Timing Question: Incorporation & Revenue
First post, first business, so hopefully the questions I'm asking are appropriate for the forum...
I recently started a small IT consulting and training firm, and I have been performing some services before completion of incorporation (LLC) paperwork. I have one engagement that pre-dates the official request for incorporation (acquisition of an EIN, etc.), and another that pre-dates the filing of paperwork in my state.
My question is this: Is the revenue from these engagements applicable to my new business? I have not yet invoiced the clients, but I am about to, and I need to know whether I can do it from my new business or I must do it as an individual for tax/GAAP purposes.
Also, I'm pretty sure this is the case, but most states don't require sales tax on professional services such as consulting, accounting, etc., correct?