95% certain you do not
Sales tax is levied on consumer products, not between wholesalers and not for 
services (of which development of a product is considered)

Two sources I'd encourage you to check with for a more qualified answer
http://entrepreneurs.outright.com/ - community of sole proprietors powered by 
an 
online accounting application for sole proprietors.
http://needacfo.blogspot.com/ - a fantastic CPA I'd HIGHLY recommend - he's up 
in Dallas (feel free to mention I sent you)

Unrelated note...  I'm looking for a mobile app developer.  Interested?

Paul

-- 

Paul O'Brien @seobrien
http://seobrien.com

415-683-7630 or seobrien.com on your smartphone



----- Original Message ----
> From: Michael Hayes <[email protected]>
> To: [email protected]
> Sent: Tue, January 4, 2011 12:57:56 PM
> Subject: [Refresh Austin: 5679] 1099 Independent contractor pays sales tax?
> 
> I am set up as a sole-proprietorship in the state and file my sales tax  
>quarterly. If I am working for another company and paid hourly as 1099  
>independent contractor (iphone/ios app programming) do I have to file sales 
>tax  
>for that income?  Just wondering if anyone knows. I plan to check with an  
>accountant.
> 
> -- Michael Hayes
> http://mhayesdesign.com
> 512-300-7142
> 
> -- Our Web  site: http://www.RefreshAustin.org/
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