How can I get a US developer account?

Hello,


I will appreciate any direction or help with this question...

I want to create a new USA google play account and I'm not sure how to do it since I'm not from the US. This is how I think it's done, please correct me or tell me the right way.

So first I get a US SIM and use it to verify a new gmail account and then use this gmail to create the google play account. Is this right?


Thanks in advance

use a US ip i guess!

a US IP in addition to the US SIM and all?