Idaho § 63-3605E MARKETPLACE FACILITATOR

Idaho Statutes

§ 63-3605E — MARKETPLACE FACILITATOR

Idaho § 63-3605E

Title 63REVENUE AND TAXATION

Ch. 36SALES TAX

This text of Idaho § 63-3605E (MARKETPLACE FACILITATOR) is published on Counsel Stack Legal Research, covering Idaho primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Idaho Code § 63-3605E (2026).

Text

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

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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.