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You submit an individual order the same way as a kitchen show. Click on add, then individual order. They will have to pay a direct shipping charge instead of the show shipping charge and you can do this at any time (you don't have to wait to submit). OR you can gather more and make it a catelog show of your own, or add it to an existing show you haven't submitted yet (and this way the shipping would be the show shipping charge)
Individual orders are available from that drop down menu when you enter a "show" into PP. When you click on that plus sign to add a show, you'll see the drop down menu and you'll just choose individual order. The tax rate is based on where it's being shipped to. You get commission on individual orders as you would any other orders. If you have enough individual orders to compile as a show ($150 product total minimum) and list yourself as the host, that's a good way to do it because you can earn host benefits. Obviously wait for it to get to a level where it's worth it for you (such as free products, half price products or a discount over 20% kicking in).
The only difference with individual orders is the guest gets charged the direct shipping rate. There's a special box to check on their address screen when you want it shipped directly to them. That's why I like to sometimes add them to an existing show or compile them with other individual orders to save them the direct ship cost (if they live near me and I can deliver it to them.) I like "rewarding" hosts who work really hard by adding a straggling order of mine to their show if it'll get them to the next level. Then I just arrange to get that order from her (if it's the flat S&H) and then get it to the customer.