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
From what i know, Apple and Google also formalize their role in app purchases in the same way, as payment processors - but AFAIK they don't send 1099-MISC forms. Apple says:
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.
How does this work in Roku Inc's case - does the company send 1099 tax forms at the end of the year?