The term “marketplace facilitator” means a person that contracts with sellers to facilitate for consideration, including the deduction of fees from a transaction, the sale of the seller’s products through a physical or electronic marketplace operated by the person, and engages:
(1) Directly or indirectly, through one (1) or more affiliated persons, in any of the following: Transmitting or otherwise communicating the offer or acceptance between the buyer and seller;
(2) Owning or operating the infrastructure, electronic or physical, or the technology that brings buyers and sellers together;
(3) Providing a virtual currency that buyers are allowed or required to use to purchase products from the seller; or
(4) Software development or research and development activities related to any of the activities described in subsection (2) of this section, if the activities are directly related to a physical or electronic marketplace operated by the person or an affiliated person; and
(5) In any of the following activities, with respect to the seller’s products: Payment processing services;
(6) Fulfillment or storage services;
(7) Listing products for sale;
(8) Setting prices;
(9) Branding sales as those of the marketplace facilitator;
(10) Taking orders;
(11) Advertising or promotion; or
(12) Providing customer service or accepting or assisting with returns or exchanges.