Is simple base64 encoding (for posting binary data to apples validation servers) considered encryption and would I have to report this when uploading my app to the appstore?
No, base64 encoding is not encryption.
The main reason Apple cares: compliance with US export laws. Base64 encoding has never been considered an encryption technology by the NIST/Commerce Department.
As others have said, you never know when you're going to get an arbitrary reviewer, but the direct and simple answer is no. Source: http://csrc.nist.gov/
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