This is a license to transmit audio-visual content. The license agreement is between the "channel-owner," who owns and operates an internet broadcast service, and the "content-owner."
Washington Media Streaming Agreement
Category:
State:
Multi-State
Control #:
US-TC0612
Format:
Word;
PDF;
Rich Text
Instant download
Description
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How to fill out Media Streaming Agreement?
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FAQ
With streaming services now on the rise, states are beginning to look at how they can apply taxes to these types of purchases as well. Several states including Florida, North Carolina, Pennsylvania and Washington currently tax streaming services under existing sales tax laws.
Charges for digital storage, hosting and back-up services are subject to B&O tax under the service and other activities classification (sales tax does not apply).
Internet services are not subject to retail sales tax.
Sales tax at the rate of 5.75 percent is imposed on charges for the service of data processing.
The state taxes digital entertainment subscription fees. These subscriptions allow a user to download digital products such as movie streaming, videos, television programming, music, e-books, mobile apps, games, digital newspapers, etc.
Washington is a destination-based sales tax state. So if you sell an item to a customer through your online store, collect sales tax at the tax rate where your product is delivered. (I.e. the Buyer's ship to address.) The state sales tax rate for Washington is 6.5%.
Do I have to pay taxes on my Twitch income? Yes, you are required to pay taxes on any income you made from Twitch. You can use an estimated payments calculator to help determine whether you have to make quarterly tax payments. Amazon, Twitch's parent company, handles all the payments made to streamers on the platform.