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Indiana Code — Title 6 (Taxation)

IC 6-5.5-3-1

Transacting business within state

Official textiga.in.govlast amended

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.

Amendment history

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

Source: view the official text

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Nearby sections (25 sections)
  1. 6-5.5-1-19 · "Partnership"
  2. 6-5.5-1-20 · "Bonus depreciation"
  3. 6-5.5-1-21 · "Loans arising in factoring"
  4. 6-5.5-2-1 · Computation of franchise tax
  5. 6-5.5-2-2 · Repealed
  6. 6-5.5-2-3 · Apportioned income of taxpayer not filing combined return
  7. 6-5.5-2-4 · Apportioned income of taxpayer filing combined return for
  8. 6-5.5-2-5 · Repealed
  9. 6-5.5-2-5.3 · Repealed
  10. 6-5.5-2-6 · Credit for nonresident taxpayer
  11. 6-5.5-2-7 · Exemptions
  12. 6-5.5-2-8 · Partnerships; grantor or beneficiary of a trust; information
  13. 6-5.5-3-1 · Transacting business within state
  14. 6-5.5-3-2 · Maintains office
  15. 6-5.5-3-3 · Conducting business
  16. 6-5.5-3-4 · Regularly solicit business; presumption
  17. 6-5.5-3-5 · Tangible assets, intangible assets, and deposits…
  18. 6-5.5-3-6 · Tangible property; located in state
  19. 6-5.5-3-7 · Moving property; located in state
  20. 6-5.5-3-8 · Events not considered transacting business in state
  21. 6-5.5-4-1 · Application of chapter
  22. 6-5.5-4-2 · Definitions
  23. 6-5.5-4-3 · Lease or rental of real or tangible personal property
  24. 6-5.5-4-4 · Secured loans or installment sales contracts; interest…
  25. 6-5.5-4-5 · Unsecured consumer loans; interest income and other receipts
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