You also have to look at your local city business and tax license requirements. The state SOS.website has everything you need to know as far as state requirements for additional licenses. If you are providing supplies such as paint and canvasses and are marking them up for a profit you will also need a sales tax license. I can't imagine that you need additional licensing to teach painting but don't take my word for it. You will want an accountant for dealing with the irs and filing your monthly/quarterly tax deposits.

Do you have a business plan at all as far as what you will be charging for and how much as well as what you expenses and projected sales might be?

Read the book The E-Myth.

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