Texas Tax Code
§ 151.0242 — MARKETPLACE PROVIDERS AND MARKETPLACE SELLERS
TX § 151.0242Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 151. LIMITED SALES, EXCISE, AND USE TAX · Art. B. ADMINISTRATION AND RECORDS
Statute text
View on source(a)In this section:
(1)"Marketplace" means a physical or electronic medium through which persons other than the owner or operator of the medium make sales of taxable items. The term includes a store, Internet website, software application, or catalog.
(2)"Marketplace provider" means a person who owns or operates a marketplace and directly or indirectly processes sales or payments for marketplace sellers.
(3)"Marketplace seller" means a seller, other than the marketplace provider, who makes a sale of a taxable item through a marketplace.
(b)Except as otherwise provided by this section, a marketplace provider has the rights and duties of a seller or retailer under this chapter with respect to sales made through the marketplace.
(c)A marketplace provider shall:
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Legislative history
Acts 2021, 87th Leg., R.S., Ch. 569 (S.B. 477), Sec. 4, eff. October 1, 2021.