Home Occupations.