329 IAC 3.1-4-6
329 IAC 3.1-4-6 "Business" defined
Cite as Ind. Admin. Code tit. 329, r. 3.1-4-6
Sec. 6. "Business" means any person engaged in a business, trade, employment, calling, or profession, whether or not all or any part of
the net earnings derived from such engagement by such person inure (or may lawfully inure) to the benefit of any private shareholder or individual.