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Indiana Code — Title 6 (Taxation)

IC 6-9-29.5-2

Requirement for marketplace facilitator to collect and remit

Official textiga.in.govlast amended

tax
Sec. 2. (a) A marketplace facilitator (as defined in IC 6-2.5-1-21.9) subject to the requirements to collect sales tax on its own transactions or on behalf of its sellers in accordance with IC 6-2.5-4-18 is also required to collect any taxes imposed under this article on a transaction that it facilitates.

(b) A marketplace facilitator must source the tax imposed under this article on any transaction to the retail location of the seller in each transaction.

(c) Regardless of whether a transaction under this article is made by the marketplace facilitator on its own behalf or facilitated on behalf of a seller, a marketplace facilitator is required to do the following with each retail transaction made on its marketplace:

# (1)

Collect and remit the tax imposed under this article to the department, even if:

# (A)

a seller for whom a transaction was facilitated:

(i) does not have a registered retail merchant certificate; or

(ii) would not have been required to collect a food and beverage tax had the transaction not been facilitated by the marketplace facilitator; and

# (B)

the food and beverage tax is normally remitted directly to a political subdivision of the state.

# (2)

Comply with all applicable procedures and requirements imposed under this article or IC 6-2.5 as the retail merchant in the transaction.
As added by P.L.108-2019, SEC.143.

Amendment history

As added by P.L.108-2019, SEC.143.

Source: view the official text

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Nearby sections (25 sections)
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