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If I participate in my employer's 401K plan, can I also set up a SEP-IRA for my self-employment income?

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What exactly is accounts receivable financing and factoring and how can it help a business?

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If I'm participating in my employer's 401K plan, may I also set up a SEP-IRA for my self-employment income?

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I am doing freelancing for two different companies and I have several questions. I deliver for them digital files, such as research, PowerPoints or excel files. Do I need to add sales tax to the invoices? When and how do I file taxes? I have never worked before in California and just started working in October last year.