Hi YourUtLoveBus,
Not knowing anything about a photo booth business per say - we do have quite a bit of experience with events, i.e., Farmers Markets, Quilt Shows, etc. You would have to check with each individual location for both State and Local tax regulations and how your business is classified. For example, in Colorado - there are two basic rules when it comes to sales tax:
You must collect sales tax on any products that you sell. This includes digital products like photographs and the rights to use those photographs.
There is no sales tax on services alone. So, if all you do is render a service — like coaching or wedding planning — no need to worry about factoring sales tax into your client invoice.
Next, depending on where the event is located, not only will you be required to have a State Sales Tax License, you may also have to have local or Town Business License and/or permit - most places offer a special local business license for events which is less expensive than a brick and mortar license. We were vendors at four different locations and always had to have both a State Tax License and temporary permit for each location - yep, everyone gets a piece of your pie.
As for credit card transactions - Square's Terminal is a good option and you can provide a receipt - you will need a Wi-Fi connection - your phone's hotspot can easily solve that issue.
Also consider liability insurance - some events require this - after all you don't want someone getting hurt during a photo shoot.
jk
