I'm in SF and have a potential business partner in India.
TAX is US. For export paperwork (free tax delivery) is India. Use business location may in delaware for lower state tax
I started my first business selling a product that was imported from Ghana - African shea butter. I purchased it from a supplier and made over $12k in sales the first 20 days. I would suggest starting with Jim Cockrum's blog at http://www.silentjim.com. He teaches a ton about importing goods through his Proven Amazon and eBay courses. Even though you may want a standalone site I would definitely recommend his site to start with. He teaches a model of go where the people are instead of chasing them down.
I believe you want to first state with your name registration in which state you are in and taking a trip to your state sales tax office first. If not, check with your state comptroller to discuss international business taxes, rules and regulations. You should be able to work just as a normal business, however, importing items internationally for sales online or drop-shipping maybe an option for you and also save you money. I hope this information is helpful.