[Valerie Gudorf]

Recently, I've received several very promising inquiries for portrait commissions from persons residing in Maryland. I've just started my fledgling portrait business and am experiencing a rather steep learning curve.

I wonder, for instance, about the collection of sales taxes on such commissions. I reside in Virginia and will be painting the portraits in my studio here. However, I will be transacting business (contracts, releases, etc.) in Maryland at the home of my clients. Preliminary sketches and the taking of reference photos will be carried out in Maryland, as well as the collection of a deposit. To which state am I required to pay sales taxes on such commissions: Virginia, Maryland, or both states?

I would like to avoid as many potentially costly legal blunders as possible. What have been your collective experiences under such circumstances?