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Indiana Code — Title 6 (Taxation)

IC 6-8-13-11

Exemptions

Official textiga.in.govlast amended

Sec. 11. Subject to section 14 of this chapter, an out-of-state business that performs disaster emergency related work in Indiana during a disaster period is exempt from the following during the disaster period:

# (1)

Paying any state or local taxes, including ad valorem and payroll taxes, regardless of the manner in which the out-of-state business reports, files, or remits the taxes. For purposes of any state or local tax on or measured by, in whole or in part, gross or net income or receipts, all activity of the out-of-state business that is conducted in Indiana in accordance with this chapter is disregarded with respect to any filing requirement of the tax, including a filing requirement for a unitary or combined group of which the out-of-state business may be a part.

# (2)

Complying with any state or local business, occupational licensing, or registration requirements.

# (3)

Providing worker's compensation insurance under IC 22-3-5.

# (4)

Making employer contributions to the unemployment compensation system under
IC 22-4-10.
As added by P.L.293-2013(ts), SEC.26.

Amendment history

As added by P.L.293-2013(ts), SEC.26.

Source: view the official text

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Nearby sections (25 sections)
  1. 6-8-12-5 · Findings
  2. 6-8-13-1 · "Department"
  3. 6-8-13-2 · "Disaster emergency"
  4. 6-8-13-3 · "Disaster period"
  5. 6-8-13-4 · "Disaster emergency related work"
  6. 6-8-13-5 · "Registered business"
  7. 6-8-13-6 · "Entity"
  8. 6-8-13-7 · "Infrastructure"
  9. 6-8-13-7.5 · "Mutual assistance agreement"
  10. 6-8-13-8 · "Out-of-state business"
  11. 6-8-13-9 · "Out-of-state employee"
  12. 6-8-13-10 · Submission of information by out-of-state businesses
  13. 6-8-13-11 · Exemptions
  14. 6-8-13-12 · Presence of out-of-state employees; bearing on residency
  15. 6-8-13-13 · Out-of-state employees; licensing and registration exemption
  16. 6-8-13-14 · Requirement to pay transaction fees and taxes
  17. 6-8-14-1 · Application of chapter
  18. 6-8-14-2 · "Qualified motorsports facility"
  19. 6-8-14-3 · "Race day"
  20. 6-8-14-4 · Admissions fee imposed; amount
  21. 6-8-14-5 · Liability for admissions fee
  22. 6-8-14-6 · Collection of admissions fee
  23. 6-8-14-7 · Remitting of admissions fees; filing of returns
  24. 6-8-14-8 · Deposit of admissions fees into state general fund
  25. 6-8-14-9 · Expiration of admissions fee
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