I am a retired accountant and, YES, you need fill out a Form W-9 for
the g allery. The W-9 provides the gallery owner with the
that they will need to report to the IRS with their
annualtax return. If you sell $600 or more in goods, i.e. jewelry,
through the gallery, t hen the gallery owner has to reportit to the
IRS and and has to provi de you with a Form 1099. Just as they would
provide an employee with a W-2 at the end of the year,they need to
provide non-employees with a 1099 (if their sales exceed $600).
You will probably get a number of responses to your question from
people saying that they never had to fill one out but the problem is
that many small business owners are somewhat ignorant about the IRS
regulations. If yousell more than $600.00 in goods, i.e. jewelry then
the gall ery owner must report it to the IRS and must provide you
with a 1099.
There is no reason to hesitate if a business ownerasks you to fill
ou t a W-9, they are simply one of the more informed business owners
and are doing what they are supposed to do to satisfy the IRS regs.