Apple removed "App store" option from new iTunes software. so you will need iPhone or iPad.
If you already have iTunes account logged in on your iPhone/iPad, then first you need to sign out by going to Setting-> Apple ID->scroll down and click Sign out or you it will not give you option to register new account in App Store.
- Open App Store on your iPhone/iPad
- Choose any "FREE" app and Click on "GET" button.
- Then choose "Create New Apple ID"
- Then choose "Use Email Address"
- Fill Email and Password
- Select Country "United States"
- Agree to Terms and Conditions.
- Click "Next" button
- Fill your Personal Information
- Again click "Next" button
- Choose Payment Method "None"
- Fill "Billing Address" (To avoid extra charges as tax choose state - Alaska, Delaware, Montana, New Hampshire or Oregon)
- Then click "Next" button
- Verify your phone number and Email by entering OTP, you can use number from your own country.
- Last step enter your iPhone/iPad passcode and click continue on welcome screen.
You are done.