In the US this is incorrect, it's classified as barter income: http://www.irs.gov/taxtopics/tc420.html http://www.irs.gov/taxtopics/tc420.html "An example of b

In the US this is incorrect, it's classified as barter income: http://www.irs.gov/taxtopics/tc420.html http://www.irs.gov/taxtopics/tc420.html "An example of bartering is a plumber exchanging plumbing services for the dental services of a dentist. You must include in gross income in the year of receipt the fair market value of goods or services received from bartering."