"Marketplace facilitator"
Ind. Code § 6-2.5-1-21.9
in effectSec. 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:
(1) owns, operates, or otherwise controls a marketplace; and
(2) facilitates a retail transaction pursuant to IC 6-2.5-4-18.
(b) The term does not include a payment processor business:
(1) that is appointed by a merchant to handle payment transactions from various channels, including credit cards and debit cards; and
(2) whose sole activity with respect to marketplace sales is to handle payment transactions between two (2) parties.
As added by P.L.108-2019, SEC.107.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026