§ 6-2.5-4-18 — Marketplace facilitator considered the retail merchant of retail transactions facilitated for sellers on its marketplace

Indiana § 6-2.5-4-18

• Jurisdiction: Indiana
• Art. 2.5: STATE GROSS RETAIL AND USE TAXES
• Ch. 4: Retail Transactions of Retail Merchant

Text

(a) A marketplace facilitator shall be
considered the retail merchant of each retail transaction (including a
retail transaction under section 4 of this chapter) that is facilitated on
its marketplace, regardless as to whether the marketplace facilitator has
a contractual relationship with the seller, when it does any of the
following:
(1) Collects the sales price or purchase price of the seller's
products.
(2) Provides access to payment processing services, either directly
or indirectly.
(3) Charges, collects, or otherwise receives fees or other
consideration from the purchaser for transactions made on its
electronic marketplace.
(b) A marketplace facilitator is required to do the following with
each retail transaction made on its marketplace:
(1) Collect and remit the gross retail tax, even if a seller for whom
a transaction was facilitated:
(A) does not have a registered retail merchant certificate; or
(B) would not have been required to collect gross retail tax had
the transaction not been facilitated by the marketplace
facilitator.
(2) Comply with all applicable procedures and requirements
imposed under this article as the retail merchant in such
transaction.
(c) The gross retail income from a transaction under this section is
equal to the total amount of consideration paid by the purchaser,
including the payment of any fee, commission, or other charge by the
marketplace facilitator, except that the gross retail income does not
include any taxes on the transaction that are imposed directly on the
consumer other than taxes described under IC 6-2.5-1-5(c)(2).

Legislative History

As added by P.L.108-2019, SEC.112. Amended by P.L.146-2020, SEC.13; P.L.137-2022, SEC.20.