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<p>[QUOTE=&quot;Marshall, post: 937737, member: 21705&quot;]I think State Law controls whether you need to have a license or certificate and State tax and reporting requirements so find out what is required in YOUR STATE. </p><p><br /></p><p>Of course Federal Law controls the Federal tax requirements on reporting and paying the Federal portion of taxes as well as the form of ownership you choose, ie, LLP, Proprietorship, General Partnership, Corporation, etc.[/QUOTE]</p><p><br /></p>

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