I teach part-time at a college in Florida and I supplement my income from college teaching with tutoring high school/college students in mathematics. The tutorings are one-on-one. I do my tutorings at public libraries and I don't have a physical business address where I perform the tutoring. Last year, I declared the income from the tutoring in the 1040 federal tax form. I would like to know if I start to advertise my tutoring services on the internet, do I owe corporate income tax or any other state tax in Florida? I have tried to find the answer on the internet but I don't seem find one.