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if you are commissioned to paint for a client, you may be eligible to report your income as one who provides "contract services".
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My accountant and our state sales tax office said that, because I deliver a product at the end of the process, that I am a retailer and need to charge and submit sales tax. Perhaps it differs from state to state but it's better to check. Our state sales tax department audits small businesses periodically so it's better to be safe than sorry!