By assigning a Lulu ISBN to your title you are agreeing to the following terms:

  1. You are granting rights to Lulu to act as a publisher on your behalf to retailers and wholesalers globally.
  2. Lulu will assign an ISBN to the title and Lulu.com will be listed as the publisher in all bibliographic feeds.
  3. Lulu will be the sole source of bibliographic data on your book. Lulu will provide data to the U.S. ISBN Agency as well as to Bowker's Books In Print ® and other industry databases. This data will identify Lulu.com as the publisher.
  4. You accept that Lulu.com is the publisher of record and that any creator revenue you earn through this ISBN meets the true & legal definition of the term 'royalty'.
  5. You accept that Lulu.com as the publisher is legally obligated to report all revenue you earn through this ISBN to the United States Internal Revenue Service (IRS) under the following conditions: For domestic US individuals or business entities, ALL revenue you earn through this ISBN, regardless of the ship-to address or final destination must be reported. For Non-Resident Alien individuals or business entities, any revenue you earn through this ISBN for books that are shipped to a US address will be considered US Sourced Income and must be reported.
  6. You agree to provide Lulu.com with your complete tax information to facilitate the tax reporting mentioned in point 5 of this agreement. You also agree that if you do not provide this completed tax documentation, the revenue you earn through this ISBN will be subject to backup withholding.


Specifically:

Domestic US individuals or entities must provide a completed, signed W-9 form with a valid Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) or Employer Identification Number (EIN for businesses). If a domestic US individual or entity has a valid W-9 form on file with Lulu then there will be no withholding tax deducted from the revenue you earn through this ISBN. If a domestic US individual or entity does NOT have a valid W-9 form on file with Lulu, the revenue you earn through this ISBN will be subject to the default backup withholding rate for domestic entities.


Non-Resident individuals or entities must provide a completed, signed W-8 BEN form with a valid Individual Taxpayer Identification Number (ITIN) or Employer Identification Number (EIN for businesses). If a Non-Resident individual or entity has a valid W-8 BEN form on file with Lulu, then US Sourced royalties that you earn through this ISBN will be subject to the withholding tax rate specified in the taxation treaty between the US and the country you specify on line 9A of your W-8 BEN form, if such a treaty exists. If a Non-Resident individual or entity does NOT have a valid W-8 BEN form on file with Lulu then the US Sourced royalties that you earn through this ISBN will be subject to the default backup withholding rate for Non-Resident entities. Any US taxation treaty that specifically addresses, is documented, and directly conflicts with this structure will supersede these general rules.