Sec. 6. (a) A marketplace facilitator (as defined in IC 6-2.5-1-21.9) of rooms, lodgings, or accommodations subject to taxation under this article is considered the person engaged in the business of renting or furnishing the rooms, lodgings, or accommodations and is required to collect and remit any taxes imposed under this article.

(b) Regardless of whether a transaction under this article was made by the marketplace facilitator on its own behalf or facilitated on behalf of a seller, a marketplace facilitator is required to do the following with each retail transaction made on its marketplace:

(1) Collect and remit the tax imposed under this article to the department, even if:

(A) a seller for whom a transaction was facilitated:

(i) does not have a registered retail merchant certificate; or

(ii) would not have been required to collect an innkeeper's tax had the transaction not been facilitated by the marketplace facilitator; and

(B) the innkeeper's tax is normally remitted directly to a political subdivision of the state.

(2) Comply with all applicable procedures and requirements imposed under this article or IC 6-2.5 as the retail merchant in the transaction.

(c) Upon the request of:

(1) the department; or

(2) a political subdivision;

a marketplace facilitator shall provide information listing the tax collected in accordance with this article by the marketplace facilitator on behalf of each of its sellers for the period specified by the requesting entity.

(d) For purposes of subsection (c):

(1) if the information is requested by the department, the department may share the information with the political subdivision in which the transactions occurred in accordance with IC 6-8.1-3-7.1; or

(2) if the information is requested by a political subdivision, the political subdivision is entitled only to information pertaining to transactions that occurred within the political subdivision.

As added by P.L.108-2019, SEC.141.