"1. Introduction" wrote:
[Roku Inc will] perform the payment processing services corresponding to purchases of the Content. As payment for Roku’s services, Developer agrees that Roku may retain a portion of the revenues received
"iTunes Connect, Banking and Tax FAQ" wrote:
Will Apple send a U.S. Tax Form 1099 for my sales?
No. Sales on the App Store are sales by you, the developer of copyrighted works, to end users. Therefore, Apple takes the position that payments made to you for these sales are payments for products or goods, which are specifically exempt from reporting on Form 1099 even though the payments may be taxable income to you.
You are responsible for determining your own tax obligations with respect to these payments. If you are uncertain of your tax obligations, we recommend that you consult with a tax professional.
Nope, you can't skip out on taxes, uncle sam knows how many channels you sold.
I am asking because how Roku Inc formalizes it affects tax paperwork.
Any idea what kind of form is it for individual/sole proprietor - 1099-MISC, 1099-DIV, 1099-K... or something else?