§ 6-2-5-1-21-9

(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.