The Indiana Department of Revenue modified Sales Tax Bulletin No. 89 to reflect the recent change (SB 382) clarifying that a marketplace facilitator is required to collect sales tax for each retail transaction it facilitates regardless as to whether the marketplace facilitator has a contractual relationship with the seller as long as the marketplace satisfies one of the following: (i) collects the price of the seller’s products, (ii) provides access to payment processing services, or (iii) charges, collects, or receives fees or other consideration from the purchaser for transactions made on the marketplace.
