Hello and Happy New Year!
Starting a PLR site isn't difficult at all. The hard part, for me at least, is finding the time and energy to write enough content to actually sell, but that's another story. To begin your own site, you'll need a URL, a hosting plan, content (article packs, ebooks, reports or whatever you choose to make available as PLR), a payment processor (your PayPal acct is fine) and a service to process your transactions (such as eJunkie or Download Guard).
Tiffany Dow sells a great product that teaches how to start a PLR site. I believe it's called PLR ATM. It's pricey, but worth it.
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