Residency or Presence in State Not Established — Broad Interpretation of Protections

Checkout our iOS App for a better way to browser and research.

  1. A responding out-of-state employee:
    1. Must not be considered to have established residency or a presence in this state that would require the employee or the employee's employer to administer, file, or pay taxes or fees or to be subjected to pay any other state or local tax or fee, except as expressly provided for in this part; and
    2. When holding a license, certificate, or other permit issued by the state of the employee's permanent residence or any other state as evidence that the employee is qualified to perform professional, mechanical, or other services, must be deemed licensed, certified, or permitted by this state to render disaster or emergency related work involving such professional, mechanical, or other services and must not be required to register, report, or pay any tax or fee related to such licensure, certification, or permitting in this state.
  2. A responding out-of-state business does not establish a level of presence during a disaster response period that would require the business to register, file, or remit state or local taxes or that would subject that business to any state licensing or registration requirements.
  3. Except as otherwise provided in this part, the protections afforded by this section must be interpreted broadly to relieve a responding out-of-state business and a responding out-of-state employee from any obligation to provide, require, or remit documentation, registration, taxes, fees, or other submissions or filings with this state or its political subdivisions, including, but not limited to, the following:
    1. Unemployment insurance;
    2. State and local occupational licensing fees;
    3. Registration for state and local sales and use tax, imposed by title 67, chapter 6, or any requirement to collect tax, file returns, or otherwise self-report or remit any sales or use tax to this state as a result of or in relation to any disaster or emergency related work;
    4. Any registration or regulation of businesses or public utilities by the secretary of state, public utilities commission, or any other agency or instrumentality of this state; and
    5. The franchise and excise tax imposed by title 67, chapter 4, parts 20 and 21, the business tax imposed by title 67, chapter 4, part 7, and any other state or local tax on or measured by, in whole or in part, net or gross income or receipts, so that all disaster or emergency related work of the responding out-of-state business that is conducted in this state must be disregarded with respect to any filing requirements for such tax, including the filing required for a unitary or combined group of which the responding out-of-state business may be a part. If an affiliate of a responding out-of-state business is required to file a combined or consolidated return, the responding out-of-state business's income, revenue, or receipts from disaster or emergency related work in this state must not be sourced to this state and must not otherwise impact or increase the amount of income, revenue, or receipts apportioned to this state.


Download our app to see the most-to-date content.