I have a question. I do digital painting on the side as an hobby, but someone recently offered me to buy some of my work for $150.00 and would like to buy more items throughout the year…My question. If I am earning this as extra income how do I pay taxes? Do I charge upon where the person lives/resides or where I live? Do I need a EIN? If I wanted to start an online business with my own name, do I need to register anywhere to have that name recognized as a business? Answer any or all, and links would be welcome. Thank You!