Marketplace Facilitator

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.