Indiana Rules Tech Developer Not a Marketplace Facilitator, Not Liable for Auction Sales Tax

• The Indiana Department of Revenue ruled that a technology developer providing auction software is not a “marketplace facilitator.”
• The developer did not participate in bidding, take title to items, list products, act as an agent, or process payments for auction transactions.
• Customers of the developer handled their own payment processing and retained control over transactions, many of which occurred off-platform.
• As a result, the developer is not required to collect or remit Indiana sales tax on auction transactions conducted through its technology.
• The developer is still required to collect Indiana sales tax on its own sales of downloaded software and SaaS solutions.

Source: deloitte.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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