Indiana Code Title 6. Taxation § 6-8.1-18-1

Sec. 1. As used in this chapter, “payroll service provider” means a third party service provider that is authorized to prepare and file returns, withdraw funds and hold the funds in the payroll service provider's bank account, remit payment, and take other similar reporting and compliance actions on behalf of a business client with regard to that client's tax withholding and remittance duties under IC 6-3-4-8.  The term includes a reporting agent as described in IRS Rev. Proc. 2012-32, 2012-35 I.R.B 1.  The term does not include an entity registered pursuant to IC 27-16-4-1 or IC 27-16-4-6.