IC 6-8-13-8: "Out-of-state business"

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.