|
Not really. Much of the merchandise has cartoons on it as well.
You are trying to make a distinction that is tenuous at best.
The point is, selling merchandise is no less a commercialization of your MUD, comic, internet site, etc. than charging for the content directly. They are just different business models that different sites use for a variety of financial, business, marketing, or personal reasons.
Many sites who use a merchanise revenue model take in a TON more money than sites that charge directly for content. It would be unwise and inaccurate to think the merchandise-based models are any less commercial or any less connected financially to the content they create to bring people to the site.
Put it this way:
1) The IRS doesn't view them differently.
2) Many (if not most or all) customers do not view it differently (they still feel they are a paying customer of the site, MUD, game, etc.).
3) Many owner/operators do not view it differently (they still operate as a business and they still know that their merchandise gets sold by providing content that brings people to the site and makes them want the merchandise).
If the IRS, customers, and business owers all treat these models the same, is it really reasonable to claim they are significantly different?
|