"Marketplace facilitator"

Sec. 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.