{"data":{"id":"us-in/ic-6-9-29.5-2","jurisdiction":"us-in","citation":"IC 6-9-29.5-2","heading":"Requirement for marketplace facilitator to collect and remit tax","body":"Sec. 2. (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.\n(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.\n(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:\n(1) Collect and remit the tax imposed under this article to the department, even if:\n(A) a seller for whom a transaction was facilitated:\n(i) does not have a registered retail merchant certificate; or\n(ii) would not have been required to collect a food and beverage tax had the transaction not been facilitated by the marketplace facilitator; and\n(B) the food and beverage tax is normally remitted directly to a political subdivision of the state.\n(2) Comply with all applicable procedures and requirements imposed under this article or IC 6-2.5 as the retail merchant in the transaction.","path":["TITLE 6. TAXATION","ARTICLE 9. INNKEEPER'S TAXES; OTHER LOCAL TAXES","Chapter 29.5. Food and Beverage Tax Administration"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-9-29.5-2","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"f5a62c4e8e8cd187242012f12894367df42df19aecdb78e0c06934b26e7e8ee5","source_id":"us-in","stale":false,"prev":"us-in/ic-6-9-29.5-1","next":"us-in/ic-6-9-29.5-3"},"notice":"GroundRules: Original legal text. Not legal advice."}