While it's not a concern for me yet (and may never be, although I'm working on it), I'm wondering whether selling prints of my pictures or copies of a photobook for profit means that I would need to register myself as a small business. Unless things go ridiculously better than I might hope, income from such sales will make up a tiny portion (<5%) of my income. Obviously, this is going to vary by jurisdiction (and vary tremendously by country), so I'll say that I'm most interested in the situation in the USA in general and the state of Maryland in particular. I also expect that there will be some difference between the letter of the law and how people actually tend to do things. I also know full well that you (or most of you, anyway) are not lawyers, and that I won't take anything said as the gospel truth without further investigating things myself. So, have those of you who sell prints or books registered yourself as businesses? Do you collect sales tax and pay self-employment taxes, or do you just append photography sales income to your total income on your income taxes? PM me if you're concerned about discussing any of this in a public forum.