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§ 6-2-5-1-21-7 — Indiana Law | CourtGPT
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  4. Title 6 - Taxation/
  5. Article 2.5 - State Gross Retail and Use Taxes/
  6. Chapter 1 - Definitions6-2.5-1-1. "Unitary Transaction"/
  7. § 6-2-5-1-21-7
Indiana Legal Code

§ 6-2-5-1-21-7

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'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.As added by P.L.108-2019, SEC.106.