Indiana § 6-2.5-1-21.9 "Marketplace facilitator"

Indiana Statutes

§ 6-2.5-1-21.9 — "Marketplace facilitator"

Indiana § 6-2.5-1-21.9

Art. 2.5STATE GROSS RETAIL AND USE TAXES

Ch. 1Definitions

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Bluebook

Ind. Code § 6-2.5-1-21.9 (2026).

Text

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.

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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.