Event planning is, in legal terms, the same as any other business. Same tax laws, etc. In the context of employees vs independent contractors on the other hand there are substantive differences between an event planning business and a retail business such as a hardware store for example. Compared to the typical retail operation an event planning business is more of a service business - often with few if any tangible products on offer.
http://www.waynemessick.com/business-strategic-development/how-to-start-an-event-planning-business-4-things-you-must-know-before-starting-a-business
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