Section 45IAC3.1-1-38. Definition of doing business

   Doing Business. For apportionment purposes, a taxpayer is "doing business" in a state if it operates a business enterprise or activity in such state including, but not limited to:

  (1) Maintenance of an office or other place of business in the state

  (2) Maintenance of an inventory of merchandise or material for sale distribution, or manufacture, or consigned goods

  (3) Sale or distribution of merchandise to customers in the state directly from company-owned or operated vehicles where title to the goods passes at the time of sale or distribution

  (4) Rendering services to customers in the state

  (5) Ownership, rental or operation of a business or of property (real or personal) in the state

  (6) Acceptance of orders in the state

  (7) Any other act in such state which exceeds the mere solicitation of orders so as to give the state nexus under P.L.86-272 to tax its net income.

  As stated in Regulation 6-3-2-2(b)(010) [45 IAC 3.1-1-37], corporations doing business in Indiana as well as other states are subject to the allocation and apportionment provisions of IC 6-3-2-2(b)-(n). (Department of State Revenue; Reg 6-3-2-2(b)(020); filed Oct 15, 1979, 11:15 am: 2 IR 1523; errata, 2 IR 1743)