Indiana – Physical presence required for corporate income tax and insurance premiums tax

September 2013


The Indiana Tax Court held that out-of-state reinsurers must be physically present in Indiana to satisfy the statutory requirement of ‘doing business’ for insurance premiums tax purposes and that the corporate income tax has the same physical presence requirement.

For taxpayers lacking a physical presence in Indiana, the rationale in this opinion may help to defend against a Geoffrey-type nexus standard for Indiana corporate tax purposes.

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Peter Michalowski
National SALT Practice Leader
Tel: +1 (646) 471 5259

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