I.

GENERAL REQUIREMENTS FOR STARTING YOUR BUSINESS

Indiana does not have any one single, comprehensive business license. However, all businesses operating in
Indiana are subject to regulatory requirements that may involve several state agencies. Businesses that are
starting, expanding, hiring employees for the first time, changing ownership or organizational structure, or
moving into Indiana will need to consider the areas listed in this section.

In addition to the general requirements, certain types of businesses will be subject to specific licensing or
permitting requirements. Although the most common permits and licenses are mentioned in this document, it
is always advisable to contact the State Information Center at 317-233-0800, 800-45-STATE to discuss the
most current requirements for any individual business.

I-A. BUSINESS STRUCTURE

The first decision you must make is what type of business organizational structure will best meet the
business owner's goals. The organizational structure of a business entity will determine what must be done to
officially "form" the entity, how taxes are paid, and many other details that will affect its day-to-day
operation. The types of structure, formal and informal, and their corresponding filing requirements are
outlined below.

There are financial and legal advantages and disadvantages to each type of business organization. Anyone
unsure of which structure will be best for any business should attend a "Starting a Business Workshop "
offered by one of the assistance providers listed in Section IV. Additionally, paid professional assistance
may be needed.

I-A-1. FORMAL BUSINESS ENTITIES

These more formal business types require some filing with the Secretary of State, Corporations Division. It is
strongly suggested that individuals consult an attorney before forming a formal business entity.
All Filings and Reports for formal business entities should be sent to:
Indiana Secretary of State, Business Service Division
302 W. Washington Street, Room E018
Indianapolis, Indiana 46204
317-232-6576
http://www.in.gov/sos/business/index.htm

Information Line and Front Desk Hours:

8:00 a.m. to 5:30 p.m., Monday through Friday (except state holidays)

I-A-1-a. Corporations
Domestic Corporations: To form this most complicated type of business organization, Articles of
Incorporation must be filed and shares of stock must be issued. Prospective shareholders exchange money,
property, or both, for the corporations capital stock. A corporation can be formed for profit or non-profit
purposes. Forming a corporation creates a specific legal entity, and only one corporation can use any specific
name.

Corporate names may be reserved for 120 days with the Secretary of State. According to Federal guidelines
the profits of a corporation is taxed to the corporation when earned, and then is taxed to the shareholders
when distributed as dividends. However, shareholders cannot deduct any loss of the corporation, because
losses are deductible only at the corporate level, therefore not from their personal tax filings.

S Corporations: An eligible domestic corporation can avoid double taxation (once to the corporation and
again to the shareholders) by electing to be treated as an S corporation. This is a separate legal and taxable
entity, and can have no more than 100 owners. Generally, an S Corp is exempt from federal income tax
other than tax on certain capital gains and passive income. An additional requirement is a Federal Employer
Identification (EIN). Further, according to federal guidelines, in order to obtain S-Corporation status the
federal form 2553 is required to be filed with the IRS.

A Corporation doing business in a name other than the name listed on the Articles of Incorporation must file
a Certificate of Assumed Business Name with the County Recorder and the Office of the Secretary of State.

All types of corporations, business corporations, professional corporations, C Corporations, and Subchapter
S Corporations have essentially the same filing requirements. They may have different tax responsibilities,
but they are still corporations. Professional corporations will be required to file a certificate of registration
showing that the professional is licensed in Indiana.

By definition, corporations usually have employees, even if those employees own all of the stock. Therefore,
forming a corporation will entail that you cover the issues outlined in Section I-C Additional Employer
Responsibilities.

Foreign Corporations: If a business is already incorporated in another state and is "doing business" in
Indiana as defined by the Indiana Code, then it must obtain a Certificate of Authority from the Secretary of
State to do business in Indiana as a foreign corporation.

All Corporations: Beginning January 1, 1997, all domestic and foreign business entities except for non-
profit corporations and limited partnerships are required to file biennial reports. A business entity must file a
biennial report two years after the initial corporation filing has been completed, even if no business is being
conducted.

The report must be filed with the Secretary of State by the end of the month in which the entity was
incorporated, every second year following the year of incorporation. (If incorporated in even year, the Report
is filed every even year. If incorporated in odd year, the report is filed every odd year.) The filing fee for
these biennial filings is $30.00. Non-profit corporations file annual reports with a $10.00 filing fee.

I-A-1-b. Unincorporated Entities

Limited Liability Partnerships, Limited Liability Companies, and Limited Partnerships are unincorporated
entities, but they are still formally organized entities. A brief explanation of each type is listed below.

Limited Liability Partnership: A hybrid form of a general partnership. In general, liabilities are limited.
Limited Partnership: A form of partnership in which liabilities are limited to general partners, while limited
partners liability is limited to their agreed investment in the business.

Limited Liability Company: A limited liability company (LLC) is an entity formed under state law by filing

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articles of organization as n LLC. None of the member of an LLC are personally liable for its debts. AN
LLC may be classified for federal income tax purposes as a partnership, a corporation, or an entity dis-
regarded as an entity separate from its owner by applying the rules in federal regulations section 301.7701.3.
A Limited Liability Company must file (State Form 49459) from the Secretary of States Office to establish
articles of organization. There are no specific forms to be filed to create the other entities listed, but certain
information is required by law to be filed with the Secretary of State's Office. Forms for these entities are
commonly created by attorneys. Limited Liability Partnerships and Limited Liability Companies are
required to file biennial reports as described for corporations, but Limited Partnerships have no yearly filing
requirements.

Limited Liability Partnerships, Limited Liability Companies, and Limited Partnerships which are based
outside of Indiana will need to file a Certificate of authority to do business in Indiana, similar to what foreign
corporations file. (There is no established state form for this.) Likewise, is these entities are doing business
in a name other than the one filed with the Secretary of State's Office, they will need to file a Certificate of
Assumed Business Name with the Secretary of State and the County Recorder as well

I-A-2. LESS FORMAL ORGANIZATIONS

Less formal organizations do not require filings with state government to come into existence. If, however,
the business name does not contain the owner's (owners') name(s), it must be recorded with the Recorder of
the county in which the business is located. Registration of a business name does not protect the name from
being used by another business. Form: Provided by County Recorder, created by an attorney, or use generic
format shown in Appendix A.

I-A-2-a. Sole Proprietorship

This type of business entity has a single owner, with no exemptions he/she is liable for all debts incurred.
The owner and the business is one single entity. The owner is personally liable for anything that happens
with the business. Income and expenses of the business on their personal tax return. It is the simplest form
of business organization to start and maintain. Its liabilities are the owners personal liabilities.

Federal and State income taxes are reported on the proprietor's (owner's) individual income tax return as self-
employment taxes. The profits of the business are taxed to the owner on his/her 1040 Schedule (federal)
annually, and the income is taxed only once.

I-A-2-b. General Partnership

Partnerships have two or more owners who both contribute money, labor and skills. The partners are jointly
and severally liable for debts and share proportionately in profits. Income and expenses of the business are
filed on the partnership return (Form IT-65), and income taxes are reported on individual tax returns. In
general, partnerships function like sole proprietorships with more than one owner.

A partnership must file and annual information return to report the income deductions, gains, loses, etc.,
from its operations, but it does not pay income tax. Instead, it passes through any profits or losses to its
partners. Each partner includes his/her share of the partnerships items on his/her federal tax return.

I-A-3. Non-Profit Entities

Non-Profit entities can be organized formally or informally, but it is important to know the tax-related
requirements before setting up the entity. Otherwise, the company may have to dissolve itself and reorganize
to comply with rules to obtain the tax status it needs to operate. Contact the Indiana Department of Revenue
for state requirements to obtain a not-for-profit tax registration certificate and the IRS for federal

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requirements to obtain non-profit (commonly known as 501(c)(3)) status. The IRS publishes an information
booklet entitled "Tax Exempt Status For Your Organization", publication #557 which is available upon
request. Contact:

Internal Revenue Service: 800-829-1040

Publications: 800-829-3676
http://www.irs.gov/
Indiana Department of Revenue, Compliance Division
100 N Senate Ave, Rm N105
Indianapolis, IN 46204
317-232-2188
http://www.in.gov/dor

I-B. ESTABLISHING TAX ACCOUNTS

I-B-1. Federal Tax Information
Any business with employees must have an Employer Identification Number (EIN) which identifies the tax
accounts of employers, corporations, partnerships, limited liability companies with more than one owner,
estates, trusts and other entities. Under federal guidelines, you also need an EIN if you have a qualified
retirement plan, operate your business as a corporation or partnership, or file employment taxes, or excise
taxes.

You should have only one EIN. To obtain an EIN, call the Internal Revenue Service for Form SS-4.
Complete the form, and then either mail the form to the IRS, or call to receive your number. Business
owners may also be required to file self employment taxes quarterly. Contact the IRS for its publications 533
and 509 on self-employment taxes. If the business does not have employees and does not expect to have any,
the IRS may not allow the business to obtain an EIN. In such a case, the business owner's social security
number is used as the Federal Tax Identification Number.
Internal Revenue Service
800-829-4933 (EIN general info)
800-829-3676 (form info)
859-669-5987(Fax)
800-829-1040 (IRS General Information Number)
www.irs.gov (Enter EIN in Search Box)

I-B-2. STATE TAX INFORMATION

I-B-2-a. Registration for Sales, Use, and Income Taxes

How to Register: A single application (Form BT-1) is used to register with the Indiana Department of
Revenue for sales tax, withholding tax, food & beverage tax, county innkeeper tax, motor vehicle rental
excise tax, and prepaid sales tax on gasoline. A separate application is required for each business location.
There is a $25.00 non refundable application fee for a Retail Merchants Certificate. BT-1/Business Tax
Application: www.in.gov/dor (On line Services).

Sales Tax - Retail Merchants Certificate: Any individual or business entity engaged in the selling or
transferring of tangible personal property is considered a retail merchant and is required to be registered as
such (by filing Form BT-1) with the Indiana Department of Revenue. Registering as a retail merchant

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accomplishes what people commonly refer to as "getting a tax ID number" or "getting a tax-exempt
number." The information regarding sales and use taxes should be read carefully, keeping in mind that taxes
cannot be avoided on items which will not be resold.

Once registered as a retail merchant, the Department of Revenue will assign a tax identification number and
will issue the appropriate Sales Tax Returns (ST103). The Department will also determine the business' filing
status based upon anticipated sales. For additional information regarding sales or use taxes, contact the
main office listed here or see one of the regional offices listed in Appendix C.

Indiana Department of Revenue

100 N Senate Ave., N105 (MS112)
Indianapolis, IN 46204
Sales Tax: 317-233-4015
http://www.in.gov/dor

Sales Tax Exemption Certificates: Any individual or business entity registered as a retail merchant may issue
exemption certificates and purchase, tax exempt, any items being purchased for re-sale or items being
incorporated into a final product (manufacturing) please include state form ST105.
Registered retail merchants must assess Indiana sales tax on the sale of tangible personal property unless the
buyer presents a valid exemption certificate to the seller. The exemption certificate must be legible, signed,
and include the tax-exempt number of the buyer. You cannot use another business entitys tax exempt
number on their behalf.

Any business or individual registered as a retail merchant may issue an exemption certificate and purchase
tangible personal property exempt from sales tax when the property is:
purchased for resale;
incorporated into property being resold;
directly used in the manufacturing of tangible personal property to be sold; or
otherwise exempt by statute.

Indiana Use Tax: Under Indiana law, use tax is imposed upon the use, storage, or consumption of tangible
personal property in Indiana where the property was acquired in a retail transaction and sales tax was not
paid at the point of purchase. The Indiana use tax rate is 7% as of April 1, 2008.
Indiana use tax does not apply to property purchased for re-sale, or for property exempted by statute.

Common examples of items subject to Indiana use tax include magazine subscriptions, office supplies,
property used or consumed outside the scope of production, and property purchased from out of state
vendors. Indiana use tax applies to all residents of Indiana and is not limited to business entities. Registered
retail merchants must report and pay the use tax due on the ST-103, Indiana Sales Tax return. Business
entities that are not retail merchants must report and pay the use tax due on the income tax return of the
entity or on a ST-115. Individuals must report and pay the use tax due on their individual income tax return
(IT-40). Forms:ST-103, ST-115, IT-40.
Withholding Tax: Employers are considered to be withholding agents if they:
make payments of salaries, wages, tips, fees, bonuses, and commissions that are subject to Indiana
state and/or county taxes, and are required by the Internal Revenue Code to withhold federal income
tax on those types of payments.
Withholding agents are required to register with the Indiana Department of Revenue (by filing Form BT-1:

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no fee required) and to withhold state income tax and county income tax, if applicable, from the income of
all employees. Independent contractors are required to file quarterly estimated income tax payments. See
Section I-C for more details regarding the difference between an employee and an independent contractor.

Once registered as a withholding agent, the Department of Revenue will issue WH-1s, the withholding tax
returns, and will determine the filing status, based upon the anticipated monthly wages paid to Indiana
employees. After a tax year ends, all Indiana withholding agents are required to complete and to file an
annual reconciliation form, WH-3, by February 28 of the following year. For more information, contact:

Indiana Department of Revenue

100 N Senate Ave., N105 (MS112)
Indianapolis, IN 46204
Withholding: 317-233-4016

Corporate Income Tax: Except as otherwise provided, a corporation doing business in Indiana, other than a
corporation defined as a taxpayer under IC 6-5.5-1-17, is subject to gross income tax, adjusted gross income
tax, and supplemental net income tax.

There are three types of corporate income tax returns in Indiana. They are:

IT-20 Income Tax Return: Filed by a corporation doing business in Indiana, subject to gross income
tax, adjusted gross income tax, and supplemental net income tax.
IT-20S Income Tax Return: Filed by a corporation doing business in Indiana that qualifies as a Sub S
Corporation per the Internal Revenue Code. This is an information return for the corporation. No tax
is paid with this return; the shareholders report their share of the income on their individual income
tax returns. The 1120S income tax return must be filed for federal purposes in order to file the IT-20S.
IT-20SC Income Tax Return: Filed by a corporation doing business in Indiana that qualifies as a Sub
S Corporation per the Internal Revenue Code, but elects to be treated as a special corporation in
Indiana, paying adjusted gross income tax and supplemental net income tax with the return. In order
to file the IT-20SC, the Federal Form 1120 must be filed with the IRS.

For more information regarding corporate taxes, contact:

Indiana Department of Revenue
100 N. Senate Ave., N105 (MS112)
Indianapolis, IN 46204
Corporate Tax Section: 317-233-4015

Individual Income Tax: Individual taxes are paid by an individual operating an unincorporated business (an
independent contractor or general partner). Estimated tax payments must be made by an individual who:

receives income from which Indiana adjusted gross income tax, county adjusted gross income tax,
county income tax, or county economic income tax is not properly withheld; and has an annual
income tax liability that is $1,000 as of January 1, 2008.

Even if an individual does not meet these requirements, the individual may still make estimated installment
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payments to reduce the amount, which will be due when the annual individual adjusted gross income tax
return (Form IT-40) is filed.

Installment payments may be made by using IT-40ES tax vouchers. The four installment payments are due
on April 15, June 15, September 15, and January 15 following the last month of the tax year. For more
information regarding individual income tax, contact:

Indiana Department of Revenue

100 N Senate Ave., N105 (MS112)
Indianapolis, IN 46204
Individual Income: 317-232-2240

I-B-2-b. Property Tax

Personal property taxes are levied against equipment used in the production of income or held as an
investment; billboards; foundations for the equipment; and all other tangible property other than real
property. Computer application software is considered an intangible asset and is not assessable. Inventory is
no longer taxed.

Personal property values are assessed March 1 of every year and are self reported by property owners to
assessors using prescribed state forms. The completed personal property return must be filed with the
assessors no later than May 15. Taxes on the reported values are due in two installments - May 10 and
November 10 - the following year.

Beginning with the March 1, 2009 assessment date, campers and recreational vehicles are no longer subject
to personal property taxation. In 2009, taxpayers will pay their 2008-pay-2009 property tax. In 2010, the
Indiana Bureau of Motor Vehicles will begin collecting excise tax on the recreational vehicle when license
plates are purchased.

Major exemptions include air and water pollution control equipment; property used for educational,
scientific, literary, or charitable purposes; inventory located within an enterprise zone; certain property stored
in a warehouse pending shipment out of state; and imports and exports stored in a Foreign Trade Zone.
Keep in mind that some of these instances require the filing of specific forms to acquire the exemption. For
more information, contact:

Department of Local Government Finance, Assessment Division

100 N Senate Ave., N1058
Indianapolis, IN 46204
317-232-3773
http://www.in.gov/dlgf

I-C. ADDITIONAL EMPLOYER RESPONSIBILITIES

Employment may be defined differently by laws regarding taxes, worker compensation, labor, and
unemployment. Often, a worker's status as an employee is dependent on how much work is performed and
how wages are paid. Some laws use tests involving the amount of control the payer has over how, where,
and when the work is done. The IRS has Publication 15A, which outlines the criteria it uses to make the
determination of whether a worker is an employee or an independent contractor.

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The term "independent contractor" is used to refer to a business, a business owner with employees, or a self-
employed business owner with no employees. This should not confuse the issue of employer responsibilities.
If you have employees, you are responsible for them. If you are unsure of whether someone who performs
services for you is an employee or independent contractor, consult each agency listed in this section to be
sure of which definitions apply for which purposes.

I-C-1. Unemployment Insurance

Employer Registration

If you are an employer, you must register with DWD during the first quarter you are liable to pay premiums.
You can register online using our online Uplink Employer Self Service program,
at https://uplink.in.gov/ESS/ESSLogon.htm. The Uplink Employer Self Service System gives you
immediate
access to services and information online 24 hours a day, 7 days a week.

Uplink Employer Self Service allows you to do the following online:

Register as a new employer

Review and maintain unemployment insurance account information
Submit quarterly unemployment insurance contribution reports
Make payments by e-check and credit card (certain fees apply)
If you are an employer with an existing SUTA account number be sure to check the Yes option button on
the first screen after clicking New User on the Employer Self Service logon screen. To register an existing
account, you will need your FEIN number, your SUTA number, and the total gross wages from your last
quarter.

You may also register by completing State Form 2837 (Report to Determine Status), which is located
at www.in.gov/dwd/2406.htm or call DWD at (800) 437-9136 and request the form be mailed to you. If you
choose to complete a paper copy of this form it must be mailed to:

Indiana Department of Workforce Development

10 N. Senate Ave., RM SE 005
Indianapolis, IN 46204-2277

DWD will give you an individual account number when you register. If correct premiums are not paid on
time interest and penalties will be charged.

For detailed information please see our Employer Handbook (www.in.gov/dwd )

I-C-2. Worker's Compensation

All Indiana employers must obtain worker's compensation from a private insurance carrier. If an injury to an
employee occurs and results in more than one day away from work, the employer must electronically file an
Indiana Worker's Compensation First Report of Employee Injury, Illness.

Certification of Independent Contractor Status and Worker's Compensation Exemption:

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Independent contractors in the construction and building trade are required to apply to the Indiana
Department of Revenue for certification of independent contractor status. Clearance must first be received
from the Department of Revenue before the Worker's Compensation Board may process an application for
exemption.

The independent contractor must certify that he or she has worker's compensation coverage for all employees
in accordance with IC 22-3-2 through IC 22-3-6 and that the independent contractor desires to be exempt
from being able to recover under the worker's compensation policy or self-insurance of an individual for
whom the independent contractor will perform work only as an independent contractor. There is a seven (7)
day waiting period before a certificate can be validated. The fee for each certificate is $20.

Indiana Department of Revenue Worker's Compensation Board

Titles & Licensing 402 W. Washington St., W196
100 N. Senate Ave., N105 (MS112) Indianapolis, IN 46204
Indianapolis, Indiana 46204 317-233-3808, 800-824-COMP(2667)
(317) 232-5977 http://www.in.gov/wcb
http://www.in.gov/dor/3748.htm

I-C-3. Labor Laws

Information regarding any Indiana labor laws can be obtained by calling the individual numbers listed with
each area, or by contacting:
Indiana Department of Labor
402 West Washington Street, Room W195
Indianapolis, IN 46204
317-232-2655
http://www.in.gov/dol

I-C-3-a. Indiana Occupational Safety and Health Act (IOSHA)

The Indiana Department of Labor, IOSHA Division, is the sole compliance agency for occupational safety
and health standards in the State of Indiana. The ultimate goal of IOSHA is the elimination of occupational
injury, disease, and illness among Indiana workers. There are general industry standards that apply to any
employer.

Some specific industries have their own standards as well. Additionally, employees may not suffer dismissal
or discrimination for making known a concern about workplace health or safety. For more information,
contact IOSHA at 317-232-2693.

I-C-3-b. Division of INSafe

INSafes primary function is to aid businesses with voluntary compliance with IOSHA standards and to
develop comprehensive safety and health programs through safety education and training. This is most
effectively accomplished through on-site consultative visits, which are free and available to any business
upon written request. The on-site consultation program assists employers in identifying and correcting safety
and health hazards under a protective abatement program. INSafe offers technical assistance,
recommendations for reducing or eliminating existing hazards and assessment of employer's safety and
health programs. For more information, call 317-232-2688.

I-C-3-c. Child Labor Laws

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The Indiana Department of Labor's Bureau of Child Labor enforces the Indiana child labor laws, which
apply to minors, ages 14 through 17 years. The Bureau oversees Employment Certificates, processes and acts
on complaints of violations including, but not limited to, excessive hours, late hours, or hazardous
occupations.

Generally, any minor between ages 14 and 17 years must obtain an Employment Certificate before beginning
employment. Employment Certificates are issued by the School Corporation the minor attends. For more
information regarding the employment of a minor, call 317-232-2655.

I-C-3-d. Age Discrimination

The Indiana Department of Labor's Employment Standards Division administers Indiana's Age
Discrimination Act and investigates charges of age discrimination at state-covered businesses (generally,
those employing fewer than 20 employees). For more information, call 317-232-2655. Charges of age
discrimination against employers of more than 20 must be filed with the Equal Employment Opportunity
Commission (EEOC) at 800-669-4000.

I-C-3-e. Minimum Wage

The Employment Standards Division also administers the Indiana Minimum Wage Law, which applies to
employers not subject to the Federal Fair Labor Standards Act. Indianas minimum wage was $6.25 per hour
as of July 24, 2008. Following that on July 24, 2009 it raised to $7.25 per hour. For more information
regarding state and federal minimum wage laws, call: 317-232-2655.

I-C-3-f. Wage Payment

Employees who are not paid all wages earned on the regular payday for the period in which they are earned
may file a wage claim with the Employment Standards Division. If a valid complaint cannot be resolved
administratively, the file is referred to a private attorney for action, and penalties up to double the amount
due, plus attorney's fees and court costs may be assessed against the employer. For additional information
call 317-232-2655.

I-C-4. NEW HIRE REPORTING

Effective October 1, 1997, under Indiana State Statute IC22.4.1-4-2. and the Federal Personal Responsibility
and Work Opportunity Reconciliation Act of 1996 (PRWORA) all public, private, non-profit, and
government employers were required to report all new and rehired employees within 20 days of hire to the
Indiana New Hire Reporting Center. Failure to report a new employee could result in a fine of $500. Please
see the following website: http://www.in-newhire.com or for questions call 1-866-879-0198 or 317-612-
3036.

I-C-5. POSTING REQUIREMENTS

Many state and federal employment laws have corresponding posting requirements. Please keep in mind that
most of the posters have size requirements included in state or federal law, and many of the "combined
posters" sold by private companies do not meet these size requirements. At least one copy of each poster is
free to any employer, and the contact information is listed below with each one or download posters @
http://www.in.gov/dwd/2455.htm.

I-C-5-a. Minimum Wage

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Federal: Your Rights under the Fair Labor Standards Act and Employee Polygraph Protection Act Posters
are needed by businesses including:
any enterprise with an annual gross income of at least $500,000;
a hospital, residential institution, or school;
a public agency;
anyone engaged in interstate commerce or the production of goods for interstate commerce;
any employer of domestic service workers earning at least $50 per quarter, or working more than 8
hours per week; or
others - contact the offices below or the Indiana Department of Labor office listed above to determine
which rules cover your business.
Your Rights under the Family and Medical Leave Act Poster is needed by:
employers of 50 or more within 75 miles.
Contact: U.S. Department of Labor, Wage and Hour Division at 866-487-2365
Evansville: 812-465-6424, Indianapolis: 317-226-6801, Ft. Wayne: 260-422-3700,
South Bend: 574-236-8331
State: Indiana Minimum Wage Law Poster needed by anyone not covered by Federal Minimum Wage and
having 2 or more employees during any workweek.

Contact: Indiana Department of Labor

317-232-2655

I-C-5-b. Equal Employment Opportunity

Federal: The Law Poster needed by:
private employers, state and local governments, and educational institutions;
anyone holding federal contracts or subcontracts; or
anyone receiving federal financial assistance.

Contact: Equal Employment Opportunity Commission

317-226-7212 or 800-669-4000

State: Equal Opportunity is the Law Poster needed by:

state, political, or civil subdivisions;
anyone employing six or more persons;
labor organizations; or
employment agencies.
Contact: Indiana Civil Rights Commission
317-232-2600 or 800-628-2909

I-C-5-c. Occupational Safety and Health

State: Safety and Health Protection on the Job Poster is needed by anyone with employees in Indiana. (NO
FEDERAL POSTER IS NEEDED IN INDIANA)

Contact: Indiana Department of Labor

IOSHA Compliance Division
317-232-2693

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I-C-5-d. Child Labor
State: The Notice of Teen Worker Hour Restrictions poster is required to be posted by all Indiana employers
who employ teens ages 14 through 17 years of age.
(Federal requirements are covered on the Fair Labor Standards Act poster listed under Minimum Wage.)

Contact: Indiana Department of Labor, Bureau of Child Labor

317-232-2655
I-C-5-e. Unemployment Compensation
State: Indiana Employment and Training Services Act Poster is needed by:
anyone with one or more employees in 20 different weeks or who paid $1500 or more in one quarter;
employers of ten or more people in agricultural labor for twenty or more weeks in the year, or who
paid $20,000 or more in one quarter;
employers of domestic labor paid cash wages of $1000 or more in one quarter; or
state and political subdivisions and private schools.

Contact: Indiana Department of Workforce Development

317-232-6715 (Marion County) or 800-437-9136

I-C-5-f. Worker's Compensation

State: Worker's Compensation Notice is needed by almost anyone with employees. (This is not a poster
provided by the Board, but posting must be similar in form to example given by the Board.)

Contact: Worker's Compensation Board

317-232-3808, 800-824-2667

I-C-5-g USERRA (Uniformed Services Employment and Reemployment Rights Act

Federal protects the job rights of individuals who voluntarily or involuntarily leave employment positions to
undertake military service. Also prohibits employers from discriminating against past and present members
of the uniformed services, and applicants to the uniformed services

Contact: U.S. Department of Labor

866-487-2365

II. SPECIFIC LICENSING & PERMITTING ISSUES

II-A. BUILDING / FACILITY OWNERSHIP

II-A-1. Construction and Building Renovation
The Division of Fire and Building Safety ensures state code uniformity in design, construction standards, and
code enforcement for new buildings and building renovations.

II-A-1-a. Plan Review

The Plan Review Branch reviews plans for construction and alteration of Class I structures for compliance
with applicable adopted codes and standards, and prepares design releases for approval by the Division of
Fire and Building Safety.

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 For more information, contact:
Department of Homeland Security, Division of Fire and Building Safety
Indiana Government Center South
402 W. Washington St. Room E245
Indianapolis, IN 46204
317-232-6422
http://www.in.gov/dhs/

II-A-1-b. Elevator Safety

The Elevators and Amusement Section regulates the safety of elevator; escalator and amusement ride
operation. A certified safety inspector must perform initial and annual inspections. For questions, call 317-
232-2670.

II-A-1-c. Boiler and Pressure Vessel Safety

A boiler or pressure vessel is a container that holds gas or liquid under pressure, producing steam, heat, or
electricity. The Boiler and Pressure Vessel Safety Section provides the administrative, technical and
professional support to all agencies and organizations associated with Indiana requirements for regulations of
boilers and pressure vessels. This division makes periodic inspections by a certified boiler inspector for
regulated boilers or pressure vessels not exempt by statute (IC-22-12-1-20). Questions call: 317-232-1921.

II-A-2. FIRE SAFETY

The Fire Emergency Service Branch of the Division of Fire and Building Safety conducts fire safety
inspections of all types of occupied buildings, except one-and two-family homes and manufactured housing,
throughout Indiana.

These inspected buildings include schools, hospitals, nursing homes, day care centers, correctional facilities,
restaurants, hotels, motels and stores. All of these buildings must be in compliance with the Indiana Fire
Prevention Code and other Indiana safety laws.

The Department of Fire and Building Safety is also part of the plan review process (pre-construction). The
Office of the State Fire Marshal, Inspection Branch, works with local fire officials to assure that all places of
public assembly are as fire safe as possible. Areas regulated by the Fire Marshal include: maximum seating;
entertainment permits; fire suppression systems; and above ground storage tanks (for underground tanks, see
Section III-A-3. Environmental Protection). For more information, contact:

Dept. of Homeland Security, Division of Fire & Bldg. Safety

Indiana Government Center South
402 W. Washington St. Room E241
Indianapolis, IN 46204
317-232-2222
http://www.in.gov/dhs/
Before or during construction contact your local building official and Local Economic Development
Organization (LEDO) to check for local requirements and local resources available to your business.

II-A-3. ENVIRONMENTAL PROTECTION

13
The Indiana Department of Environmental Management (IDEM) issues several state and federal permits
required before construction or expansion of certain facilities. IDEM encourages businesses planning a
project to contact the agency to understand regulatory requirements and to help IDEM understand the project
time frames. IDEM has permit review deadlines to provide efficient service within a reasonable time frame.
These time frames vary depending on the type of permit, so early planning and coordination are essential.
Failing to obtain the necessary permits can result in substantial fines. IDEM has developed an Internet based
plain English environmental permit guide that can help your business or organization identify the types of
permits or approvals you may need from IDEM. Contact:

Indiana Department of Environmental Management

100 North Senate Avenue / PO Box 6015
Indianapolis, IN 46204
317-232-8603 / 800-451-6027
http://www.in.gov/idem

The Compliance and Technical Assistance Program provides assistance to businesses and communities to
help them achieve regulatory compliance. The service is confidential to encourage regulated entities to be
proactive and voluntarily comply with environmental regulations. If businesses or communities are unsure if
they are regulated or how regulations impact them, they may contact a representative in this program. In
order to receive confidential services; please be sure to request a CTAP representative.

The Recycling Market Development Program provides loans and grants to promote and assist recycling
throughout Indiana by focusing on economic development efforts of private recycling businesses. It is
administered by the Indiana Department of Environmental Management (IDEM) and operates under the
auspices of the Recycling and Energy Development Board as established by IC 4-23-5.5 For more
information contact the Office of Pollution Prevention and Technical Assistance (OPPTA), at (800) 988-
7901 or visit the website at http://www.in.gov/idem/recycle.

The Indiana Waste Tire Management Fund program provides grants to Indiana organizations to undertake
research, development, demonstration, and/or commercial manufacturing projects that help develop markets
for the use of Indiana waste tires. For more information contact the Office of Pollution Prevention and
Technical Assistance (OPPTA), at (800) 988-7901 or visit the website at http://www.in.gov/idem/recycle.

II-A-3-a. Air Permits

Federal regulations require air permits to construct and operate new facilities, and to modify existing
facilities for any businesses that emit specific amounts of air pollutants (lead, carbon monoxide, sulfur
dioxide, etc.). Operations that do not exceed the specific amounts may still need to register with IDEM.
Facilities that emit toxic pollutants, such as arsenic, asbestos, beryllium, benzene, mercury, vinyl chloride
and coke oven emissions, may also need these permits. Demolition or renovation of buildings containing
asbestos or removal of asbestos from buildings requires a permit. Worker certification in asbestos removal is
also necessary.

II-A-3-b. Water Permits

Water permits are needed by facilities that discharge pollutants to surface water or discharge storm water to
storm sewers or surface water. Such facilities include:
wastewater treatment plants,
industrial wastewater facilities,
facilities that discharge storm water,
14
 facilities with runoff associated with industrial activity, and
storm water runoff from activities such as landscaping or construction that affect at least five acres.

II-A-3-c. Solid & Hazardous Waste Permits

Solid Waste Permits: Construction, Operation and Modification Permits are needed by industries that build,
operate or want to expand solid waste facilities. Disposal of solid waste at an industry-owned location also
requires a solid waste permit. Solid waste facilities include:
sanitary landfills,
construction/demolition disposal sites,
restricted waste sites,
solid waste processing facilities and transfer stations,
incinerators, and
infectious waste incinerators.

Solid wastes that do not require a solid waste permit (but are regulated through water permits) are solid and
dissolved material in domestic sewage, irrigation return flows, or industrial discharges. Manure and crop
residue used, as fertilizer or soil conditioners are not regulated if applied where the waste was generated.
Special Waste Permits: Disposal of special wastes requires prior approval from IDEM. These wastes include
sludge, industrial process waste, pollution control waste, and contaminated soil, residue or debris resulting
from the cleanup of a spill involving these wastes. Wastes that do not require approval from IDEM are coal
ash, demolition and construction debris, and industrial or commercial waste similar to household waste
(paper, cardboard, plastic, wood, metal scrap, etc.).

Hazardous Waste Permits: Businesses that generate or transport hazardous wastes must follow hazardous
waste regulations. Businesses that treat, store or dispose of hazardous waste require a permit. A solid waste
is a hazardous waste if the waste is not excluded as a hazardous waste in the Code of Federal Regulations
and meets the criteria of a hazardous waste.

II-A-3-d. Other Environmental Programs

Underground Storage Tanks: Facilities with underground storage tanks containing a regulated petroleum
product or hazardous waste substance must register the tanks with IDEM. Registration is not required for
underground heating oil tanks.

Public Water Supply Program: Industries that supply water from their own sources (e.g., wells) to
employees must do regular monitoring for all drinking water contaminants. IDEM has a standard monitoring
framework for this program. However, no permit is required.

II-A-3-e. Working in a Wetland

The U.S. Army Corps of Engineers (COE), the U.S. Environmental Protection Agency (EPA), the Indiana
Department of Environmental Management (IDEM), and the Indiana Department of Natural Resources
(DNR) are the principal agencies that regulate wetlands and administer various permit programs.

The Federal Clean Water Act requires a permit from the Corps of Engineers (COE) for dredging and filling
in water bodies including wetlands. The EPA has developed guidelines for COE to use in evaluating dredge
spoil disposal sites and has the authority to prohibit use of particular sites. IDEM reviews all the Corps of
Engineers' Section 404 dredge-and-fill applications to ensure that the proposed activities will not adversely
affect water quality. IDEM must issue a Section 401 Water Quality Certification before the federal permit or

15
license can be granted. If wetlands are located along streams, rivers, and natural lakes, disturbances to these
wetlands may also require a permit form the Department of Natural Resources. Both the U.S. Army Corps of
Engineers District Office and the DNR should be contacted regarding construction activities, such as filling,
dredging, or draining in wetlands. For more information, contact:

Corps of Engineers
Louisville District - 502-315-6733
Detroit District - 313-226-2218
Chicago District 312-846-5530

Indiana Department of Environmental Management

317-232-8603 or 800-451-6027
http://www.in.gov/idem

Department of Natural Resources

Division of Fish and Wildlife, Environmental Unit
402 W. Washington Street, Rm. W273
Indianapolis, IN 46204
317-232-4080
http://www.in.gov/dnr

Isolated wetlands (those wetlands not regulated under the federal Clean Water Act) are regulated under
Indiana's State Isolated Wetlands law. Impacts to isolated wetlands require State Isolated Wetland Permits
from IDEM. Because the federal government's jurisdiction is different than the state's, IDEM must be
contacted to determine which, if any, state authorization(s) is/are needed before an applicant may legally
discharge pollutants (including fill materials) to wetlands, streams, rivers, lakes, and other waters of the state.

Floodway (Flood Plain) Construction Permit: The Department of Natural Resources issues permits for
construction, excavation, or filling in or on a floodway under the Flood Control Act which prohibits abodes
or residences in or on a floodway. When construction activities are anticipated in or along streams and
rivers the Division of Water should be contacted regarding permit requirements at the following address
(Some DNR Dept. of Water Permits can now be submitted over the Internet, check out the following url for
details)

Permit Administration Section, Division of Water

Department of Natural Resources
402 W. Washington Street, Rm. W264
Indianapolis, IN 46204-2748
317-232-4160
http://www.in.gov/dnr/water/

II-B. SPECIFIC OCCUPATIONAL BUSINESS LICENSES

Indiana has over 400 different licenses, permits, certifications, and other permissions, which could be
required to engage in certain activities. In order to simplify this area, the most commonly requested
approvals will be addressed here. This is not intended to be a complete listing, nor should the omission of
any license imply that it is not required. However, there are some service-oriented businesses that do not
require a license from the state to operate in Indiana. Any questions regarding which licenses or permits
16
are necessary can be addressed to the State Information Center.

II-B-1. Alcoholic Beverages

Any individual or business serving, selling, or manufacturing beer, wine, or liquor for consumption will need
to contact the Alcohol Tobacco Commission to obtain a permit or license. For more detailed information
contact:
Alcohol Tobacco Commission
302 West Washington Street, Room E114
Indianapolis, IN 46204
317-232-2430
http://www.in.gov/atc/

II-B-2. Health Issues

The Department of Health administers all sanitary standards pertaining to handling and processing of foods,
ie: Food Handlers Certification. The Department of Health can be contacted at the following address or by
calling the individual numbers listed below:
Indiana Department of Health
2 North Meridian Street
Indianapolis, IN 46204
317-233-7360
http://www.in.gov/isdh

II-B-2-a. Retail Foods

Businesses such as bed and breakfasts, food vending operations, restaurants, and grocery stores will need to
contact the Division of Retail Foods for state responsibilities and requirements with which the business
owner must comply. Often this will include being inspected and regulated by a county health department
instead of the state. For more information, call 317-233-7360.

II-B-2-b. Wholesale Foods

Manufacturers, processors, repackers, or wholesale distributors of all non-dairy products statewide are
regulated by the Division of Wholesale Foods. Manufacturers or wholesale distributors will need to contact
this division for state requirements and compliance responsibilities. For more information, call 317-233-
7360.
II-B-3. CONTRACTOR SERVICES
The term "contractor" can be very confusing, as it is used in many business settings. As mentioned earlier, an
independent contractor can be anyone in business for him or herself who is offering services to others on
non-employee basis.

The title of "contractor" is most commonly used to refer to those involved in construction or renovation of
structures. It may be used to refer to general contractors, HVAC contractors, electrical contractors, or
plumbing contractors. The only construction contractors licensed by the State of Indiana are plumbers.

Many of the other specific areas require local licensing which vary by city and county. For information
regarding Certification of Independent Contractor Status and Worker's Compensation Exemption see
Section I-C-2, page 11.

II-B-4. DAY CARE CENTERS AND DAY CARE IN HOMES

17
"Day Nursery" means any institution operated for the purpose of providing care and maintenance to children
separated from their parent, guardian or custodian during a part of the day for two or more consecutive
weeks, except a school or other bona fide education institution. Licensing is required for In-Home Day Care
and Child Day Care Centers meeting these specifications:

An In-Home Day Care is defined as anyone caring for six children not including his or her own, in a
residential structure.
A Child Day Care Center is defined as an entity caring for one child not attended by parent, legal
guardian or custodian, for more than four hours per day, for 10 or more consecutive work days in
other than a residential structure. For more information contact your local Department of Family
Resources (DFR) and for general questions and information, contact:

Indiana Family and Social Services Administration

Division of Family Resources, Bureau of Child Care
402 West Washington Street, Room W386
Indianapolis, IN 46204
317-232-1144
Child Care Information Line: 1-877-511-1144
Parent Information Line: 1-888-463-5473
In-Home Day Care, Child Day Care Centers, (800) 299-1627
http://www.in.gov/fssa/2552.htm
For a list of local child care service resources services areas:
http://www.childcareindiana.org/childcareindiana/ptq.cfm

II-B-5. FINANCIAL SERVICES

Businesses providing financial services may be covered by one or more of the areas described below. Keep
in mind that a business offering financing or assisting the customer in finding financing for the purchase of
its products may fall under one of the areas listed.

II-B-5-a. Consumer Related Financial Services

The activities listed below, with their definitions, are regulated by the Indiana Department of Financial
Institutions (IDFI). Questions regarding any of these consumers related financial services should be
addressed to:

Indiana Department of Financial Institutions, Non-Depository Division

30 S. Meridian Street, Suite 300
Indianapolis, IN 46204
317-232-3955, 800-382-4880
http://www.in.gov/dfi
Consumer Credit Sales: Sales which are due in more than four payments by written agreement, or on which
interest is or may be charged. Typically this includes sales contracts, accounts receivable, store accounts, and
in-house charge accounts which are due in payment through written agreement between the parties. This
category also includes certain Revolving Charge Accounts and Seller Credit Cards.

Consumer Leases: Any lease, by a written agreement, of goods to a consumer, for a consumer purpose,
which is for a period of more than four months.

Consumer Loans: Any loan made by a person regularly engaged in the business of making loans in which:
18
 the debtor is a person other than an organization;
the debt is primarily for a personal, family, or household purpose;
either the debt is payable in installments or a loan finance charge is made; and
either the principal does not exceed fifty thousand dollars or the debt is secured by an interest in land
or by personal property used or expected to be used as the principal dwelling of the debtor. (First
mortgages are exempt.)

Persons making or purchasing consumer loans are required to obtain a loan license.
Rental Purchase Agreement: Soliciting or engaging in rental purchase agreements which:
are written agreements;
provide for the lease or use of personal property by a lessee;
have an initial period of four months or less - whether or not there is any additional obligation;
are automatically renewable with each rental payment; and
permits the lessee to become the owner of the property.

Budget Service: Any person, partnership, association, or corporation doing business as a budget counseling,
credit counseling, debt management, or debt pooling service, if money is received from the debtor and
disbursed to his creditor for a fee.

Pawnbrokers License: Any person, partnership, association, or corporation lending money on the deposit of
personal property, or who deals in the purchase of personal property on the condition of selling the property
back at a stipulated price.

Check Cashing/Payday Loan: Any business that cashes checks other than incidental to their retail sales.
Issuing Money Orders: Any person, partnership, association, or corporation engaged in the business of
selling or issuing travelers checks, or money orders as a service, for a fee, or other consideration.

II-B-5-b. Securities, Investments, Collections, and Brokering

Loan Brokers (and Mortgage Brokers): A loan broker is defined as any person who, in return for any
consideration from anyone, promises to procure a loan for any person or assist any person in procuring a loan
from any third party, or who promises to consider whether or not to make a loan to any person. Unless he
qualifies for any exemption from the loan broker statute, any person who collects up-front fees with the
promise of making a loan or procuring a loan is a loan broker and must register with the Securities Division.

Other Regulated Areas: The Securities Division of Indiana Secretary of State's office regulates and oversees
the securities industry in the State of Indiana. In addition the Securities Division also has regulatory authority
over several other occupations and business activities not related to the securities industry. Other occupations
or business activities regulated by the Securities Division are collection agencies, investment advisers, and
broker-dealers and their agents. For more information, contact:

Indiana Secretary of State, Securities Division

302 West Washington Street, Room E111
Indianapolis, IN 46204
317-232-6681
http://www.in.gov/sos/

II-B-6. TRANSPORTATION AND REGISTRATION OF MOTOR CARRIERS

19
II-B-6-a. Operating Authority
Motor carrier "operating authority" is generally required for any intrastate carrier who transports
commodities or passengers for hire. Carriers who are involved in intrastate transportation of passengers
and household goods (i.e. delivery service) must submit an application along with proof of insurance and
other attachments to the Indiana Department of Revenue for authority to do so. Some examples of passenger
carriers who would qualify are special and charter buses, limousine services, and non-emergency
transportation of passengers to and from doctors' offices, nursing homes, and hospitals.

Carriers who are involved in intrastate transportation of regulated property are required to register with
Department of Revenue for certification to operate between points within Indiana. An application and proof
of insurance are also required to obtain this certification. For more information, call 317-615-7200.

Carriers who are involved in interstate transportation and are based in the state of Indiana are required to
register their Interstate Commerce Commission (ICC) authority with the Indiana Department of Revenue. An
application along with proof of insurance must be provided. For more information, call 317-615-7200.

II-B-6-b. Oversize/Overweight Vehicles

Any vehicle or combination of vehicles that exceed the legal size or weight limits must first obtain a permit
from the Indiana Department of Revenue before traveling on Indiana roads. Generally, the maximum width
is 8 feet 6 inches, the maximum height is 13 feet 6 inches, and the maximum length is 40 feet for a single
vehicle and 60 feet for a combination of vehicles. The maximum weight is 80,000 pounds, subject to specific
axles and wheel limitations. Details on the permitting of oversize or overweight vehicles are available from
the Indiana Department of Revenue. For more information, call 317-615-7200.

II-B-6-c. Motor Carrier Fuel Taxes

Commercial motor vehicles (or combination of vehicles) that have two axles and a gross vehicle weight in
excess of 26,000 pounds, or that have three or more axles are required to register in order to comply with
fuel tax laws.

Interstate carriers will either file their liabilities under the International Fuel Tax Agreement through their
base state, or will be required to obtain a trip permit from the Indiana Department of Revenue before
traveling through the state.

Intrastate carriers need to register with the Indiana Department of Revenue before traveling through the
state.
Both interstate and intrastate carriers should contact the Department of Revenue at 317-615-7200 for
more detailed information on registration requirements.

II-B-6-d. International Registration Plan

Motor carriers must have properly registered license plates. If the carrier is based in Indiana, and engages in
interstate travels, the plates will be apportioned under the International Registration Plan. The Department
of Revenue administers this plan for Indiana carriers and issues the proper credentials. Contact the
Department of Revenue at 317-615-7200 for more information.

Intrastate carriers who never leave the state of Indiana must visit a branch of the Indiana Bureau of Motor

20
Vehicles for proper license plates. Contact the Bureau of Motor Vehicles, a local phone directory, or the
State Information Center for locations of these branches.

II-B-7. SPECIFICALLY REGULATED PROFESSIONS

The Professional Licensing Agency has responsibility for the boards/commissions and their corresponding
licenses or certifications, and is responsible for licensing most of the traditional health related occupations.

Listed below are the areas, which fall under these agencies' jurisdictions. Again, please do not infer that
these are all of the occupations or professions regulated in Indiana. Questions regarding occupations
not listed here should be addressed to the State Information Center.

Indiana Professional Licensing Agency staffs the following boards and commissions:
Accountancy Registration Board - registers accounting practitioners, public accounts & certifies
public accountants
Architects Registration Board - registers professional architects
Auctioneer Commission - licenses auctioneers, auction houses
Barber Examiners Board - licenses barbers, barber schools
Cosmetology Examiners Board - regulates all cosmetologists, cosmetology salons and schools
Engineers Registration Board - registers professional engineers and engineers-in-training
Funeral and Cemetery Service Board - regulates all funeral service providers
Home Inspector licenses home inspection professionals
Interior Design Registry
Land Surveyor Registration Board - registers professional land surveyors and land surveyors-in-
training
Manufactured Home Installed Licensing Board- install manufactured homes
Massage Therapy Committee
Plumbing Commission - licenses plumbers
Private Investigator and Security Guard Licensing Board
Acupuncture Advisory Committee
Board of Athletic Trainers
Behavioral Health and Human Services Licensing Board (Social Workers)
Board of Chiropractic Examiners
Board of Dental Examiners
Board of Dietitians Certification
Board of Genetic Counselors
Board of Health Facility Administrators
Board of Medical Licensing (Physicians & Osteopathic Physicians)
Board of Nursing
Board of Optometry
Board of Pharmacy
Board of Psychology
Board of Marriage & Family Therapists
Board Mental Health Counselors
Board of Speech-Language Pathology and Audiology
Board of Veterinary Medical Examiners
Hearing Aid Dealer Advisory Committee

21
 Occupational Therapy Committee
Optometric Drug and Prescription Advisory Committee
Physical Therapy Committee
Physician Assistant Committee
Podiatry Committee
Respiratory Care Committee
Professional Licensing Agency
302 West Washington Street, Room E072
Indianapolis, IN 46204
317-232-2980
http://www.in.gov/pla
**Contact State Health Department: CNA/QMA (317) 232-0803 and
Food Handler Certification (317) 233-7360
**Gaming Commission: State Athletic Commission
(Boxing and professional unarmed combat), (317) 234-7164

III. LOCAL AND FEDERAL REGULATION

Cities and Counties in Indiana have jurisdiction over many areas, which can affect small business. Zoning
regulations and signage issues are almost always local issues. As mentioned earlier, contractor licensing (for
contractors other than plumbers) is also a local option. Some areas also have a "transient merchant" license
or some other regulation of those doing business without an established business location. Since regulations
vary from city to city and county to county, it is always necessary to contact the local government wherever
work id done. Consult a local telephone directory for contact information regarding local government
offices. For general information regarding the federal government agency contact:

Federal Citizen Information Center

800- 333-4636, 800-688-9889
http://www.usa.gov/

IV. ASSISTANCE
Indiana offers many assistance programs for business, some of which are mentioned in this document. Often,
the best source of information regarding assistance is a local economic development office.
IV-A. NATIONAL PROGRAMS
IV-A-1. Small Business Administration (SBA)
The SBA acts as an advocate for small business interests. Most SBA programs are administered through
partnerships with private entities. The SBA has loan guarantee programs available to persons who have made
every effort to obtain a loan through conventional means. SBA does not have grant programs for starting a
small business. For more information regarding the SBA, contact:

Small Business Administration

8500 Keystone Crossing, Suite 400
Indianapolis, IN 46240
317-226-7272, 800-827-5722 (SBA Answer Desk)
http://www.sba.gov

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IV-A-2. Service Corps of Retired Executives (SCORE)
SCORE provides free, confidential individual counseling for starting a new business and for important
decisions and problems of an existing business. SCORE also conducts a monthly seminar on "Starting and
Operating a Small Business". Free business literature and publications are available. Some chapters offer a
textbook, The Guide To Starting a Business. There are 11 local SCORE chapters throughout the State. (See
Appendix E) or www.score.org

IV-A-3. Small Business Development Centers (SBDC)

The Indiana SBDC Network serves as the "First Stop Shop" with 10 Centers across the state offering free,
confidential consulting to start up and existing businesses in Indiana. Seminars, workshops and conferences
are geared to the specific needs of small business owners as well as those just starting out. Access to
information regarding state and federal programs and to business experts on how to successfully start and/or
operate a business in Indiana is available. Help with business and market planning, obtaining financing, and
other business related topics are available. For more information, contact the SBDC (888-472-3244) or the
local SBDC nearest you. (See Appendix F) or www.isbdc.org

IV-B. STATEWIDE PROGRAMS

IV-B-1. State Information Center
The State Information Center is a cooperative effort of all state agencies, providing easier access to Indiana
State Government. Counselors are available from 7 a.m. to 5 p.m., Monday through Friday, to answer
general questions regarding state programs, services and requirements, and to direct callers to the correct
office for assistance with more specific needs. Many of the forms mentioned in this document are available
from the State Information Center as well. For any state government information, contact:

State Information Center

402 West Washington Street, Room W160A
Indianapolis, IN 46204
317-233-0800 or 800-457-8283 TDD use RELAY INDIANA 711
http://www.in.gov/core/help.html

IV-B-2. IN.GOV
IN.gov, the State of Indiana's official website, provides convenient, round the clock access to state
government information and services. With just a computer (or even a handheld device) and an internet
connection, users can access an ever-increasing variety of up-to-date information and services, including
Bureau of Motor Vehicle renewals, Indiana legislation and Code , tax services and forms, economic
development information, tourism guides, professional and trade association information, and much more.
Visit the Indiana website at http://www.IN.gov. For more information about the States services on IN.gov,
please e-mail [email protected] or: IN.gov
10 W. Market St., Suite 600
Indianapolis, IN 46204
317-233-2010 or 888-446-3468
Fax: 317-233-2011

IV-B-3. Indiana Economic Development Corp (IEDC)

23
 The IEDC offers business incentives, technical and site selection assistance to expanding businesses
already located in the state or to companies relocating to the state.
Trade Show Assistance Programs (TSAP) provides financial assistant to Indiana manufacturers by
reimbursing a portion of the costs incurred while exhibiting product at overseas trade shows.
For more information about the IEDC or any of its programs, contact:
Indiana Economic Development Corp (IEDC)
One North Capitol, Suite 700
Indianapolis, IN 46204
317-232-8800 or 800-463-8081
http://iedc.in.gov/

IV-B-4. Indiana Department of Workforce Development (DWD)

The Department of Workforce Development (DWD) provides employers with a free labor exchange service
designed to help build Indiana's workforce by bringing together qualified job seekers and employers seeking
qualified workers. Through a statewide network of One-Stop Employment Centers, job seekers and
employers have free access to a variety of information to help make the match between employers and job
seekers more effective. Each One-Stop Center maintains an Information Resource Area available to the
public, which provides access to information, and technology designed to improve employability.

Information may also be obtained on job openings and training opportunities available throughout the local
community, state, and nation. Full time staff assistance is available for those in need.

Employers may contact any Department of Workforce Development local office in Indiana to find qualified
workers to meet their workforce needs. Using Customer Self Service System (CS3), the state maintains a
state wide data bank of qualified job seekers to meet the specialized needs of employers. Employers may
post jobs on-line through CS3 and access job seekers' work history and skills for an annual fee. Employers
may also access prospective employees by submitting a job order to any local DWD office. (See Appendix
D). Also, visit DWD's Internet site at http://www.in.gov/dwd.

IV-B-5. Indiana Department of Administration

Procurement/Public Works: Any company, individual, partnership or corporation seeking to sell a product or
service to the State of Indiana will need to obtain a Vendor Application (in or out of state). An out-of-state
corporation will also need a Certificate of Authority from the Office of Secretary of State. For more
information regarding sales to Indiana, contact:

Indiana Department of Administration, Procurement Division

402 West Washington Street, Room W468, Indianapolis, IN 46204
317-234-3542
To register on-line to become a vendor: http://www.in.gov/idoa/2464.htm

Minority & Womens Business Enterprises Division: The Minority and Women's Business Enterprises
Division (M/WBED) was created in order to ensure that Minority- and Women- owned businesses are given
an equal opportunity to participate in the state purchasing process. The office is governed by the Governor's
Commission on Minority and Women's Business Enterprises.

Each year the Commission votes on contracting goals, which set the level of participation for minority- and
women-owned firms on state contracts. Their office reviews applications for certification, provides advocacy
services and training opportunities and monitors state contracts for compliance.
24
In order to be certified as a Minority-owned or Women-owned Business, a minority or women (or both)
must: Own 51% of the business, control the business enterprise and be a U.S. Citizen.

The Minority and Women's Business Enterprises Division provides advocacy services and training to its
clients. Training opportunities and public outreach events are planned to keep the certified firms educated
about the state purchasing process and contracting opportunities.

The M/WBED has Business Development Unit in which state contracts are randomly monitored to ensure
that contract participation goals are being attained. In addition, they will investigate concerns that arise out of
contract relationships. The Department of Administration has the authority to impose sanctions on
contractors that are found in non-compliance. Their program actively promotes, monitors, and enforces the
state's M/WBE participation goals.

If you feel that your firm would be eligible for certification, contact M/WBED office.

Minority and Women's Business Enterprises Division

402 West Washington Street, Room W469
317-232-3061
For more information: www.in.gov/idoa/2352.htm

25
 Appendix A: EXAMPLE OF BUSINESS NAME REGISTRATION FORM
For persons (sole proprietorships, associations, or general partnerships) engaged in business under a name other than their own
(DBA)

CERTIFICATE OF ASSUMED BUSINESS NAME

STATE OF INDIANA, COUNTY OF _____________________________

NAME OF BUSINESS:______________________________________________________

NATURE OF BUSINESS:____________________________________________________

ADDRESS OF BUSINESS:___________________________________________________

PRINTED NAMES AND RESIDENCES OF MEMBERS OF BUSINESS:

____________________ at ___________________________________________

____________________ at __________________________________________

____________________ at __________________________________________

____________________ at __________________________________________

FORM PREPARED BY:__________________________________________

SECTION TO BE COMPLETED BY/IN PRESENCE OF NOTARY PUBLIC OR COUNTY RECORDER

I hereby certify that I have personal knowledge of the facts stated above and
that each of them are true.

_______________________ ________________________ ____________________

Member's Signature Printed Name Capacity

Subscribed and sworn to before me, this _____ day of ____________, 20___.

_______________________ ________________________ ____________________

Signature of Notary/Recorder Printed Name County of Residence

(Notaries only) my commission expires __________

Filed on _________________________, 20_____. _________________, Recorder

26
 Appendix A*: EXAMPLE OF BUSINESS NAME
REGISTRATION FORM

Effective July 1, 2006

Under: I.C. 36-2-11-15, the following affirmation statement must be included on most
documents to be accepted for recording in County Recorders offices in the State of Indiana:

I affirm, under the penalties for perjury, that I have taken reasonable care to redact each
Social Security number in this document, unless required by law (name).

Signed, printed or stamped name of individual

The following documents are exempt from the above requirements: Writ of Court, Federal
Tax Lien, Federal Release, DD214, UCC. All other documents notarized in the State of
Indiana (regardless of where they are prepared) require the affirmation statement. See I.C.
36-2-7.5 through I.C. 36-2-7.5-12 for timeline of further requirement and implementation.

27
 Appendix B: INDIANA COUNTY RECORDERS' OFFICES

ADAMS COUNTY ALLEN COUNTY BARTHOLOMEW CO. BENTON COUNTY

260-724-5343 260-449-7165 812-379-1520 765-884-1630

BLACKFORD CO. BOONE COUNTY BROWN COUNTY CARROLL COUNTY

765-348-2207 765-482-3070 812-988-5462 765-564-2124

CASS COUNTY CLARK COUNTY CLAY COUNTY CLINTON COUNTY

574-753-7810 812-285-6235 812-448-9005 765-659-6320

CRAWFORD CO. DAVIESS CO DEARBORN COUNTY DECATUR COUNTY

812-338-2615 812-254-8675 812-537-8817 812-663-4681

DEKALB COUNTY DELAWARE CO. DUBOIS COUNTY ELKHART COUNTY

260-925-2112 765-747-7804 812-481-7067 574-535-6757

FAYETTE COUNTY FLOYD COUNTY FOUNTAIN COUNTY FRANKLIN COUNTY

765-825-3051 812-948-5430 765-793-2431 765-647-5131

FULTON COUNTY GIBSON COUNTY GRANT COUNTY GREEN COUNTY

574-223-2914 812-385-3332 765-668-6559 812-384-2020

HAMILTON COUNTY HANCOCK CO. HARRISON COUNTY HENDRICKS CO.

317-776-9618 317-477-1142 812-738-3788 317-745-9224

HENRY COUNTY HOWARD CO. HUNTINGTON CO. JACKSON COUNTY

765-529-4304 765-456-2210 260-358-4848 812-358-6113

JASPER COUNTY JAY COUNTY JEFFERSON COUNTY JENNINGS COUNTY

219-866-4923 260-726-6940 812-265-8900 812-352-3053

JOHNSON COUNTY KNOX COUNTY KOSCIUSKO COUNTY LAGRANGECOUNTY

317-346-4385 812-885-2508 574-372-2362 260-499-6320

LAKE COUNTY LAPORTE CO. LAWRENCE COUNTY MADISON COUNTY

219-755-3740 219-326-6808 812-275-4139 765-641-9613
ext.2280
MARION COUNTY MARSHALL CO. MARTIN COUNTY MIAMI COUNTY
317-327-4020 574-935-8513 812-247-2420 765-472-3901 ext. 222

MONROE COUNTY MONTGOMERY CO MORGAN COUNTY NEWTON COUNTY

812-349-2520 765-364-6415 765-342-1077 219-474-6081 ext. 125

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NOBLE COUNTY OHIO COUNTY ORANGE COUNTY OWEN COUNTY
260-636-2672 812-438-3369 812-723-7107 812-829-5013

PARKE COUNTY PERRY COUNTY PIKE COUNTY PORTER COUNTY

765-569-3419 812-547-4261 812-354-6747 219-465-3465

POSEY COUNTY PULASKI CO PUTNAM COUNTY RANDOLPH COUNTY

812-838-1314 574-946-3844 765-653-5613 765-584-7300

RIPLEY COUNTY RUSH COUNTY ST. JOSEPH COUNTY SCOTT COUNTY

812-689-5808 765-932-2388 574-235-9525 812-752-8442

SHELBY COUNTY SPENCER CO. STARKE COUNTY STEUBEN COUNTY

317-392-6370 812-649-6013 574-772-9109 260-668-1000 ext. 1700

SULLIVAN COUNTY SWITZERLAND CO. TIPPECANOE CO. TIPTON COUNTY

812-268-4844 812-427-2544 765-423-9352 765-675-4614

UNION COUNTY VANDERBURGH CO VERMILLION CO. VIGO COUNTY

765-458-5434 812-435-5215 765-492-5003 812-462-3301

WABASH COUNTY WARREN CO. WARRICK COUNTY WASHINGTON CO.

260-563-0661 ext. 253 765-762-3174 812-897-6165 812-883-4001

WAYNE COUNTY WELLS COUNTY WHITE COUNTY WHITLEY COUNTY

765-973-9234 260-824-6507 574-583-5912 260-248-3106

29
 Appendix C: INDIANA DEPT. OF REVENUE DISTRICT OFFICES

BLOOMINGTON OFFICE CLARKSVILLE OFFICE

410 Landmark Center 1446 Horn Street
Bloomington, IN 47408 Clarksville, IN 47129
812-339-1119 812-282-7729
COLUMBUS OFFICE EVANSVILLE OFFICE
3520 Two Mile House Rd 500 S Green River Road
Columbus, IN 47201 Ste 202, Goodwill Building
812-376-3049 Evansville, IN 47715
812-479-9261
FORT WAYNE OFFICE KOKOMO OFFICE
1415 Magnavox Way, Ste. 100 117 E Superior Street
Fort Wayne, IN 46804 Kokomo, IN 46901
260-436-5663 765-457-0525
LAFAYETTE OFFICE MERRILLVILLE OFFICE
100 Executive Dr, Ste B 1411 E. 85th Avenue
Lafayette, IN 47905 Merrillville, IN 46410
765-448-6626 219-769-4267
MUNCIE OFFICE SOUTH BEND OFFICE
3640 N Briarwood, Suite 5 1025 Widener Ln, Ste B
Muncie, IN 47304 South Bend, IN 46614
765-289-6196 574-291-8270
TERRE HAUTE OFFICE INDIANAPOLIS OFFICE (MAIN OFFICE)
30 N 8th Street, 3rd Floor Indiana Govt. Center North,
Terre Haute, IN 47807 100 N Senate Ave, Rm N105
812-235-6046 Indianapolis, IN 46204
Individual Income: 317-232-2240
Sales Tax: 317-233-4015
Withholding: 317-233-4016
Automated Information Line: 317-233-4018
Collection/Liability Inquiries: 317-232-2165
TDD 317-232-4952

Internet - Revenue Web Site: http://www.IN.gov/dor/

Tax forms and booklets, as well as important telephone numbers and legal publications are now available on
the Department of Revenue's web site.

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 Appendix D: DEPARTMENT OF WORKFORCE DEVELOPMENT
Office Hours are 8:00am - 4:30pm M-F
Anderson Hammond Lawrenceburg Princeton
222 East 10th Street 5265 Hohman Ave. 110 Walnut Street 112 N. Prince St.
46016-1721 Ste. A 47025-5005 P.O. Box 578
765-642-4981 46320-1755 812-537-1117 Princeton, IN. 47670
219-933-8332 812-386-7983
Auburn Linton
936 West 15th Street Indianapolis East 1600 N.E. A Richmond
46706-2031 2525 Shadeland Ave., P.O. Box 69 3771 S. A Street
260-925-0124 C-3 47441-0069 47374-6053
46219-1770 812-847-4479 765-962-8591
Bedford 317-358-4500
918 16th St., Ste. 200 Madison Rockport
P.O. Box 40 Indianapolis West 620 Green Rd. /P.O. 319 S. 5th St. Ste. 5
47421-0040 3400 Lafayette Rd., Box 1078 Rockport, IN. 47635
812-279-4400 Ste.100 47250-1078 812-649-4077
46224 812-265-3734
Bloomington 317-246-5400 Shelbyville
450 Landmark Ave. Marion 130 Rampart Rd.
P.O. Box 3000 Interstate Claims 850 N. Miller Ave. 46176-1744
47402-3000 10 N. Senate Ave., P.O. Box 5005 317-392-3251
812-331-6000 Rm. SE-203 46952-5005
Indpls. 46204 765-668-8911 South Bend
Columbus 800-554-1500 851 S. Marietta Street
4555 Central Ave. Mt. Vernon 46601-2560
P.O. Box 3006 Jasper 305 Kimball St. 574-237-9675
47202-3006 850 College Ave. /P.O. Mt. Vernon, IN. 47620
812-376-3351 Box 664 812-838-3563 Tell City
47546 614A Main Street
Elkhart 812-482-3007 Muncie Tell City, IN. 47586
430 Waterfall Drive 201 E. Charles St., 140 812-548-4076
46516-3969 Kokomo 47308-1407
574-295-0105 709 S. Reed Rd. 765-289-1861 Terre Haute
P.O. Box 1371 30 N. 8th Street
Evansville 46903-1371 New Albany 47808-0617
700 E. Walnut St. 765-459-0571 2125 State St., Ste., 16 812-234-6602
47713-2561 P.O. Box 1287 47151-
812-424-4473 Lafayette 1287 Vincennes
820 Park East Blvd 812-948-6118 1500 N. Chestnut St,
Fort Wayne P.O. Box 5529 47591
201 E Rudisill Blvd., 47905 Petersburg 812-882-8770
Ste 202 765-474-5411 816 Main Street
46806-1756 Petersburg, IN 47567 Winchester
260-745-355 LaPorte 812-354-6800 325 S. Oak St. Ste. 301
300 Legacy Plaza W. Winchester, IN 47394
Gary 46350-5276 Plainfield 765-584-5627
3522 Village Court, 219-362-2175 160 Plainfield Village
46408-1428 Plainfield, IN 46168
219-981-1520 317-838-9335

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 Appendix E: SCORE OFFICES

Anderson SCORE
Anderson Area Chamber of Commerce
2701 Enterprise Dr., Ste 202
Anderson, IN 46013
765-642-0264

Bloomington SCORE
STAR Center, 216 West Allen, Ste 133
Bloomington, IN 47403 Indianapolis SCORE
812-334-2392 8500 Keystone Crossing, Suite 401
Indianapolis, IN 46280
Columbus/S.E. SCORE 317-226-7264
Columbus Chamber of Commerce
500 Franklin Street Marion/Grant County SCORE
Columbus, IN 47201 215 S. Adams Street
812-379-4457 Marion, IN 46952
765-664-5107
Elkhart SCORE
418 S. Main Street Michiana SCORE
Elkhart, IN 46516 217 South Michigan Street
574-293-1531 South Bend, IN 46601
574-310-8097
Evansville SCORE
318 Main Street, Suite 223 Northwest IN SCORE
Evansville, IN 47708 162 W. Lincolnway
812-426-6144 Valparaiso, IN 46385
219-462-1105
Fort Wayne SCORE
110 Berry Street, Suite LL101
Fort Wayne, IN 46802 Terre Haute SCORE
260-422-2601 CINERGY Service Building
301 Home Avenue
Terre Haute, IN 47803
812-231-6763

34
 Appendix F: SMALL BUSINESS DEVELOPMENT CENTERS (SBDC)

SBDC Northwest Indy Chamber

9800 Connecticut Drive 111 Monument Cir., Suite, 1950
Crown Point, IN 46307 Indianapolis, IN 46204
(219) 644-3513 (317) 233-7232
Serves Jasper, Lake, LaPorte, Newton, Porter, Pulaski, Starke Serves Boone, Hamilton, Hancock, Hendricks, Johnson,
Website: http://www.isbdc.org/locations/northwest-isbdc/ Madison, Marion, Morgan & Shelby
Email: [email protected] Website: http://www.isbdc.org/locations/central-isbdc/
Email: [email protected]
SBDC North Central
One North Capitol, Suite, 600 SBDC East Central
Indianapolis, IN. 46204 1208 W. White River Blvd Ste.,126
(317) 234-2082 / (888) 472-3244 Muncie, IN 47303
Serves: Elkhart, Fulton, Kosciusko, Marshall, & St Joseph (866) 596-7232 / (765) 282-9950
Website: http://www.isbdc.org/locations/north-central-isbdc/ Serves Blackford, Delaware, Fayette, Grant, Henry, Jay,
Email: [email protected] Madison, Randolph, Rush, Wayne, & Union
Website: http://www.isbdc.org/locations/east-central-isbdc/
SBDC Northeast Email: [email protected]
Hobson Center
4312 Hobson Road, Suite B SBDC Southeast
Fort Wayne, IN 46815 117 East Spring Street, 200
(260) 481-0500 New Albany, IN 47150
Serves: Adams, Allen, DeKalb, Huntington, LaGrange, Noble, (812) 952-9765
Steuben, Wabash, Wells & Whitley Serves: Bartholomew, Clark, Dearborn, Decatur, Floyd,
Website: http://www.isbdc.org/locations/northeast-isbdc/ Franklin, Jefferson, Jennings, Harrison, Ohio, Ripley, & Scott
Email: [email protected] Website: http://www.isbdc.org/locations/southeast-isbdc/
Email: [email protected]

SBDC Hoosier Heartland SBDC Southwest

Burton D. Morgan Ctr. for Entrepreneurship 318 Main Street, Suite, 401
1201 West State Street Evansville, IN 47708
West Lafayette, IN 47907 812-425-7232
(765) 496-6491 / (866) 961-7232 Serves: Gibson, Knox, Perry, Pike, Posey, Spencer,
Serves: Benton, Carroll, Cass, Clinton, Fountain, Howard, Vanderburgh, &Warrick
Miami, Montgomery, Tippecanoe, Tipton, Warren & White Website: http://www.isbdc.org/locations/southwest-isbdc/
Website: http://www.isbdc.org/locations/hoosier-heartland- Email: [email protected]
isbdc/
Email: [email protected] Radius Indiana
1504 1st Street
SBDC West Central Bedford, IN 47421
ISU College of Business Phone: (317) 695-7261
30 North 7th Street Serves: Crawford, Davies, Dubois, Greene, Lawrence,
Terre Haute, IN 47809 Martin, Orange, & Washington
(812) 237-7676 / Alt. Phone: (800) 227-7232 Website: http://www.isbdc.org/locations/radius-isbdc/
Serves: Clay, Parke, Putnam, Sullivan, Vermillion & Vigo Email: [email protected]
Website: http://www.isbdc.org/locations/west-central-isbdc/
Email: [email protected]

SBDC Central

34