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Idaho Statutes
Idaho Statutes are updated to the website July 1 following the legislative session.
REVENUE AND TAXATION
CHAPTER 36
SALES TAX
63-3605E. marketplace facilitator. The term "marketplace facilitator" means a person that contracts with sellers to facilitate for consideration, including the deduction of fees from a transaction, the sale of the seller’s products through a physical or electronic marketplace operated by the person, and engages:
(1) Directly or indirectly, through one (1) or more affiliated persons, in any of the following:
(a) Transmitting or otherwise communicating the offer or acceptance between the buyer and seller;
(b) Owning or operating the infrastructure, electronic or physical, or the technology that brings buyers and sellers together;
(c) Providing a virtual currency that buyers are allowed or required to use to purchase products from the seller; or
(d) Software development or research and development activities related to any of the activities described in subsection (2) of this section, if the activities are directly related to a physical or electronic marketplace operated by the person or an affiliated person; and
(2) In any of the following activities, with respect to the seller’s products:
(a) Payment processing services;
(b) Fulfillment or storage services;
(c) Listing products for sale;
(d) Setting prices;
(e) Branding sales as those of the marketplace facilitator;
(f) Taking orders;
(g) Advertising or promotion; or
(h) Providing customer service or accepting or assisting with returns or exchanges.
History: