{"data":{"id":"us-id/idaho-code-63-3605e","jurisdiction":"us-id","citation":"Idaho Code § 63-3605E","heading":"marketplace facilitator.","body":"The term \"marketplace facilitator\" means a person that contracts with sellers to facilitate for consideration, including the deduction of fees from a transaction, the sale of the seller’s products through a physical or electronic marketplace operated by the person, and engages:\n(1) Directly or indirectly, through one (1) or more affiliated persons, in any of the following:\n(a) Transmitting or otherwise communicating the offer or acceptance between the buyer and seller;\n(b) Owning or operating the infrastructure, electronic or physical, or the technology that brings buyers and sellers together;\n(c) Providing a virtual currency that buyers are allowed or required to use to purchase products from the seller; or\n(d) Software development or research and development activities related to any of the activities described in subsection (2) of this section, if the activities are directly related to a physical or electronic marketplace operated by the person or an affiliated person; and\n(2) In any of the following activities, with respect to the seller’s products:\n(a) Payment processing services;\n(b) Fulfillment or storage services;\n(c) Listing products for sale;\n(d) Setting prices;\n(e) Branding sales as those of the marketplace facilitator;\n(f) Taking orders;\n(g) Advertising or promotion; or\n(h) Providing customer service or accepting or assisting with returns or exchanges.","path":["TITLE 63 REVENUE AND TAXATION","CHAPTER 36 SALES TAX"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch36/sect63-3605e/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T12:36:54Z","sha256":"54bee89c63534a24fed4531393c4922c75604e7c09198066695f0f43a8e17ed2","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-63-3605c","next":"us-id/idaho-code-63-3605h"},"notice":"GroundRules: Original legal text. Not legal advice."}