<HTML><HEAD></HEAD> <BODY dir=ltr> <DIV dir=ltr> <DIV style="FONT-FAMILY: 'Calibri'; COLOR: #000000; FONT-SIZE: 12pt"> <DIV>When I lived in Cheyenne I earned some money in CO almost weekly.  I don’t remember paying CO income tax but that was a long time ago.  WY didn’t have an income tax  ......  just sales tax.  I hired an accountant to handle all that sort of thing when the time was proper.</DIV> <DIV> </DIV> <DIV>Now I live on yet another state line.  A fairly good portion on my income is from OR and I live in WA.  I’ve been told numerous times over the years that it’s where the point of sale occurred.  I did the tuning in OR and so it’s considered OR income no matter who pays.  If I did the work in my shop in WA but delivered the piano myself to OR and then got paid, it’s considered WA income.  If that same piano owner hires someone to deliver the piano from my shop and then pays me, it’s considered OR income.</DIV> <DIV> </DIV> <DIV>Regardless of what is said here, none of it carries any weight and you should seriously consider getting this information from their websites or by calling the DOR for each state.  ........  and then there’s the option of not claiming that income  ..........  skimming it and hiding from the revnooers for the rest of your life.  Good luck with that.  Maybe we can visit sometime in one of those tiny booths where we’re only 4 or 5 feet from each other but we’re using handsets to talk to each other.</DIV></DIV></DIV></BODY></HTML>