Even if I did not collect sales tax, it would still be recorded as income. I just need to know if this type of service is something the state thinks is taxable, or is it something that is not. I have no idea where to find the answer on my own and like I said, right now, the bill for this guy is only $18 (was only a two second drawing) so asking my accountant this question would make me in the hole saince I know he'd have to charge me for the information.