{"data":{"id":"us-in/ic-6-8-13-8","jurisdiction":"us-in","citation":"IC 6-8-13-8","heading":"\"Out-of-state business\"","body":"Sec. 8. (a) As used in this chapter, \"out-of-state business\" means an entity that:\n(1) is not:\n(A) a registered business;\n(B) incorporated in Indiana; or\n(C) otherwise authorized to do business in Indiana;\non the date on which a disaster period begins; and\n(2) does not maintain a physical presence in Indiana during the taxable year in which a disaster emergency is declared.\n(b) The term includes the following:\n(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.\n(2) A business entity that is affiliated with a registered business in Indiana solely through common ownership.","path":["TITLE 6. TAXATION","ARTICLE 8. MISCELLANEOUS","Chapter 13. Disaster Recovery Exemptions"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-8-13-8","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"f6e01c3676a3dbaf31f9c003b77ca6c0d8c023a7781fec84c324cc34c427e5b1","source_id":"us-in","stale":false,"prev":"us-in/ic-6-8-13-7.5","next":"us-in/ic-6-8-13-9"},"notice":"GroundRules: Original legal text. Not legal advice."}