Determination of county of principal place of business or employment

Sec. 8. (a) An individual's county of principal (nontemporary) place of business or employment is that county where the taxpayer receives

the greatest percentage of his or her gross income from salaries, wages, commissions, fees, and similar income.

(b) If an individual is self-employed, the county of principal place of business or employment is that county where the individual's principal

place of business is located as follows:

(1) If an individual has two (2) or more sources of income from two (2) or more different counties, the principal source is the location

from which the individual receives the greatest percentage of income.

(2) If an individual resides outside Indiana, but his or her principal place of business or employment is in an Indiana adopting county,

only the adjusted gross income derived from the principal place of business or employment is subject to local income tax (LIT). Reciprocal

agreements between Indiana and other states do not affect a taxpayer's liability under LIT.

(c) An individual is not considered to have a principal place of business or employment in an Indiana county solely based on ownership

of a partnership or corporation or beneficial interest in a trust that conducts business in Indiana.