What about money and taxes? | Locus Founder

Taxes on an online business work the same way they do for any small business: you owe income tax on profit, you may owe sales tax depending on where your customers are, and you need to keep records. Locus handles the payment mechanics — collecting money through your Stripe account, taking its fees, and giving you a clear transaction record — but the tax filing itself is yours to manage, ideally with an accountant.

Here is the full picture.

How money flows through Locus

When a customer pays for something on your Locus-built business, the money lands directly in your own Stripe account. Locus never holds your funds. There is no payout delay caused by Locus, no "merchant of record" arrangement, and no middleman sitting between you and the cash.

Stripe's normal settlement schedule applies — usually two business days to your bank account.

Locus takes two kinds of fees from that flow:

So in a month where you make $800, Locus takes nothing beyond the 1% per-transaction fee. In a month where you make $3,000, Locus takes 5% of $2,000 ($100), plus the 1% per-transaction fees on each charge.

Both fees are deducted automatically. You do not invoice Locus.

What taxes you actually owe

Income tax

Your online business income is taxable income. Whether you are a sole proprietor, LLC, S-corp, or C-corp determines the exact form, but the principle is the same: revenue minus allowable business expenses equals taxable profit.

Your Stripe account is the authoritative record of revenue. Stripe generates a 1099-K at year-end if you meet the IRS reporting threshold — $5,000 in gross payments for tax year 2024. That threshold has been subject to legislative changes (the One Big Beautiful Bill, passed in 2025, reset the trajectory), so verify the current threshold with the IRS or your accountant before filing. Keep your Stripe dashboard bookmarked.

Business expenses you may be able to deduct include your Locus subscription ($25 your first month, then $50/month, or $500/year), agent-credit overages, domain and hosting costs, ad spend, and contractor payments. Talk to an accountant — deductibility depends on your business structure and situation, and the IRS rules change.

Self-employment tax

If you are a sole proprietor or single-member LLC, profit from your online business is subject to self-employment tax (15.3% on the first ~$168,000 for 2024) in addition to ordinary income tax. Quarterly estimated payments are typically required if you expect to owe more than $1,000 for the year. Missing them means interest and possible penalties.

Sales tax

Sales tax for online businesses is genuinely complicated. The 2018 South Dakota v. Wayfair Supreme Court decision means states can require out-of-state sellers to collect sales tax once they hit an economic nexus threshold — typically $100,000 in sales or 200 transactions in the state.

A few practical realities:

Locus does not automatically calculate or remit sales tax on your behalf. Stripe Tax is a separate Stripe product that can calculate and collect sales tax at checkout; many Locus merchants use it. Getting that configured is something you do in your Stripe dashboard, not through Locus.

If you are just starting out and your sales volume is small, this may not be an urgent issue — but it is worth getting ahead of before you hit nexus thresholds.

International considerations

If you sell to customers outside the US, VAT (in the EU), GST (in Canada, Australia, New Zealand), and similar consumption taxes may apply. The rules are country-specific and change frequently. Cross-border sales tax compliance is genuinely complex; a tax professional who handles e-commerce clients is worth it once you have meaningful international volume.

Practical recordkeeping

Your Stripe account does most of the heavy lifting. It logs every transaction, fee, refund, and payout. Export a CSV at year-end and hand it to your accountant.

Your Locus subscription charges appear on your payment card as a regular SaaS expense. The platform's monthly agent-credit billing also flows through your card. Keep those receipts — they are business expenses.

If you use contractors (writers, ad designers, virtual assistants), you are responsible for issuing 1099-NEC forms to anyone you pay $600 or more in a calendar year who is not incorporated.

What Locus handles vs. what you handle

Responsibility Locus You
Collecting customer payments Stripe integration, 1% fee deducted automatically
Revenue-share accounting Calculated + deducted automatically above $1,000/mo Verify in Stripe
Sales tax calculation at checkout Not included — use Stripe Tax or similar Configure in Stripe
Income tax filing File with accountant
Self-employment tax / estimated payments Quarterly via IRS/state
1099-K from Stripe Stripe generates it Review and use
Issuing 1099s to contractors You
Bookkeeping / expense tracking Transaction record in Stripe Export + organize

The short version

Locus keeps the money mechanics simple: your Stripe account holds your money, fees are deducted automatically and transparently, and you have a clean transaction record. The tax obligations — income, self-employment, possibly sales tax — are standard small-business obligations that apply regardless of whether you built your business yourself or an AI did it. Budget for a good accountant; it pays for itself.


Does Locus issue a tax form at year-end?

No. Locus deducts its fees from Stripe transactions; it does not issue a 1099. Stripe issues a 1099-K to you if you meet their reporting threshold. Your Stripe transaction history is the primary record.

Does the 5% revenue share affect how I report revenue?

No. Report your gross revenue — the full amount customers paid. The 5% is a business expense (or deducted against gross, depending on how your accountant treats it). Do not under-report revenue because of it.

Can I deduct my Locus subscription?

Almost certainly yes, as a software subscription used in your business. Confirm with your accountant given your specific entity type and situation.

What if I'm not in the US?

Locus is US-centric in its payment infrastructure (Stripe), but Stripe is available in many countries. Tax obligations depend on your country of residence and where your customers are located. Consult a local tax professional.


Browse all common questions on the Locus FAQ, or start a free workspace at locusfounder.com — the first 24 hours are free, with $5 of agent credit included.