Indiana § 6-9-29-6 Requirement for marketplace facilitator to collect and remit tax;
provide information

Indiana Statutes

§ 6-9-29-6 — Requirement for marketplace facilitator to collect and remit tax; provide information

Indiana·Art. 9 INNKEEPER'S TAXES; OTHER LOCAL TAXES·Ch. 29 Innkeeper's Tax Administration

(a)A marketplace facilitator (as defined in IC 6-2.5-1-21.9) of rooms, lodgings, or accommodations subject to taxation under this article is considered the person engaged in the business of renting or furnishing the rooms, lodgings, or accommodations and is required to collect and remit any taxes imposed under this article.

(b)Regardless of whether a transaction under this article was 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)

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(a) A marketplace facilitator (as defined in IC 6-2.5-1-21.9) of rooms, lodgings, or accommodations subject to
taxation under this article is considered the person engaged in the
business of renting or furnishing the rooms, lodgings, or
accommodations and is required to collect and remit any taxes imposed
under this article.
(b) Regardless of whether a transaction under this article was 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 an innkeeper's tax
had the transaction not been facilitated by the marketplace
facilitator; and
(B) the innkeeper's 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.
(c) Upon the request of:
(1) the department; or
(2) a political subdivision;
a marketplace facilitator shall provide information listing the tax
collected in accordance with this article by the marketplace facilitator
on behalf of each of its sellers for the period specified by the requesting
entity.
(d) For purposes of subsection (c):
(1) if the information is requested by the department, the
department may share the information with the political
subdivision in which the transactions occurred in accordance with
IC 6-8.1-3-7.1; or
(2) if the information is requested by a political subdivision, the
political subdivision is entitled only to information pertaining to
transactions that occurred within the political subdivision.

Indiana § 6-9-29-6 (Requirement for marketplace facilitator to collect and remit tax; provide information) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.