Sec. 8. (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.