Hi, My company sells martial arts equipment and sometimes the sales take place at martial arts events/tournaments when we make a contract with the event host. And for some events, we let this photographer do his business in a designated space (selling photography service to the winners) and receive a fee for it. As I was trying to account for this activity, one question came up on my mind: Is the fee taxable sales? Or just journal entry without sales will do? Our business is located in CA, NC and FL, but the event location could be in anywhere in the country. Please give me your advice!