lets break this down in a smaller set of items
inside play...blocks, legos, puzzles, other manipulative toys, paper, crayons, scissors, markers, other general art supplies, animals, books, housekeeping items(clothes, dishes, play food/boxes),
inside nap time cots or mats(children ususally bring their own blankets but you may want to have sheets also)
inside meal time--dishes, silverware, glasses (at least two sizes and plastic) place mats(either handmade or from store), serving bowls/silverware
outside--sand box(with cover), sand toys (good quality if you dont want to replace every month) and old dishes and large silverware work well too, bicycles/tricycles/wagons. some kind of climbing structure/slide/...and somewhere to do waterplay
in general file cabinets, first aid kits, daily schedule and daily record forms to help tell the days stories to the parents...bulletin boards...
1st, check your state's licensing standards - they may have specific things you need to have or guidelines for them. You didn't say what ages you are serving, and that is important.
Infants need cribs, linens, high chairs, something to warm bottles in, and lots of developmentally appropriate toys (teethers, rattles, etc.). Not so for older kids. They need lots of art supplies, books, pretending toys (dress up clothes, play kitchen), blocks, etc.
Update your question to show what age you're serving, and I'll elaborate.
Definitely check with your local day care association and licensing agency. Even if you are not required to have a license, you can still follow their guidelines.
Books - scholastic book club has good titles and inexpensive prices. I also shop at garage sales.
Plenty of toys that children can use their creative minds, ex. blocks, baby dolls, house play and let's pretend, play dough, etc.
First make sure that you're house/building is up to date with the guidelines to own a home daycare. Once you've done that, you can buy toys (make sure they don't have small parts for them to choke on). Your best bet would be to take a visit to Toys R' Us and buy some things there. Other necessities are high chairs, sleeping cots/blankets for nap time, cribs, bottles/sippy cups, plastic/paper plates and cups, snacks/treats, extra clothes (just in case), diapers, teaching tools, books, videos, songs for them to dance to, and the list goes on. Don't worry, you'll be fine. Good luck! :-)
small napping mats for resting, a good outside play set with swings, balls, a couple of tricycles, sidewalk chalk, playdough, art supplies, books, manipulatives, board games, a shelving unit with cubbbies for each child so you aren't looking for their stuff or big hooks for hanging backpacks and stuff.
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