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

Indiana Statutes

§ 6-8-13-8 — "Out-of-state business"

Indiana § 6-8-13-8

Art. 8MISCELLANEOUS

Ch. 13Disaster Recovery Exemptions

This text of Indiana § 6-8-13-8 ("Out-of-state business") is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-8-13-8 (2026).

Text

(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.