TITLE 63

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:

[63-3605E, added 2019, ch. 320, sec. 1, p. 948.]