Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-3605E

marketplace facilitator

Official textlegislature.idaho.govlast amended 15 subsections
63-3605E.  The term "marketplace facilitator" means a person that contracts with sellers to facilitate for consideration, including the deduction of fees from a transaction, the sale of the seller’s products through a physical or electronic marketplace operated by the person, and engages:
(1)  Directly or indirectly, through one (1) or more affiliated persons, in any of the following:
(a)  Transmitting or otherwise communicating the offer or acceptance between the buyer and seller;
(b)  Owning or operating the infrastructure, electronic or physical, or the technology that brings buyers and sellers together;
(c)  Providing a virtual currency that buyers are allowed or required to use to purchase products from the seller; or
(d)  Software development or research and development activities related to any of the activities described in subsection (2) of this section, if the activities are directly related to a physical or electronic marketplace operated by the person or an affiliated person; and
(2)  In any of the following activities, with respect to the seller’s products:
(a)  Payment processing services;
(b)  Fulfillment or storage services;
(c)  Listing products for sale;
(d)  Setting prices;
(e)  Branding sales as those of the marketplace facilitator;
(f)  Taking orders;
(g)  Advertising or promotion; or
(h)  Providing customer service or accepting or assisting with returns or exchanges.
Amendment history

63-3605E, added 2019, ch. 320, sec. 1, p. 948.

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In this chapter (40 sections)
  1. 63-3601 · Title of act
  2. 63-3602 · Definitions
  3. 63-3603 · Farming
  4. 63-3604 · In this state — In the state
  5. 63-3604B · Includes and including
  6. 63-3605C · Logging
  7. 63-3605E · marketplace facilitator
  8. 63-3605H · Mining
  9. 63-3605J · Modular building
  10. 63-3605L · Motor vehicle
  11. 63-3606 · New manufactured home
  12. 63-3606C · new park model recreational vehicle
  13. 63-3607 · Person
  14. 63-3607A · Primary or primarily
  15. 63-3608 · Purchase
  16. 63-3609 · Retail sale — Sale at retail
  17. 63-3610 · Retailer
  18. 63-3611 · Retailer engaged in business in this state
  19. 63-3612 · Sale
  20. 63-3613 · Sales price
  21. 63-3614 · Seller
  22. 63-3615 · Storage — Use
  23. 63-3615A · Substantial nexus
  24. 63-3616 · Tangible personal property
  25. 63-3618 · Taxpayer
  26. 63-3619 · Imposition and rate of the sales tax
  27. 63-3620 · Permits — Issuance — Revocation — Penalties
  28. 63-3620A · Revocation, suspension or expiration of permits held by…
  29. 63-3620B · Agreements to collect and remit sales tax
  30. 63-3620C · Promoter-sponsored events
  31. 63-3620E · collection of tax by marketplace facilitators
  32. 63-3620F · distribution of tax collected by marketplace facilitators…
  33. 63-3621 · Imposition and rate of the use tax — Exemptions
  34. 63-3621A · Use tax on transient equipment
  35. 63-3622 · Exemptions — Exemption certificates and resale certificates —…
  36. 63-3622A · Prohibited taxes
  37. 63-3622AA · Exemption for official documents
  38. 63-3622B · Out-of-state contracts
  39. 63-3622BB · Research and development at the Idaho national laboratory
  40. 63-3622C · Motor fuels subject to tax
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