Indiana Statutes

§ 6-2.5-1-21.7 — "Marketplace"

Indiana § 6-2.5-1-21.7
JurisdictionIndiana
Art. 2.5STATE GROSS RETAIL AND USE TAXES
Ch. 1Definitions

This text of Indiana § 6-2.5-1-21.7 ("Marketplace") is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Ind. Code § 6-2.5-1-21.7 (2026).

Text

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 ass

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Legislative History

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

Nearby Sections

15
§ 6-1.1-1-1
Applicability
§ 6-1.1-1-1.5
"Assessing official"
§ 6-1.1-1-10
"Person"
§ 6-1.1-1-11
"Personal property"
§ 6-1.1-1-13
Repealed
§ 6-1.1-1-14
"Property taxation"
§ 6-1.1-1-15
"Real property"
§ 6-1.1-1-18
"State agency"
§ 6-1.1-1-19
"Tangible property"
§ 6-1.1-1-2
"Assessment date"
§ 6-1.1-1-20
"Taxing district"
§ 6-1.1-1-21
"Taxing unit"
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Bluebook (online)
Indiana § 6-2.5-1-21.7, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-2.5-1-21.7.