Are these considered taxable income?

I'm filing my returns and have couple of questions, thought you experts may be able to help me figure out. During 2004, a marketing survey company conducted couple of surveys with me, and they sent me "honorarium" of $300 in total for my time. I'm not getting any tax docs from them, should I claim these as income, what does this fall under? My wife in 2004 also got a payment of $200 for participating as a vendor at an event hosting by a company that is not her employer. Should we claim this as part of our income? if yes, what category does it fall under? Another related question, I've been getting refunds from CA, just got a form 1099-G from them documenting how much income tax refund I got from the CA franchise tax board last year. It says in the instruction "The refund amount in Box 2 need to be reported on your Federal Income Tax Return if you claimed state income tax payments as an itemized deduction on Schedule A of your Federal Income Tax Return and received a refund from your California State Income Tax Return" I knew that I'll get refunds in years past, and never claimed state income tax payments in Schedule A. Does that mean I can safely ignore the 1099-G? Thank you very much.