10-65-3. Marketplace provider defined. For the purposes of this chapter, a marketplace provider is any person that facilitates a sale for a marketplace seller through a marketplace by:
(1) Offering for sale by the marketplace seller, by any means, tangible personal property, products transferred electronically, or services for delivery into this state; and
(2) Directly, or indirectly through any agreement or arrangement with third parties, collecting payment from a purchaser and transmitting the payment to the marketplace seller, regardless of whether the person receives compensation or other consideration in exchange for facilitating the sale or providing any other service.Source: SL 2018 (SS), ch 3, § 2, eff. Dec. 12, 2018.