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.(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.(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:(1) Collect and remit the tax imposed under this article to the department, even if:(A) a seller for whom a transaction was facilitated:(i) does not have a registered retail merchant certificate; or(ii) would not have been required to collect a food and beverage tax had the transaction not been facilitated by the marketplace facilitator; and(B) the food and beverage tax is normally remitted directly to a political subdivision of the state.(2) Comply with all applicable transaction not been facilitated by the marketplace facilitator; and(B) the food and beverage tax is normally remitted directly to a political subdivision of the state.(2) Comply with all applicable procedures and requirements imposed under this article or IC 6-2.5 as the retail merchant in the transaction.As added by P.L.108-2019, SEC.143.
Indiana Legal Code