MF-2 - Marketplace Facilitator Definition

A marketplace facilitator is a business, including any affiliates, that:

  • Agrees with a marketplace seller to facilitate the sale of the marketplace seller’s tangible personal property or services through its physical or electronic marketplace; and
  • Either directly or indirectly, collects the payment from the purchaser and transmits the payment to the marketplace seller.

Reference: Tenn. Code Ann. § 67-6-102.

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