Section 6-8-13-8 - "Out-of-state business"(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.Added by P.L. 293-2013, SEC. 26, eff. 7/1/2013.