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Fees. Gumroad does not assess or collect “listing” or “insertion” fees, but will assess and collect a per transaction fee equivalent to 5% of the Retail Price (defined below) plus $0.25 USD (the “Gumroad Fee”). The details of the fees with respect to Digital Goods and Physical Products are as follows: 5.1.1 Digital Goods. With respect to your Digital Goods, you may upload a digital file (including, but not limited to, .mp3, .pdf, .png, .jpeg files) to the Platform and Promote the Digital Good at a retail price determined by you, in your sole and absolute discretion (the “Retail Price”). Upon receiving a Buyer’s offer to purchase the Digital Good, Gumroad will immediately undertake technological efforts to digitally duplicate the Digital Good (with the result, the “Digital Duplicate”) and purchase such Digital Duplicate from you at a price equivalent to the Retail Price minus the Gumroad Fee (the resulting amount, the “Wholesale Price”). The Wholesale Price will be paid to you and accumulate as part of your balance (the “Balance”). Upon purchase of the Digital Duplicate from you, Gumroad takes legal custody of the Digital Duplicate and agrees to sell the Digital Duplicate to the Buyer at the Retail Price plus any applicable Value Added Tax that may be required (see Section 5.3). 5.1.2 Physical Products. With respect to Physical Products, you may upload a listing of a physical good to the Platform and Promote the Physical Product at a Retail Price. Upon receiving a Buyer’s offer to purchase the Physical Product and the consummation of the sale of Physical Product to a Buyer, Gumroad will immediately determine and collect the appropriate Gumroad Fee. Gumroad will then pay you an amount equivalent to the Retail Price minus the Gumroad Fee; these amounts will then accumulate as part of your Balance. In contrast with the fulfillment and delivery of Digital Goods (as described in Section 5.1.1), you are solely responsible for the fulfillment and delivery of Physical Products to the Buyer in a timely manner. Gumroad does not ship, handle or take custody of Physical Products at any point. 5.2 Balance Redemption 5.2.1 Gumroad Supplier Balance Redemption. For a Gumroad Supplier Account with a Balance exceeding $10.00 USD, you may redeem the Balance (each, a “Redemption”) not more than once per two-week period for all sales completed up to a week prior to the payment date (each, a “Supplier Pay Period”). The Supplier Pay Period ends at 11:59:59pm Pacific time every other Friday, as determined solely by the date-/timestamp of Gumroad’s system. You may access information regarding your next Redemption on your balance page. In most cases, a deposit initiated by a Redemption may take up to two (2) business days to reach your bank account; provided, however, that Redemption payments may be temporarily delayed or withheld in by Gumroad in certain cases pursuant to Section 7. 5.2.2 Gumroad Sub-merchant Balance Redemption. For a Gumroad Sub-merchant Account with a Balance exceeding $10.00 USD, you may choose a Redemption of Balance not more than once per two-week period for all sales completed up to a week prior to the payment date (the “Sub-merchant Pay Period”). The Sub-merchant Pay Period ends at 11:59:59pm Pacific time every Friday, as determined solely by the date-/timestamp of Gumroad’s system(s). You may access information regarding your next Redemption on your balance page. In most cases, a deposit initiated by a Redemption may take up to two (2) business days to reach your bank account; provided, however, that Redemption payments may be temporarily delayed or withheld by Gumroad in certain cases pursuant to Section 7. 5.3 Taxes. You agree to be solely responsible and liable for the proper administration, imposition, collection, reporting, and remitting of all applicable taxes, including, but not limited to, sales tax and income tax. With respect to sales of applicable Digital Goods made to European Union consumers, Gumroad will, collect, report, and remit Value Added Tax governing “telecommunications, broadcasting, and electronic services” in accordance with the applicable European Commission VAT regulations. 5.4 Conversion. The Gumroad system will calculate and render a converted exchange rate in United States Dollar (USD), regardless of whether you listed the Retail Price of your Digital Good or Physical Product in a currency other than USD. All transactions, regardless of Digital Good, Physical Product, or listed currency will settle in USD, and, accordingly, your Balance will be denominated and redeemable only in USD. Gumroad cannot and does not guarantee the accuracy of the exchange rates displayed due to the fluctuating nature of market rates. Accordingly, Gumroad recommends that you confirm current rates before engaging in any transactions on the Platform.