Section 6-2.5-1-21.9 - "Marketplace facilitator"(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.Added by P.L. 108-2019,SEC. 107, eff. 7/1/2019.