Partnertax.ai
Start free trial →

Indiana Code — Title 6 (Taxation)

IC 6-2.5-1-21.7

"Marketplace"

Official textiga.in.govlast amended

Sec. 21.7. "Marketplace" means a forum, whether physical or electronic, that a marketplace facilitator uses to connect sellers to purchasers for the purpose of making retail transactions involving a seller's products (including tangible personal property, specified digital products, rooms, lodgings, or accommodations, or enumerated services), by means of any of the following:

# (1)

Listing, making available, or advertising products.

# (2)

Transmitting or otherwise communicating an offer or acceptance of a retail transaction of products between a seller and a purchaser.

# (3)

Providing or offering fulfillment or storage services for a seller.

# (4)

Setting prices for a seller's sale of the seller's products.

# (5)

Providing or offering customer service to a seller or a seller's customers, or accepting or assisting with taking orders, returns, or exchanges of products sold by a seller.

# (6)

Branding sales as those of the marketplace facilitator.
As added by P.L.108-2019, SEC.106.

Amendment history

As added by P.L.108-2019, SEC.106.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
Nearby sections (25 sections)
  1. 6-2.5-1-16.4 · "Digital books"
  2. 6-2.5-1-16.5 · "Direct mail"
  3. 6-2.5-1-17 · "Drug"
  4. 6-2.5-1-18 · "Durable medical equipment"
  5. 6-2.5-1-19 · "Electronic"
  6. 6-2.5-1-19.5 · Repealed
  7. 6-2.5-1-20 · "Food and food ingredients"
  8. 6-2.5-1-20.1 · "Industrial processing service"
  9. 6-2.5-1-20.2 · "Industrial processor"
  10. 6-2.5-1-20.3 · "Intrastate telecommunications service"
  11. 6-2.5-1-21 · "Lease" or "rental"
  12. 6-2.5-1-21.5 · "Licensed practitioner"
  13. 6-2.5-1-21.7 · "Marketplace"
  14. 6-2.5-1-21.9 · "Marketplace facilitator"
  15. 6-2.5-1-22 · "Mobility enhancing equipment"
  16. 6-2.5-1-22.2 · "Other direct mail"
  17. 6-2.5-1-22.3 · "Prepaid calling service"
  18. 6-2.5-1-22.4 · "Prepaid wireless calling service"
  19. 6-2.5-1-22.5 · "Power subsidiary"
  20. 6-2.5-1-23 · "Prescription"
  21. 6-2.5-1-24 · "Prewritten computer software"
  22. 6-2.5-1-25 · "Prosthetic device"
  23. 6-2.5-1-25.5 · "Public utility"
  24. 6-2.5-1-26 · "Soft drinks"
  25. 6-2.5-1-26.5 · "Specified digital products"
Full table of contents →