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Depends what you mean. If you mean 'software publisher' as in someone_______________________________________________
*selling* software to encode, decode or transmit mpeg4 then they'll need
licensing. As Ben said this is waived if they are below a threshold
number of units/year.
If what you mean is a content creator using soft/hardware legitimately
purchased from someone else to create content then you only have to pay
& be licensed if users are charged for access to that content - either
as packaged media or via streaming services. The full details are on the
MPEG licensing associations website (http://www.mpegla.com).
Visit the Apple Store online or at retail locations.
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