Lease or rental of real or tangible personal property

Ind. Code § 6-5.5-4-3
in effect
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Sec. 3. Receipts from the lease or rental of real or tangible personal property must be attributed to Indiana if the property is located in Indiana. As added by P.L.347-1989(ss), SEC.1.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026

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