Indiana Code - Taxation - Title 6, Section 6-5.5-4-3

Lease or rental of real or tangible personal property

Sec. 3. Receipts from the lease or rental of real or tangible
personal property must be attributed to Indiana if the property is
located in Indiana.

As added by P.L.347-1989(ss), SEC.1.

Last modified: May 28, 2006