Indiana Code Title 27. Insurance § 27-16-2-13

(A) whose principal business activity is an activity other than entering into professional employer agreements;  and

(B) that does not hold the person out as a professional employer organization;

(A) assumes responsibility for a product produced or a service performed by the person or the person's agent;  and

(B) retains and exercises primary direction and control over the work performed by an individual whose services are supplied under the independent contractor arrangement.