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.