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Business Owner's Guide

General Requirements

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.

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-today 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.

Establishing Tax Accounts

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.

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.

IN.gov Info

Emergency Numbers

911

Any Emergency

988

Crisis and Suicide Lifeline

(800) 222-1222

Poison Control

311

Non-Emergency Police Department