Sec. 3. An employee, representative, or independent contractor is considered to be conducting business in Indiana if:
(1) the employee, representative, or independent contractor is regularly engaged in the business of the taxpayer in Indiana;
(2) the office from which the employee's, representative's, or independent contractor's activities are directed or controlled is located in Indiana and a majority of the employee's, representative's, or independent contractor's service is not performed in any other taxing jurisdiction; or
(3) a contribution to the Indiana employment security fund is required under IC 22-4-2 with respect to compensation paid to the employee.
As added by P.L.347-1989(ss), SEC.1. Amended by P.L.21-1990, SEC.27.
Structure Indiana Code
Article 5.5. Taxation of Financial Institutions
Chapter 3. Business Transaction Rules
6-5.5-3-1. Transacting Business Within State
6-5.5-3-3. Conducting Business
6-5.5-3-4. Regularly Solicit Business; Presumption
6-5.5-3-5. Tangible Assets, Intangible Assets, and Deposits Attributable to State
6-5.5-3-6. Tangible Property; Located in State
6-5.5-3-7. Moving Property; Located in State
6-5.5-3-8. Events Not Considered Transacting Business in State