6-5.5-3-3. Conducting business

IN Code § 6-5.5-3-3 (2019) (N/A)
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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.