Indiana Code Title 27. Insurance § 27-7-17-14

(1) an individual primary policyholder who is a resident of this state;

(2) a primary certificate holder who is a resident of this state and elects coverage under a group travel insurance policy;  and

(3) a blanket travel insurance policyholder that is a resident of this state or has its principal place of business or the principal place of business of an affiliate or subsidiary that has purchased blanket travel insurance for an eligible group in this state, subject to any apportionment rules which apply to the insurer across multiple taxing jurisdictions or that permit the insurer to allocate premium on an apportioned basis in a reasonable and equitable manner in those jurisdictions.

(1) document the state of residence or principal place of business of a policyholder or certificate holder, as provided in subsection (a);  and

(2) report as premium only the amount allocable to travel insurance and not any amounts received for travel assistance services or cancellation fee waivers.