Indiana Code Title 6. Taxation § 6-8-13-11

(1) Paying any state or local taxes, including ad valorem and payroll taxes, regardless of the manner in which the out-of-state business reports, files, or remits the taxes.  For purposes of any state or local tax on or measured by, in whole or in part, gross or net income or receipts, all activity of the out-of-state business that is conducted in Indiana in accordance with this chapter is disregarded with respect to any filing requirement of the tax, including a filing requirement for a unitary or combined group of which the out-of-state business may be a part.

(2) Complying with any state or local business, occupational licensing, or registration requirements.

(3) Providing worker's compensation insurance under IC 22-3-5.

(4) Making employer contributions to the unemployment compensation system under IC 22-4-10.