Indiana Statutes
§ 6-8-13-11 — Exemptions
Subject to section 14 of this chapter, an out-of-state business that performs disaster emergency related work in Indiana during a disaster period is exempt from the following during the disaster period:
(1)Paying any state or local taxes, including ad valorem and
payroll taxes, regardless of the manner in which the out-of-state
business reports, files, or remits the taxes. For purposes of any
state or local tax on or measured by, in whole or in part, gross or
net income or receipts, all activity of the out-of-state business that
is conducted in Indiana in accordance with this chapter is
disregarded with respect to any filing requirement of the tax,
including a filing requirement for a unitary or combined group of
which the out-of-state business may be a part.
(2)Complying with any state
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Legislative History
As added by P.L.293-2013(ts), SEC.26.
Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"