Following are the requirements for selling on iTunes Store
1) In Order to sell your music through iTunes Store you will have to complete
iTunes Connect application.
2) You must have an Apple ID and a current credit card on file with the iTunes Store.
3) iTunes requires that all albums have a UPC Barcode and all individual songs have an ISRC. More information
here
4) You also require a U.S. Tax ID as part of the iTunes Connect sign-up and authentication process.