A great way to start marketing your artwork is by using a resource book called "The Artist's Market." Companies that buy artwork list exactly what kind of artwork they buy and what they pay. This could enable you to establish a base income you could build on with a Website and online marketing. Best of luck

Congratulations on your desire to start a business. The IRS classifies businesses like yours two ways - either as an actual business or as a hobby business. A hobby business can deduct expenses up to the amount of income you earn; you cannot take a loss. You do not need to register a business name or do anything special to be considered a hobby business.  If you are an actual business, you can take a tax loss for a couple of years, so you would be able to purchase supplies and deduct them even if you have little income initially. As a business, you will need to register your business name and obtain a sales tax permit. You may also want to obtain an EIN for tax purposes. You may also want to open a separate bank account for the business. Be certain to keep accurate records of all your purchases and expenses. Developing a web site is a great way to attract buyers for your art. If you are not a member of a local art co-op or similar group, you may want to join one. That will enable you to take advantage of group marketing opportunities, participate in member shows and other opportunities.

Hi, check out our Home-Based Business Smarts; Tips for Finding Opportunity, Starting-Up and (oh yes) Thriving blog article. Ourfive steps to registering a business at  http://go.usa.gov/WoE will also help you.