Subject: Re: Own company
From: [email-masked]
To: Multiple recipients of list <[email-masked]>
Date: Thu, 21 Dec 1995 00:01:56 -0500

Adrian Onsen wrote:
"I want have someone interested, and they want me to do some CGI work for
their show, lets say, do I actually have to have a business in order to be
able to sell my work to them?"

>From my own experiences....you should be able to sell your work to them on a
contractual basis or as a sub-contractor, especially if you are using your
own equipment and not their's.  The latter puts you in an employee situation
as far as the IRS is concerned, and can get pretty sticky.  A simple way to
"establish a business", and be considered a true freelance professional and
not an employee is to run down to your County Courthouse and file an "Assumed
Name Certificate", which only costs a couple of dollars to do.  That gives
you the right to conduct business in your county under the name you have
chosen.  It also gives you a chance to check County records to make sure no
one else in the county is using that name.  If there is a corporate entity,
partnership or proprietorship that already has an established trademark for
the same name, or has established a corporate name in your state or county,
then you cannot use it.  Call your Secretary Of State, Corporate Charter
Division, and ask for the corporate names section.  They will tell you if the
name is available at that time.  Washington D.C. has all the trademark names.
 Again, IMO the easiest way to establish a business (sole proprietorship) is
to file an Assumed Name Certificate in the county or counties you intend to
business.  With a copy of your filed ANC in hand, you can go to your bank and
open an account using your business name.  On the other hand, if you want to
operate as a contractor or subcontractor using your own personal name, you
should execute a Working Agreement or Contract.  You should also get business
cards printed-up establishing your trade or profession, especially for IRS
purposes.  But beware...personal business names leave you personally liable.