I've mentioned a few times a website that I plan on developing over the next few months. It's basically a mix of istockphoto.com and allposters.com. People can upload their photos and others can buy prints of them. My question revolves around what is considered income and what is taxable. When someone uploads a print, they determine how much it will sell for. They get to keep whatever the price they choose minus (15% + cost of shipping / printing). In most cases, it'll be more than half the cost of the print that goes into their pockets. I'm going to set the payment system up similar to Google Adsense... so they get paid monthly if they've sold X amount of dollars in prints. Now, Because I'm going to have (lets say 80% of the total cost assuming 20% is going to printing and shipping and will be deducted automatically when its' getting printed and shipped) 80% of the cost of the print sitting in my company bank account for a minimum of a month, what is considered income? In reality, only 15% of that is true income, the rest is simply someone elses money that I'm holding for a short amount of time. I'm not sure if anyone here will really be able to answer that and I'm going to talk to a lawyer eventually, but I wanted to have at least a little bit of an idea so I could get some questions ready and stuff.