This document discusses the legal implications of reward-based crowdfunding. It argues that while platforms portray financial contributions as "backing" or "supporting," they legally meet the definition of a sale based on the exchange of money for goods or services. As such, project creators have obligations, responsibilities, and tax implications similar to a traditional seller, including delivering rewards, taking on civil and potential criminal liability if rewards are not fulfilled, and paying applicable sales taxes. Understanding the transaction as a sale helps creators assess costs like taxes and set appropriate funding goals before launching their crowdfunding campaign.