I wonder if the IRS would even have to be involve from a legal sense. For one thing the fabric has already been account for, paid and stor owner pays taxes on it. A store owner is also allowed to use so much of the materials to put on display (as in quilts) and use as a write off. Seems I asked my sister in law that question. So to work for material, that is already taxed? (I would think would not be a problem for the store owner) Plus if someone is injured in a shop, shop should hae coverage in that area??? ( I really do not know) second guessing,