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Indiana · Snapshot 2026

IC 6-2.5-1-21.7: "Marketplace"

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Where this section sits in the code
  1. TITLE 6. TAXATION
  2. ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES
  3. Chapter 1. Definitions

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.

Collected 2026-09-09T01:51:39Z. Source file · JSON

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