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.
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