1. (a) As used in this chapter, "out-of-state business" means an entity that:

   1. (1) is not:

      1. (A) a registered business;
      2. (B) incorporated in Indiana; or

      3. (C) otherwise authorized to do business in Indiana;

         on the date on which a disaster period begins; and

   2. (2) does not maintain a physical presence in Indiana during the taxable year in which a disaster emergency is declared.

2. (b) The term includes the following:

   1. (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. (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.