You will need an Apple ID to purchase iPad apps (even those that are free of charge) or iTunes music and videos. Your Apple ID is the same thing as your iTunes account. You will need an active email account to set up an Apple ID.

Set up an Apple ID (skip this step if you already have an Apple ID):

1.       Tap to open the App Store.

2.       Tap Featured on the bottom navigation bar.

3.       Scroll to the bottom of the page and tap Sign In.

4.       On the resulting pop-up, tap Create Apple ID.

5.       Confirm your country or region, tap Next.

6.       Read and agree to the Terms and Conditions and Apple Privacy Policy.

7.       Enter your Email, Password, Security Info, Date of Birth, choose to subscribe to email from Apple, and tap Next.

8.       You will now complete your billing information including your default payment method. NOTE: You may select None as your default payment method. Tap Next.

9.       On the Verify your Account screen, tap Done.

10.   You will receive a verification email from Apple. Follow the instructions in the email to verify and activate your account.

Sign into the App Store using an Apple ID:

Go to Settings > Store (you may need to scroll to see Store in the Settings list), tap Sign In, then tap Use Existing Apple ID and enter your Apple ID and password.

Read:
iTunes Store terms and conditions

View and edit your account information:

Go to Settings > Store, tap your Apple ID, then tap View Apple ID. Tap an item to edit it. To change your password, tap the Apple ID field.

Sign in using a different Apple ID:

Go to Settings > Store, tap Sign In, then tap Create New Apple ID and follow the onscreen instructions.

Automatically download purchases made on other iOS devices:

Go to Settings > Store, then turn on the types of purchases (such as Music or Books, that you want to automatically download to iPad). You can set any Newsstand purchases to update automatically on this screen too.