Arizona in one of those odd states that,as Joy states, does not require state tax to be paid on commission one-of-a-kind original work - however the various city jurisdictions do require a sales tax on all but out-of state ordered and shipped. So you DO need to check!
As in Joy's experience, in AZ, existing inventory would be subject to both state and city taxes, as would giclee prints, etc.
Not be be splitting hairs but if you are not required to charge state sales tax, you'll want to be sure that your commission status doesn't fall into a "works-forhire" category, in which case you may not be retaining copyrights. (Like research done at universities, etc.) If I say anythinkg more I fear it would be reckless. Listen to your accountant.
Or maybe one of our lawyer moderators will pipe up here
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Art is a luxury item. In their minds, artists shouldn't act as though they are bona fide business people, and if you do, they get annoyed and uncomfortable and maybe even suspicious or worried.
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What a slippery slope. First it will be the artist as a luxury item producer, then Rolex, and finally Rolls Royce. I hope their lawyers are on it.