As a free-lance artist, tax preparers tell me I am like a printer and or graphics artist ... a service and no sales tax is required. The bulk of my work is portraits, murals, and some graphic design ... for individuals, homes, businesses. The art is personalized and is not particularly something someone else would buy. In my research ... this type of art doesn't require sales tax.
Now, I am considering art fairs and sales tax is required (a tax number). I am the sole proprietor and I don't have a business license. If I apply for a tax number ... will this open up a "can of worms"? I am also offering work for purchase online (website). Does this need a sales tax number (may be sold out of state) or a user tax?
It's all too confusing to me.