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Indiana Code Title 6. Taxation § 6-2.5-1-21.7

Current as of January 02, 2024 | Updated by Findlaw Staff

Sec. 21.7. “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 assisting with taking orders, returns, or exchanges of products sold by a seller.

(6) Branding sales as those of the marketplace facilitator.

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Cite this article: FindLaw.com - Indiana Code Title 6. Taxation § 6-2.5-1-21.7 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-2-5-1-21-7/

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