My friend has a video game private server and they've recently contemplated creating some content / equipment (all electronic, not tangible assets) in game that users may purchase. A few different methods to collect payment were discussed with Tybex (gaming payment service) being the leading platform. The question he has is will he have to report the funds exchanged in that account? There are no plans to create an LLC or anything like that it's just a group of roughly 40 people and the funds generated will largely be returned to the server for services required to maintain it. thanks!