Really glad I found this! I have been thinking about doing this since I got my Sweet 16, but have had many of the concerns expressed here, especially the liability and tax concerns. I still don't feel competent enough to quilt someone else's quilts, so it's just my own use. I am making a baby quilt for a friend who wants to pay me. She bought the fabric, which we picked out together. I designed it to fit what the new mom likes, but I have no idea what to charge for the labor. I'm keeping track of my time and right now am waiting for the batting to arrive from JoAnn's online sale before I can quilt it. But let someone else touch my Sweetie? Not so sure I want to do that.