§ 6-9-29.5-2 — Requirement for marketplace facilitator to collect and remit tax

Indiana § 6-9-29.5-2

• Jurisdiction: Indiana
• Art. 9: INNKEEPER'S TAXES; OTHER LOCAL TAXES
• Ch. 29.5: Food and Beverage Tax Administration

Text

(a) A marketplace facilitator (as defined in IC 6-2.5-1-21.9) subject to the requirements to collect sales tax on its own
transactions or on behalf of its sellers in accordance with IC 6-2.5-4-18
is also required to collect any taxes imposed under this article on a
transaction that it facilitates.
(b) A marketplace facilitator must source the tax imposed under this
article on any transaction to the retail location of the seller in each
transaction.
(c) Regardless of whether a transaction under this article is 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 a food and
beverage tax had the transaction not been facilitated by the
marketplace facilitator; and
(B) the food and beverage 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.

Legislative History

As added by P.L.108-2019, SEC.143.