Ind. Code » Title 6
Indiana Code

Ind. Code § 6-3-1-20 (2026)

"Business income"

✓ current as of May 2026
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     Sec. 20. The term "business income" means all income that is apportionable to the state under the Constitution of the United States.

Formerly: Acts 1963(ss), c.32, s.120; Acts 1965, c.233, s.7. As amended by P.L.250-2015, SEC.13.

 

Notes of Decisions
Cited in 5 cases, 1999–2017 · leading case: May Dep't Stores Co. v. Indiana Dep't of State Revenue, 749 N.E.2d 651 (Ind. T.C. 2001).
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May Dep't Stores Co. v. Indiana Dep't of State Revenue, 749 N.E.2d 651 (Ind. T.C. 2001). · cites it 32× “Pursuant to Ind.Code § 6-3-1-20, The term “business income” means income arising from transactions and activity in the regular course of the taxpayer’s trade or business and includes income from tangible and intangible property if the acquisition, management, and disposition of…”
E.I. Dupont De Nemours & Co. v. Indiana Dep't of State Revenue, 79 N.E.3d 1016 (Ind. T.C. 2017). · cites it 10× “” 2 Ind. Code § 6-3-1-20 (2001). “Nonbusiness income” is defined as “all income other than business income.”
Hunt Corp. v. Dep't of State Revenue, 709 N.E.2d 766 (Ind. T.C. 1999). · cites it 3× “Ind.Code § 6-3-1-20 (1982) (codified in present form at id.”
Chief Indus., Inc. v. Indiana Dep't of State Revenue, 792 N.E.2d 972 (Ind. T.C. 2003). · cites it 2× “” Ind.Code Ann. § 6-3-1-20 (West 2000). "Nonbusiness income” means "all income other than business income.”
Pinnacle Ent., Inc. v. Indiana Dep't of State Revenue, 32 N.E.3d 1216 (Ind. T.C. 2015). · cites it 4× ““Business income” is “income arising from transactions and activity in the regular course of [a] taxpayer’s trade or business and includes income from tangible and intangible property if the acquisition, management, and disposition of the property constitute integral parts of…”
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