Indiana § 6-8-13-8 "Out-of-state business"

Indiana Statutes

§ 6-8-13-8 — "Out-of-state business"

Indiana·Art. 8 MISCELLANEOUS·Ch. 13 Disaster Recovery Exemptions

(a)As used in this chapter, "out-of-state business" means an entity that:

(1)is not:

(A)a registered business;

(B)incorporated in Indiana; or

(C)otherwise authorized to do business in Indiana; on the date on which a disaster period begins; and

(2)does not maintain a physical presence in Indiana during the taxable year in which a disaster emergency is declared.

(b)The term includes the following:

(1)A business whose services are requested by a registered business or by a state or local government for performing disaster emergency related work in Indiana.

(2)A business entity that is affiliated with a registered business in Indiana solely through common ownership.

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(a) As used in this chapter, "out-of-state
business" means an entity that:
(1) is not:
(A) a registered business;
(B) incorporated in Indiana; or
(C) otherwise authorized to do business in Indiana;
on the date on which a disaster period begins; and
(2) does not maintain a physical presence in Indiana during the
taxable year in which a disaster emergency is declared.
(b) The term includes the following:
(1) A business whose services are requested by a registered
business or by a state or local government for performing disaster
emergency related work in Indiana.
(2) A business entity that is affiliated with a registered business
in Indiana solely through common ownership.

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