{"data":{"id":"us-in/ic-6-5.5-3-3","jurisdiction":"us-in","citation":"IC 6-5.5-3-3","heading":"Conducting business","body":"Sec. 3. An employee, representative, or independent contractor is considered to be conducting business in Indiana if:\n(1) the employee, representative, or independent contractor is regularly engaged in the business of the taxpayer in Indiana;\n(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\n(3) a contribution to the Indiana employment security fund is required under IC 22-4-2 with respect to compensation paid to the employee.","path":["TITLE 6. TAXATION","ARTICLE 5.5. TAXATION OF FINANCIAL INSTITUTIONS","Chapter 3. Business Transaction Rules"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-5.5-3-3","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"35ea8e5c466a50d340741c20ce0792b3e0dbed7137e9efdbe81a609675cb5ee6","source_id":"us-in","stale":false,"prev":"us-in/ic-6-5.5-3-2","next":"us-in/ic-6-5.5-3-4"},"notice":"GroundRules: Original legal text. Not legal advice."}