In New Mexico and I think most other states the legal entity who takes the payment at retail level is responsible or collecting and paying sales related taxes. You would be a supplier to a reseller, and would not be required to collect sales taxes, even though you are drop-shipping. The reseller is also required to file a 1099 on all money he pays to you. That's how it works with gift shops, galleries, framers, and all places that take a percentage of the payments they collect.
Here you would also be required to have a resale document from the seller, a city business license, and to register with the state tax agency even if you never anticipate collecting taxes from direct retail sales. And to pay federal tax on income either as an individual or as a business.
There is however a de facto gray area when it comes to restaurants, libraries, community centers, etc that do not take a percentage of the sale. They may take a check from a buyer and pass it on to you. In those cases my records and tax filing show that I took a direct retail payment from the buyer for an amount calculated to somewhat less than the check, so that when sales tax is added in the total equals the check amount.
But if whoever is selling your pieces is taking a cut, insist that they collect and pay sales taxes, because if they ever get audited with untaxed money seen passing through their books it will not be fun.
PS If those are local-interest panos, expect to do well.