{"data":{"id":"us-in/ic-6-2.5-1-21.9","jurisdiction":"us-in","citation":"IC 6-2.5-1-21.9","heading":"\"Marketplace facilitator\"","body":"Sec. 21.9. (a) \"Marketplace facilitator\" means a person, including any affiliate (as determined by the relationship standards in Section 267(b) of the Internal Revenue Code) of the person, who:\n(1) owns, operates, or otherwise controls a marketplace; and\n(2) facilitates a retail transaction pursuant to IC 6-2.5-4-18.\n(b) The term does not include a payment processor business:\n(1) that is appointed by a merchant to handle payment transactions from various channels, including credit cards and debit cards; and\n(2) whose sole activity with respect to marketplace sales is to handle payment transactions between two (2) parties.","path":["TITLE 6. TAXATION","ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES","Chapter 1. Definitions"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-2.5-1-21.9","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"dce855319bddacd8467ed573f56b5d71c9d63ddc8c58214a8637c7829df20be2","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-1-21.7","next":"us-in/ic-6-2.5-1-22"},"notice":"GroundRules: Original legal text. Not legal advice."}