Note: This version of section effective 1-1-2028. See also preceding version of this section, effective until 1-1-2028.

1. (1) As it relates to a particular county (or municipality in the case of a local income tax imposed under IC 6-3.6-6-22 ), an individual who resides in that county (or municipality in the case of a local income tax imposed under IC 6-3.6-6-22 ) on the date specified in IC 6-3.6-8-3 .
2. (2) As it relates to a particular county, an individual who maintains the taxpayer's principal place of business or employment in that county on the date specified in IC 6-3.6-8-3 and who does not reside on that same date in another county in Indiana in which a tax under this article is in effect. However, for purposes of a local income tax imposed by a municipality under IC 6-3.6-6-22 , the term does not include an individual described in this subdivision.

3. (3) As it relates to a particular county, and only for purposes of a rate imposed by a county under 6-3.6-6-2(b)(3), the term includes an individual who:

   1. (A) has income apportioned to Indiana as:

      1. (i) a team member under IC 6-3-2-2.7 ; or

      2. (ii) a race team member under IC 6-3-2-3.2 ;

         for services rendered in the county; and

   2. (B) is not described in subdivision (1) or (2).

Sec. 13. "Local taxpayer" means any of the following:

As added by P.L.243-2015, SEC.10. Amended by P.L.239-2017, SEC.15; P.L.68-2025, SEC.100.