Reply #18: IF she is receiving money for her work, then she IS selling "tangible" goods and she is

[uncommon]

running a business.

Just because something is written on a piece of paper or on a screen doesn't mean it is suddenly intangible.

It's not like she is engaged in selling good "vibes" or something.

Ask JK Rowling if she had to pay taxes for all of her intangible writing.

If she is working under the auspices of another business, and receiving payroll checks from them, then she should be having taxes withheld from her payroll.

If she is a vendor on Amazon, that is like being a vendor on Etsy or Ebay - the individual is responsible for licensing and taxes.