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Indiana Code — Title 6 (Taxation)

IC 6-5.5-3-7

Moving property; located in state

Official textiga.in.govlast amended

Sec. 7. For purposes of this article, tangible personal property that is characteristically moving property, such as motor vehicles, rolling stock, aircraft, vessels, and mobile equipment, is considered to be located in Indiana if:

# (1)

the operation of the property is entirely in Indiana; or

# (2)

the operation of the property is not entirely in Indiana and:

# (A)

the operation outside Indiana is occasional and incidental to the operation in
Indiana;

# (B)

the principal base of operations from which the property is sent out is in Indiana;
or

# (C)

Indiana is the commercial domicile of the lessee or other user of the property and there is no principal base of operations.
As added by P.L.347-1989(ss), SEC.1.

Amendment history

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

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  2. 6-5.5-2-5 · Repealed
  3. 6-5.5-2-5.3 · Repealed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