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;(e) Branding sales as those of the marketplace facilitator;(g) Advertising or promotion; or(h) Providing customer service or accepting or assisting with returns or exchanges.[63-3605E, added 2019, ch. 320, sec. 1, p. 948.]Added by 2019 Session Laws, ch. 320,sec. 1, eff. 6/1/2019.