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No sales tax needs to be charged.

Income is reportable.

The instructor of the class you are taking may pay a fee to the range, or the range may handle all of the scheduling, signing up, collecting fees, etc, and pay the instructor a flat or percentage fee.

How you get paid depends. If you simply pay the range for its use and the students pay you directly, then a DBA or even a LLC or corp is better. If you get paid a flat fee or percentage then handle it either as an employee or 1099.

Cost to instructor is at least $5.00 for the certificate. Of course, that depends on the arrangement you have with the range. When I was director of training at a local range, we paid an instructor $200 per initial class. We covered the certificates, prints, pics, notarization, scheduling, accepting payment, EVERYTHING. If there was 2 or 20 students the instructor made the same.

If YOU simply pay the range and handle the rest yourself you will pay for classroom use, range fee, certificates, someone to take prints and pictures, a notary, etc.

In a large class you can earn more $$$ if YOU handle everything; however, your risk is if only a few people sign up, you either cancel or make only a few $$$.

Cancel too many classes and get a bad rep.