Indiana Code — Title 6 (Taxation)
IC 6-2.5-1-21.9
"Marketplace facilitator"
Sec. 21.9. (a) "Marketplace facilitator" means a person, including any affiliate (as determined by the relationship standards in Section 267(b) of the Internal Revenue Code) of the person, who:
# (1)
owns, operates, or otherwise controls a marketplace; and
# (2)
facilitates a retail transaction pursuant to IC 6-2.5-4-18.
(b) The term does not include a payment processor business:
(1) that is appointed by a merchant to handle payment transactions from various channels, including credit cards and debit cards; and
(2) whose sole activity with respect to marketplace sales is to handle payment transactions between two (2) parties.
As added by P.L.108-2019, SEC.107.
Amendment history
As added by P.L.108-2019, SEC.107.
Source: view the official text
Nearby sections (25 sections)
- 6-2.5-1-16.5 · "Direct mail"
- 6-2.5-1-17 · "Drug"
- 6-2.5-1-18 · "Durable medical equipment"
- 6-2.5-1-19 · "Electronic"
- 6-2.5-1-19.5 · Repealed
- 6-2.5-1-20 · "Food and food ingredients"
- 6-2.5-1-20.1 · "Industrial processing service"
- 6-2.5-1-20.2 · "Industrial processor"
- 6-2.5-1-20.3 · "Intrastate telecommunications service"
- 6-2.5-1-21 · "Lease" or "rental"
- 6-2.5-1-21.5 · "Licensed practitioner"
- 6-2.5-1-21.7 · "Marketplace"
- 6-2.5-1-21.9 · "Marketplace facilitator"
- 6-2.5-1-22 · "Mobility enhancing equipment"
- 6-2.5-1-22.2 · "Other direct mail"
- 6-2.5-1-22.3 · "Prepaid calling service"
- 6-2.5-1-22.4 · "Prepaid wireless calling service"
- 6-2.5-1-22.5 · "Power subsidiary"
- 6-2.5-1-23 · "Prescription"
- 6-2.5-1-24 · "Prewritten computer software"
- 6-2.5-1-25 · "Prosthetic device"
- 6-2.5-1-25.5 · "Public utility"
- 6-2.5-1-26 · "Soft drinks"
- 6-2.5-1-26.5 · "Specified digital products"
- 6-2.5-1-27 · "Tangible personal property"