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Posted by aspenmayer 3 days ago

“No Tax on Tips” Includes Digital Creators, Too(www.hollywoodreporter.com)
178 points | 351 commentspage 2
b3ing 2 days ago|
So I can do a deal for $1 then ask someone to pay the other $100k in tips?
romanovcode 2 days ago|
Close, but not really. 25k a year is the limit. So you could do a deal with $1 and $25k per year.
Luker88 3 days ago||
Does the opposite movement exist?

Like "No Tips".

Pay your employees, pay your taxes.

No nonsense on dividing tips between people that I did not interact with, minimum tipping, or with automated machines.

Tipping also means that if I want to know how much I'll spend in your restaurant I will have to decide how much I tip even before I walk in.

This is all just tax evasion with extra steps, enabling exploiting of people that have less contractual power.

tastyfreeze 3 days ago||
I used to try practicing no tips. I live in a state with no different tipping wage. To me that makes the argument of "they get paid nothing" impotent. But, culturally, people will perceive you as a prick for not tipping at restaurants. It's not fair and I don't like it but, that is the culture that has spread from tipping wage states.

Now that I have given up on that battle I do scale my tip for how good the service is.

NegativeK 2 days ago||
Is it a state where the minimum wage is no different? Or that they require traditionally tipped wages to actually be paid fairly?
brewdad 2 days ago|||
All employees receive minimum wage regardless of whether they receive tips. Tips are not there to backfill the required wages nor can they be used for that. So this isn't the $2.13 min wage that must get to $7.25 when tips are added in.

In my area, the min wage is somewhere around $15/hr. Anything less than 20% tip on top of that $15/hr is considered stingy. The restaurants that do a service charge instead of tipping add 22% and sometimes a 4% fee to pay for employee health insurance.

Anymore, we really only dine out for special occasions or a monthly visit to our favorite spot.

tastyfreeze 1 day ago||
As a statement of how things should be, I agree. But it is not true in most states. When servers are paid the same as the minimum wage there is no separate tipped wage. The words you are looking for in a particular state's labor laws are "tipped wage" or "tip credit". There are many states where the employer can count the expected tips as part of the wage they pay. So, they pay the employee something like $2.13.

https://www.dol.gov/agencies/whd/state/minimum-wage/tipped

what 2 days ago|||
That’s the same thing.
NegativeK 1 day ago||
The minimum wage is often not a fair wage.

If tipped employees are just earning that standard minimum wage and nobody tips them, then they just get the minimum wage. I can see situations where they'd be pretty mad -- there are a lot of restaurants where tipped employees make more than the standard minimum wage.

All of that said, I believe that tipping is horseshit and should go away. But I can't protest it by refusing to tip unless I want to punish the wrong people.

tredre3 2 days ago|||
> No nonsense on dividing tips between people that I did not interact with

It is true that in some contexts, a good waiter elevates the experience. But in most restaurants the waiter adds nothing to my experience. If anything they're a hindrance. So I'm very much in favor of forced tip sharing with the people who actually made the food I enjoyed.

ukoki 2 days ago|||
> If anything they're a hindrance.

Absolutely. As a brit used to waiters and waitresses in the UK and Europe generally leaving me alone until I ask for something, I find the constant fawning interruptions from American service staff cringe-inducing.

A refreshing aspect of US culture is the lack of a historical class system and associated cultural baggage that we have in the UK. So I find it so strange that once you step into a restaurant you are forced into this weird servant/master cosplay where you dictate the server's livelihood based on how you happen to be feeling that day and the resulting whim of your pen writing on the tip line.

skeezyboy 2 days ago|||
> It is true that in some contexts, a good waiter elevates the experience the food is already marked up at least 300%, take the tip out of that
codedokode 3 days ago|||
> Does the opposite movement exist?

Japan?

bertil 2 days ago||
Most of the world, really.

Japanese people are offended, so don’t do it there. People in other places tend to be flattered, so you can, occasionally. But the idea that you should pay your employees a living wage has been a well established principle since the 19th century.

jedberg 2 days ago||
I've found outside the USA they tend to be confused when I tip. Or they will look me right in the eyes and say, "American, yes?".
kccqzy 2 days ago||
I've found that when I go to restaurants outside the U.S. without speaking their native tongue they often ask where I'm from. Answering that you are from the U.S. will make the servers overly friendly and then they will ask for a tip.
mvdtnz 2 days ago||
You expect us to tip when we visit your country, why can't we expect you to tip when you visit ours?
wizhi 2 days ago||
Servers taking advantage of the tendency for Americans to tip shouldn't be conflated with anyone else traveling to the US.
downrightmike 3 days ago||
Sort of, but they chose to outsource instead of paying people/taxes
busymom0 3 days ago||
I use "tipping" in my Hacker News app Hack. Basically users can tip an amount they pick. Would such "no tax on tips" apply to that too?
dlcarrier 3 days ago|
If it's free for all users, and you don't provide any benefit to those "tipping", it's already an untaxed gift in the US, if no individual gifts more than $19,000, and even then, the gift giver would pay any taxes. Tips require a customer relationship to exist.
hshdhdhj4444 3 days ago||
No tax on tips is the kind of policy you’d come up with if you were creating a caricature of the far left.

And yet, in today’s America that’s the major economic policy of the leader of the Republican Party.

Podrod 2 days ago||
In what bizzaro world would a far left party want to support the weird American fixation on relying on tipping to ensure a worker makes a decent living?

A actual far left policy would be a collectivised or cooperative workplaces that don't rely on tips to subsidies salaries.

wavemode 2 days ago||
Parent commenter doesn't mean far left globally, but rather far left in America, which is actually centrist globally.
hypeatei 3 days ago|||
Well, it's a very populist move and the extremes of either party will go down that road to get votes. Far right parties are generally for social programs as long as the wrong people don't get them.
ars 3 days ago|||
> of the leader of the Republican Party.

You have too much partisanship on your mind.

Harris (Democratic party leader) endorsed it: https://www.cnn.com/2024/08/12/politics/taxes-on-tips-elimin...

tzs 3 days ago|||
That may have been a strategic endorsement, to keep it from becoming a campaign issue.
laidoffamazon 2 days ago|||
Correct, she stole a bad idea
mhalle 2 days ago|||
Perhaps.

But it also expands the idea that the customer/buyer has financial power over the server by encouraging a tipping culture.

Donald Trump and his sons have repeatedly said that don't pay on contracts when they view the work is poorly done or insufficient, in response to claims of non-payment.

Encouraging tipping makes such "payment discretion" easier.

nitwit005 3 days ago|||
Two decades back, if you told me someone wanted to dramatically raise tariffs, and have the government take a stake in Intel, I'd have assumed this was someone who labeled themselves a Socialist.

After all, the government taking ownership of industries matches common definitions of Socialism.

quickthrowman 3 days ago|||
In contrast, tariffs and the government taking stakes in private companies reminds me of fascist Italy under Mussolini: https://www.historyfromonestudenttoanother.com/a-level/a-lev...

> Charter of Labour, 1927

> He recognised private enterprises as the most efficient, gaining him support from rich industrialists.

> The charter also stated that the state could take control of, manage or encourage enterprises that were considered inefficient.

colechristensen 2 days ago||
[flagged]
poncho_romero 2 days ago|||
Next you’ll tell me North Korea is a democratic republic!
colechristensen 2 days ago||
Socialism isn't just good or bad by default, how it is implemented is what defines its quality and morality.

Socialism isn't "what I like" and "things I don't like aren't socialism", it's a much more generic term.

Terr_ 2 days ago||||
Even if that were true (it isn't) that's like saying the D in DPRK stands for "Democratic", but using a word doesn't make it true. North Korea is not democratic.

Hell, even back in 1931, people knew the Nazi party was using false branding. You can see it with this anti-Hitler editorial cartoon [0], where Hitler is changing the emphasis of the party-name to schmooze up to different audiences.

Or remember that Night of the Long Knives [1] in 1934, where the Nazis murdered the "socialists."

[0] https://commons.wikimedia.org/wiki/File:Jacobus_Belsen_-_Das...

[1] https://en.wikipedia.org/wiki/Night_of_the_Long_Knives

Yeul 2 days ago||||
The world is going to shit and instead of dying with dignity people seek strong leadership and celestial intervention.

It is a tale as old as time.

colechristensen 2 days ago||
When the public institutions fail people seek authoritarianism to actually get things done.

While doing so in an awful manner, the current administration is definitely getting things done.

I primarily blame Democrats for the current situation for they have been doing just an awful job of getting anything done or standing up to opposition, they are ineffective cowards and invited the current situation with their incompetence.

fredophile 2 days ago|||
> I primarily blame Democrats for the current situation for they have been doing just an awful job of getting anything done or standing up to opposition, they are ineffective cowards and invited the current situation with their incompetence.

I agree with you that Democrats have been ineffective in opposing Republican policies but I think you've come to the wrong conclusion. When someone gets robbed I don't primarily blame them for being ineffective at securing their home, I blame the person who robbed them. Why wouldn't you primarily blame Republicans for pushing bad policies instead of Democrats for being bad at blocking them?

colechristensen 2 days ago||
Because we are talking about a nation and a political party covering half the population and not an individual victim of a crime the "don't blame the victim" morality does not apply.

When government is doing a terrible job it loses the consent of the people and gets overthrown, usually by monsters. This is the problem with Democrats, they think they should continue to win, that they deserve to continue to win regardless of how they perform. Because they're right it is morally correct for them to continue winning.

THAT'S NOT HOW THE WORLD WORKS.

It is historically objectively true that governments failing to address the concerns of their people are replaced, usually by authoritarian autocrats. It's a pretty straightforward mechanism.

Democratic leaders in the party corrupted the process to put Hillary Clinton and Joe Biden on the presidential ticket. Democratic leaders in Congress failed to show any leadership, failed to address any problems, failed to stand up or take any sort of action that addressed meaningful problems in this country.

They created the environment for the right to fall off a cliff into extremism.

Instead of defending democracy they sat back and watched.

You've got hundreds of millions of people in this country, extremists are always going to exist. You can't pretend that they don't exist or hope and moralize and blame them for existing when their ideas get popular.

The ideas of the extreme right got popular because the ideas of the center and the left failed to convince enough people.

When my castle falls I'm not blaming the invading army, there's always going to be a new one testing my defenses. I'm blaming the castle guards.

This isn't the case of a poor defenseless victim of a senseless crime. This is the experts who should know better falling asleep at the wheel and intentionally ignoring reality because of their selfishness and stupidity.

_carbyau_ 2 days ago||||
From outside the US the view seems more like:

1. Democrats in power could never do anything because Republicans could always block by virtue of having majority somewhere.

2. Republicans blocked everything they could, simply because the Democrats were in power.

3. Democrats then get blamed for not doing anything.

4. the current administration is getting something done, yes. Some things are down the wrong path and shouldn't be done. Some things are debatable but perhaps the right path but doing them in a stupid manner.

PS: supreme court isn't helping.

jjani 2 days ago|||
From outside the US the view looks very different:

1. In 2016 Democrats choose a candidate based solely on internal party politics rather than to win an election, get routed by Trump

2. In 2024 Democrats choose a candidate based solely on internal party politics (letting Biden run) rather than to win an election, get routed by Trump

3. In 2025 Democrats try their best to put up a candidate for New York mayor based on internal party politics rather than to win an election

Gee, wonder what the pattern is here.

> supreme court isn't helping.

Similar patten here. How did the SC end up like this? If the roles were reversed, would R have done the same as D?

> 4. the current administration is getting something done, yes. Some things are down the wrong path and shouldn't be done. Some things are debatable but perhaps the right path but doing them in a stupid manner.

You really believe that if only D currently had a majority somewhere, the current gov wouldn't be doing most of the stuff it's doing?

_carbyau_ 1 day ago||
I mean there was a :

1.5 In 2020 Democrats [did whatever and won the election].

So it's not all bad.

But yes, while my comment didn't go over their faults, the Democrats have plenty of their own too. But being blamed for doing nothing when you don't have the power is hardly their fault.

Ultimately, people in US politics on both sides are playing stupid games and winning stupid prizes.

colechristensen 2 days ago|||
Even when they had majorities, Democrats didn't get anything done. Didn't do anything to try to prevent what is happening now which was entirely expected. Allowed Republicans to steal a supreme court spot.

In opposition Democrats are utterly failing to prevent the Republican agenda anywhere near the way Republicans prevented the Democratic agenda.

I would say it's embarrassing how badly my party has done but that underrates how I think their incompetence has put an extremely real risk of the republic falling into our imminent future.

mrguyorama 2 days ago|||
>I primarily blame Democrats

For the millionth time:

In the US, our democracy is purposely built to give the minority party almost zero power. If you have less than half the votes in both houses, you can't do anything, full stop.

Go look at how often Democrats have actually won votes. Americans choose not to vote for democrats and then blame them for not having power.

It's ignorance.

Republicans have run this country for 90% of the past 50 years. The public institutions failing have been purposely meant to fail by purposeful sabotage by republican politicians, who openly describe their tactics and publicly boast about "starve the beast", and people STILL blame democrats.

It takes way more time, effort, and public goodwill to build up or reform US government institutions, by design than it takes to tear everything down.

If you are still blaming democrats, you are part of the problem. Blame the politicians who have been voted in, democratically given the reigns of power, and have used that power for 50 or more years to make things worse.

Add to that, republicans have held the majority of State governments for the past 20 years.

It's utterly INSANE the lengths people will go, the stupid rhetorical lies they will tell themselves just to not have to say "The republicans have actively harmed this country for 50 years"

The US system intentionally does not give the minority party any power.

slater 2 days ago||||
> The Z in Nazi is for "sozialistische" === socialist

No, it's not. Emphatically, demonstrably not.

Ignoring your other stuff about attempting to make the tired "Nazis were socialists, it's in their name, see?" argument, which is just Wolfgang-Pauli-levels of "not even wrong", the "z" in Nazi comes from the German pronunciation of "National".

Terr_ 2 days ago||
Yeah, it didn't begin as a shortening, but an insult pun, which is why Hitler banned the term after gaining power.

https://chroniclesmagazine.org/society-culture/the-strange-o...

KPGv2 2 days ago|||
I might just not be reading correctly, but on the off chance I parsed your comment correctly, I respond to:

> The Z in Nazi is for "sozialistische" === socialist

by pointing out the Nazis were not, in fact socialist. They executed socialists and communists, but called themselves socialist in the same way the DPRK and PROC call themselves republics.

colechristensen 2 days ago||
The Nazis and the Communists were different flavors of collective society based governments that put the whole ahead of the individual with a tight control over the thoughts and behaviors of people. Government, business, and industry blended together and you couldn't be in business without sharing the ideology and sharing power with the government.

"not socialism" is nonsense by people who really like socialism, nazism was just a different flavor of socialism and saying otherwise has been part of the propaganda in favor of socialists for a century.

You can be nice and have a socialist society, but it's also a lot easier to have a dictator rise to power in a socialist society because it's easier to hijack the collectivist mindset into a collective with extreme loyalty to an autocrat. You just have to make them angry and afraid.

actionfromafar 2 days ago|||
Reflection: I have never seen upfront a more collectivist mindset than MAGA.
LinXitoW 2 days ago|||
You've now watered down your frankly crazy statement of "Nazis were socialist, actually" to "Nazis and socialists a group of people that make policies to improve the wellbeing of that group". This fits every single other form of governance, outside of anarchy or extreme versions of libertarianism.

There's absolutely no good reason to ever make the statements you've made, outside of trying to make Nazis look better.

colechristensen 2 days ago||
I swear to god everybody is just stupid and thinks socialism means "stuff I like"

Nothing you said there is true.

KPGv2 19 hours ago||
You're the one claiming the Nazis were socialist, which makes you look like a fool at best, and like a liar at worst. A cursory understanding of pre-war politics in German, which you could get from any number of sources, would lay bare how wrong the idea is.

> Were the Nazis socialist? https://www.britannica.com/story/were-the-nazis-socialists

Answer: "No."

> Were the Nazis socialist? https://www.abc.net.au/religion/nazism-socialism-and-the-fal...

Answer: "Any analysis of the electoral platforms, internal party dynamics and political actions of the Nazis between 1921 and 1945 makes this clear [that the Nazis were not socialist]. Perhaps the German Workers Party - the party of around 100 members led by Anton Drexler that preceded the Nazi Party (NSDAP) - might have sought to cobble authoritarian anti-capitalism (which is not the same as socialism) onto biological racism. The early, pre-Nazi party that Hitler joined toyed with forms of market control to benefit small businesses and to halt ostensible "foreign" - that is, Jewish - control over markets. But such dalliances would not last long."

> Were the Nazis socialist? https://www.csun.edu/~vcmth00m/NazismSocialism.html

Answer: "This is standard propaganda for Fox News and the Tea Party. . . . "National Socialism" includes the word "socialism", but it is just a word. Hitler and the Nazis outlawed socialism, and executed socialists and communists en masse, even before they started rounding up Jews. In 1933, the Dachau concentration camp held socialists and leftists exclusively. The Nazis arrested more than 11,000 Germans for "illegal socialist activity" in 1936. . . . In the 1930s and even beyond, nazism, in sharp contrast to socialism, was strongly supported by leading capitalists."

> Were the Nazis socialist? https://www.washingtonpost.com/outlook/2020/02/05/right-need...

"The Nazis hated socialists."

Essentially, the name comes from a few socialists long before Hitler came to power, and the name just stuck even as non-socialists took over (early 30s) and began doing despicable things. It's a bit like saying "Johnson and Johnson is a company comprised of two individuals with the same last name" rather than acknowledging that's just the original name, long before it was rendered inaccurate.

rayiner 2 days ago||||
History didn’t begin in 1980. Tariffs and economic interventionism were founding planks of the Lincoln GOP: https://mises.org/mises-daily/awful-truth-about-republicans
Terr_ 2 days ago||
Well, the "Lincoln GOP" was also generally in favor of tearing down and burning confederate flags, so I think it makes more sense to compare things over a shorter time-periods like "in living memory."

Parent poster's explicit "two decades back" scale is entirely reasonable for the phenomenon they are pointing out.

rayiner 2 days ago||
Lincoln was concerned about national unity foremost, and allowing the south to preserve its identity facilitated that after the war. It may have been the most successful reconciliation after a bitter civil war ever in history. Regardless, the economic forces shaping the nation have been shifting around but ever present since the founding. We were fighting about a central bank in 1789 and are still fighting about it today!
Yeul 2 days ago||||
The Intel story is hilarious considering the whining about Huawei a few years ago.

American hypocrisy never fails.

Woodi 2 days ago|||
One or two events do not change big system.

And US still needs to protect x86/MS as best NSA source :) There is even "intel" right in the name ! ;) Also business and best and cheap compute cpus. I guess they need a bit of help until some patents go off...

And do not forget foundry with "photonics" tech cooperating with military...

Lack of wild and dumb capitalism is not automatically socialism.

And belive me: socialism is the TRASH - replacing private ownership destroy value and sensibility of any action.

rayiner 2 days ago|||
[flagged]
dlcarrier 3 days ago|||
It has broad bipartisan support and was one of very few policy changes promised by the Harris Walz campaign.

Conservatives like it, because it is effectively a de minimus exemption on taxes, simplifying the tax collection process, and liberals like it because it results in more progressive taxes, with tip earners overrepresented amongst low-income earners.

standardUser 3 days ago||
It does nothing to simplify the tax code, and it opens up a universe of loopholes. The concept may have some merit, but the implementation is sloppy and lazy.
ryandrake 3 days ago|||
I think ultimately very few people really care about simplifying the tax code. The cost of a complex tax code is the $19.95-$200 cost of preparing your taxes, which everyone would gladly eat if it meant they could take advantage of tax deductions on pages 1,455, 19,210 and 245,908 of the tax code totaling > the cost of tax prep.
dlcarrier 2 days ago|||
Simplifies tax collection process ≠ Simplifies tax code

A few lines of tax code means millions of people don't have to worry about unpredictable withholdings due to significant changes in tips from day to day, month to month, and year to year.

Also, what's sloppy about it? It's just a deduction for up to a maximum amount from tips, for a specified list of occupations, with the maximum decreasing as income increases above a specified level. That's pretty simple, as far as tax code goes. What do you think would be a less sloppy way of implementing it?

mhb 3 days ago||
> if you were creating a caricature of the far left

Yes. And a big round of applause to welcome Mr. Zohran Mamdani.

crazygringo 2 days ago||
Mamdani has not supported no-tax-on-tips.
mhb 2 days ago||
And? He's not a caricature of the far left?
Dylan16807 2 days ago||
Are you reacting purely to the phrase "caricature of the far left" in a way that ignores and even goes against the rest of the post, to bring up a guy you don't like and make no other commentary?

If I'm missing something help me out.

skeezyboy 2 days ago||
why havent nurses and doctors (ya know, actual life savers) been historically tipped? whats so special about waitresses?
aezart 2 days ago||
American tipping culture has its origins in the post-Civil-War south:

> Following the Civil War and the abolition of slavery, formerly enslaved Black workers were often relegated to service jobs (e.g., food service workers and railroad porters). However, instead of paying Black workers any wage at all, employers suggested that guests offer Black workers a small tip for their services. Thus, the use of tipping to pay a worker’s base wage, instead of as a bonus on top of employer-paid wages, became an increasingly common practice for service sector employment. In the early 20th century, these employers, who shared a common goal of keeping labor costs down and preventing worker organizing, formed the National Restaurant Association (NRA). Over the past century, the NRA has lobbied Congress to achieve these goals, first by excluding tipped occupations from minimum wage protections entirely, and later by establishing permanent subminimum wages for tipped workers (One Fair Wage 2021).

From https://www.epi.org/publication/rooted-racism-tipping/

romanovcode 2 days ago|||
Because it encourages corruption. Doctors would prefer to work with patients who tip is not something you want to see.

Even worse example would be "Why can't I tip a police officer? ;)"

volkadav 2 days ago|||
doctors and nurses have enough power to demand fixed professional(0) wages that "unskilled labor"(1) does not. no one _wants_ to make $2/hr(2) and to have to rely on the generosity of the general public for a living; in other words, it isn't the waitstaff having special privileges but rather the opposite case of them lacking better protections.

(0) which is to say, much higher (1) a propaganda term if there ever was one. work one shift as a waiter and tell me it take no skill afterwards! (2) $2.13 barring state-level increases over the federal minimum, to satisfy the pedants

skeezyboy 2 days ago||
so you tip garbage men? you tip macdonalds servers? you tip hospital cleaners? you tip schoolteachers?
vharuck 1 day ago||
I don't know how common it is anymore, but I vaguely remember people tipping their garbage men at Christmas.
meindnoch 2 days ago|||
In some countries you do.

When my grandpa was in the hospital towards the end of his life, the nurses let him lay in his own piss for half a day before doing anything about it. We gave them an envelope with a generous "tip", and after that they started paying much closer attention to my grandpa.

Many people give a few thousand USD cash to the midwife and the doctor after delivering their baby.

skeezyboy 2 days ago|||
which country is this? you tip all service staff? are you presenting me a logically coherent tipping culture or just another version of the american righteousness?
tgv 2 days ago|||
The line between bribing and tipping isn't that thin.
spacebanana7 2 days ago|||
It's not unheard of for people to give gifts to medical teams after a long course of treatment (at least in the UK).

Service industries have an advantage in being short cycle interactions, so even small amounts of social gratuity can be effectively monetised. There're also much more public so other people can see our generosity / stinginess.

ahoka 2 days ago||
Historically you would pay with cash for your food and sometimes counting change would be awkward so you just round up.
skeezyboy 2 days ago||
tipping isnt giving someone your spare change is it lol
EliRivers 3 days ago||
Okay, so if I had some employees working jobs that are part of this, could I give them a tip? Could I give them 25000 dollars of tax free tip.
aynyc 3 days ago||
I think the tip here is defined as customer directly to employees. I'm sure an enterprising tax attorney can come up with ways to help your idea.
ta1243 3 days ago|||
As a contractor my customer pays me $2k a day. Instead they could pay me $20 a day and $1800 a day in tips. Everyone wins.
aynyc 3 days ago||
In 14 days, you hit the cap. In 75 days, you start to hit the phase out band.
lotsofpulp 3 days ago|||
An employer is an employee’s customer.
aspenmayer 3 days ago||
https://archive.is/8T9t0
bilekas 2 days ago||
Great, another way companies can offload the responsibility of looking after their staff to the customer.

It sounds like a win for the employee, "ah but you don't need to pay tax on your tips". But in reality it's government saying "The company you work for owes you nothing, take it from the customer".

gregjw 2 days ago||
Oh nice, congrats to all US digital creators.
Woodi 2 days ago|
Nah... "Digital creator" is dream full time job so 25k / y is not so much. So tax still applies :)
1oooqooq 2 days ago|
of course this administration did something that help sites like only fans.
jedberg 2 days ago|
And Amazon (via Twitch).
1oooqooq 1 day ago||
i see so much ads there i even forget there's donation
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