Authority: IC 4-13-1.3-4; IC 4-13.6-2-11; IC 4-13.6-3-1; IC 5-22-14-3

Affected: IC 4-13.6; IC 5-22-14

Sec. 8. "Service business" means a business that derives its principal source of income from the sale of useful artistic, educational, intellectual, literary, or scientific labor from which no necessary tangible commodity is derived.

(Indiana Department of Administration; 25 IAC 1.5-1-8; filed Jul 17, 1985, 11:48 am: 8 IR 1697; readopted filed Nov 20, 2001, 9:30 a.m.: 25 IR 1265; readopted filed Aug 26, 2008, 8:31 a.m.: 20080910-IR-025080549RFA; readopted filed Oct 31, 2014, 1:19 p.m.: 20141126-IR- 025140349RFA; errata filed Sep 9, 2020, 11:02 a.m.: 20200923-IR-025200470ACA; readopted filed Oct 20, 2020, 1:55 p.m.: 20201118-IR-025200463RFA)