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Indiana Code — Title 6 (Taxation)

IC 6-5.5-3-3

Conducting business

Official textiga.in.govlast amended

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.

Amendment history

As added by P.L.347-1989(ss), SEC.1. Amended by P.L.21-1990, SEC.27.

Source: view the official text

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  3. 6-5.5-2-2 · Repealed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  6. 6-5.5-2-5 · Repealed
  7. 6-5.5-2-5.3 · Repealed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