Sec. 78. "Indiana resident" refers to a person that is one (1) of the following:

(1) An individual who lives in Indiana for at least one hundred eighty-three (183) days during a calendar year and who has a legal residence in another state. However, the term does not include an individual who lives in Indiana for any of the following purposes:

(A) Attending a postsecondary educational institution.

(B) Serving on active duty in the armed forces of the United States.

(C) Temporary employment.

(D) Other purposes, without the intent of making Indiana a permanent home.

(2) An individual who is living in Indiana if the individual has no other legal residence.

(3) An individual who is registered to vote in Indiana or who satisfies the standards for determining residency in Indiana under IC 3-5-5.

(4) An individual who has a dependent enrolled in an elementary or a secondary school located in Indiana.

(5) A person that maintains a:

(A) main office;

(B) branch office;

(C) warehouse; or

(D) business facility;

in Indiana.

(6) A person that bases and operates vehicles in Indiana.

(7) A person that operates vehicles in intrastate haulage in Indiana.

(8) A person that has more than one-half (1/2) of the person's gross income (as defined in Section 61 of the Internal Revenue Code) derived from sources in Indiana using the provisions applicable to determining the source of adjusted gross income that are set forth in IC 6-3-2-2. However, a person that is considered a resident under this subdivision is not a resident if the person proves by a preponderance of the evidence that the person is not a resident under subdivisions (1) through (7).

[Pre-1991 Recodification Citation: 9-1-4-21.2(a).]

As added by P.L.2-1991, SEC.1. Amended by P.L.188-2006, SEC.2; P.L.2-2007, SEC.139; P.L.85-2013, SEC.12; P.L.149-2015, SEC.24; P.L.198-2016, SEC.121.