Transacting business within state
Sec. 1. For the purposes of this article, a taxpayer is transacting
business within Indiana in a taxable year only if the taxpayer:
(1) maintains an office in Indiana;
(2) has an employee, representative, or independent contractor
conducting business in Indiana;
(3) regularly sells products or services of any kind or nature to
customers in Indiana that receive the product or service in
Indiana;
(4) regularly solicits business from potential customers in
Indiana;
(5) regularly performs services outside Indiana that are
consumed within Indiana;
(6) regularly engages in transactions with customers in Indiana
that involve intangible property, including loans, but not
property described in section 8(5) of this chapter, and result in
receipts flowing to the taxpayer from within Indiana;
(7) owns or leases tangible personal or real property located in
Indiana; or
(8) regularly solicits and receives deposits from customers in
Indiana.
As added by P.L.347-1989(ss), SEC.1.
Last modified: May 28, 2006