§ 6-5-5-3-1

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.