Indiana Code > Title 6 > Article 8 > Chapter 13 – Disaster Recovery Exemptions


§ 6-8-13-1	“Department”
§ 6-8-13-2	“Disaster emergency”
§ 6-8-13-3	“Disaster period”
§ 6-8-13-4	“Disaster emergency related work”
§ 6-8-13-5	“Registered business”
§ 6-8-13-6	“Entity”
§ 6-8-13-7	“Infrastructure”
§ 6-8-13-7.5	“Mutual assistance agreement”
§ 6-8-13-8	“Out-of-state business”
§ 6-8-13-9	“Out-of-state employee”
§ 6-8-13-10	Submission of information by out-of-state businesses performing disaster emergency related work
§ 6-8-13-11	Exemptions
§ 6-8-13-12	Presence of out-of-state employees; bearing on residency
§ 6-8-13-13	Out-of-state employees; licensing and registration exemption
§ 6-8-13-14	Requirement to pay transaction fees and taxes

department: refers to the department of state revenue. See Indiana Code 6-8-13-1
disaster emergency: means the following:
Indiana Code 6-8-13-2
disaster emergency related work: means :
Indiana Code 6-8-13-4
disaster period: means the period:
Indiana Code 6-8-13-3
entity: has the meaning set forth in IC 23-1-20-10. See Indiana Code 6-8-13-6
infrastructure: means the following:
Indiana Code 6-8-13-7
mutual assistance agreement: means an agreement to which one (1) or more registered businesses and one (1) or more out-of-state businesses are parties and under which a public utility, municipally owned utility, or joint agency owning, operating, or owning and operating infrastructure in Indiana may request and receive assistance from an out-of-state business to perform disaster emergency related work during a disaster period. See Indiana Code 6-8-13-7.5
out-of-state business: means an entity that:
Indiana Code 6-8-13-8
out-of-state employee: means an individual who is:
Indiana Code 6-8-13-9
registered business: means an entity that is registered with the department to do business in Indiana before a disaster emergency is declared. See Indiana Code 6-8-13-5
Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5