Conducting business
Sec. 3. An employee, representative, or independent contractor is
considered to be conducting business in Indiana if:
(1) the employee, representative, or independent contractor is
regularly engaged in the business of the taxpayer in Indiana;
(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
(3) a contribution to the Indiana employment security fund is
required under IC 22-4-2 with respect to compensation paid to
the employee.
As added by P.L.347-1989(ss), SEC.1. Amended by P.L.21-1990,
SEC.27.
Last modified: May 28, 2006