I'm sure you meant you have been filing quarterly payroll tax reports, like 941 and annual 940 . No federal sales tax - yet.
But that's not your question. If you don't have a profit in at least three out of five years, it will be assumed to be a hobby, at which time you will not be able to deduct business losses against other income. Since you say you have had neither profit nor loss, I can't see it making a difference.
Oh, if you did have losses, it is possible to continue to be treated as a business, but it takes fairly convincing proof.