Sec. 3. Receipts from the lease or rental of real or tangible personal property must be attributed to Indiana if the property is located in Indiana. As added by P.L.347-1989(ss), SEC.1.
Lease or rental of real or tangible personal property
Ind. Code § 6-5.5-4-3, under Chapter 4. Rules for Attributing Receipts.
Ind. Code § 6-5.5-4-3