(a) As used in this chapter, 'out-of-state business' means an entity that:(1) is not:(A) a registered business;(B) incorporated in Indiana; or(C) otherwise authorized to do business in Indiana;on the date on which a disaster period begins; and(2) does not maintain a physical presence in Indiana during the taxable year in which a disaster emergency is declared.(b) The term includes the following:(1) A business whose services are requested by a registered business or by a state or local government for performing disaster emergency related work in Indiana.(2) A business entity that is affiliated with a registered business in Indiana solely through common ownership.As added by P.L.293-2013(ts), SEC.26.
Indiana Legal Code