#podcasting
Bookkeeping and revenue tracking for podcast creators and shows
Podcast sponsorship payments received upfront aren't income until the sponsored episode airs — under ASC 606 they're deferred revenue, a liability, until each performance obligation is fulfilled.
Maine now applies its 5.5% sales tax to streaming video, music, audiobook, and podcast subscriptions as of January 1, 2026, with economic nexus triggered at $100,000 in revenue from Maine customers.
Podcast sponsorship revenue should be recognized when a host-read ad airs, not when the invoice is paid, and creators must reconcile gross Patreon 1099-Ks against net ad-network payouts to avoid over- or under-reporting taxable income.
