For purposes of this chapter, the following

definitions shall apply: (a) “Marketplace” means a physical or electronic place, including, but not limited to, a store, booth, internet website, catalog, television or radio broadcast, or a dedicated sales software application, where a marketplace seller sells or offers for sale tangible personal property for delivery in this state regardless of whether the tangible personal property, marketplace seller, or marketplace has a physical presence in this state. (b) “Marketplace facilitator” means a person who contracts with marketplace sellers to facilitate for consideration, regardless of whether deducted as fees from the transaction, the sale of the marketplace seller’s products through a marketplace operated by the person or a related person and who does both of the following:

(1) Directly or indirectly, through one or more related persons, engages 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 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. (

D) Software development or research and development activities related to any of the activities described in paragraph (2), if such activities are directly related to a marketplace operated by the person or a related person.

(2) Directly or indirectly, through one or more related persons, engages in any of the following activities with respect to the marketplace 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) Order taking. (

G) Providing customer service or accepting or assisting with returns or exchanges. (c) “Marketplace seller” means a person who has an agreement with a marketplace facilitator and makes retail sales of tangible personal property through a marketplace owned, operated, or controlled by a marketplace facilitator, even if that person would not have been required to hold a seller’s permit or permits, or required to collect the taxes imposed pursuant to

Chapter 2 (commencing with

Section 6051) or

Chapter 3 (commencing with

Section 6201), or a fee administered pursuant to

Part 30 (commencing with

Section 55001), had the sale not been made through that marketplace.