It all depends on your net income and withholding from other income. If you have infrequent income, you can still use IRS worksheet to calculate estimated taxes. You can make uneven payment for each quarter if income varies. If you also receive salaries and wages, you may be able to avoid having to make estimated tax payments on your other income by asking your employer to take more tax out of your earnings. You can do that by updating for W4.
https://www.irs.gov/newsroom/basics-of-estimated-taxes-for-individuals
https://www.irs.gov/pub/irs-pdf/f1040es.pdf
There is no special consideration but you can use annualize method in order to avoid under payment penalty.
You do not pay estimated sales tax but must pay as you collect. It might be quarterly payment or annual payment depending on your state and your gross income.