<html> Hi Don,              If you are brought into a community as an outside contractor, by a resident, then you do not need a local sales licence.  If you solicit in the community then you do need a local licence, in many communities.  In both cases, you need a provincial and federal sales tax number if your gross income is over $30K per annum. I think the rules are different for owner operated businesses, than for limited companies, but I'm not sure on that. Regards Roger At 05:17 PM 9/2/02 -0500, you wrote: <blockquote type=cite class=cite cite><blockquote type=cite class=cite cite>... I'd stay away from city hall, unless you wish to attract their attention. Don Rose...</blockquote> Hi Don, List, That certainly is strange advice to publicly give, almost like recommending to someone to skirt the law when maybe they ought to be abiding in it. Doesn't seem to be a very professional thing to do, but hey, what do I know. What I do know is, I'm a bona fide tax collector for the State of Oklahoma and for every Oklahoma city I do business in where applicable. Comes with the territory of having a Oklahoma Tax Commission sales tax permit license. And you know what the funny part is. Because I am on the rolls of that fine tax paying brotherhood, I am actually required by law to report those who boast they aren't. I find that an amusing position to be in   :-) Keith McGavern Registered Piano Technician Oklahoma Chapter 731 Piano Technicians Guild US</blockquote> </html>