25 IAC 1.5-1-8
25 IAC 1.5-1-8 "Service business" defined
Cite as Ind. Admin. Code tit. 25, r. 1.5-1-8
Sec. 8. "Service business" means a business that derives its principal source of income from the sale of useful artistic, educational,
intellectual, literary, or scientific labor from which no necessary tangible commodity is derived.