Sec. 8. (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.
As added by P.L.293-2013(ts), SEC.26.
Structure Indiana Code
Chapter 13. Disaster Recovery Exemptions
6-8-13-2. "Disaster Emergency"
6-8-13-4. "Disaster Emergency Related Work"
6-8-13-5. "Registered Business"
6-8-13-7.5. "Mutual Assistance Agreement"
6-8-13-8. "Out-of-State Business"
6-8-13-9. "Out-of-State Employee"
6-8-13-12. Presence of Out-of-State Employees; Bearing on Residency
6-8-13-13. Out-of-State Employees; Licensing and Registration Exemption