Indiana DOR Rules Auction Software Provider Is Not a Marketplace Facilitator for Sales Tax Purposes

The Indiana Department of Revenue (DOR) ruled that a company providing auction software and hosting infrastructure is not a marketplace facilitator and, therefore, is not required to collect and remit sales tax on transactions conducted through its platform. The Department emphasized that facilitation requires meaningful involvement in the transaction itself, particularly activities such as collecting payments and processing transactions. The company’s role was limited to providing technology infrastructure and thus did not qualify. [Ind. Dep’t of Revenue, Revenue Ruling # 2026-02-RST, 03/16/26]