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Hi Tarique!
I learned to frame about 13 years ago when I got a job at an art supply store that also had a frame shop. I have also read books on the subject that answered questions that I didn't already know. It is actually quite easy. Most art supply catalogues and stores cary books and videos on the subject as well as matt cutters, glazing guns and other small esentials.
As for the equipment. I lucked out and bought a used professional matt cutter from someone going out of business. That was shear luck. However, you can purchase one through the major art supply stores as well. There are many different levels of matt cutters and their prices reflect that. If you really begin to do a lot of framing with matts & glass, you should consider purchasing one that is of a professional grade and that would be purchased through a frame supply distributor. A good company to start with is United Manufacturers out of New York. They have everything you need to do your own framing and they ship anywhere. As for equipment for cutting and joining your frames, most if not all of the frame distributors will chop and join your frames for you. And as for glass, you can purchase a handy little glass cutter at your local hardware store. It really doesn't take much equipment to do your own framing. A drill, a matt cutter, a glazing gun and a glass cutter are really all you need.
As for your tax exempt number, you need to contact your state's tax division. You should be able to find a phone number for the Sales and Use Tax division in the government section of your phone book. This is usually the blue section. If it is not listed as such, contact your states Internal Revenue Service office and they will gladly connect you with the proper department. Once you have your sales tax number, you can purchase your art supplies tax free. That is if you are selling your art work. Unfortunately, many artists pay taxes on their artwork twice. First when purchasing the materials to create their work and then second come April 15.
I hope this long speach is of help. Please feel free to ask more questions!
Lisa
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