Business and employee status during disaster period.

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  • (1) Notwithstanding any other provision, an out-of-state business that conducts operations within the state for purposes of performing work or services related to a declared state disaster or emergency during the disaster period:
    • (a) is not considered to have established a level of presence that would require that business to be subject to any state licensing or registration requirements, provided that the out-of-state business is in substantial compliance with all applicable regulatory and licensing requirements in its state of domicile, including:
      • (i) unemployment insurance;
      • (ii) state or local occupational licensing fees;
      • (iii) public service commission regulation; or
      • (iv) state or local licensing or regulatory requirements; and
    • (b) is exempt from the registration requirements under Title 16, Corporations, Title 42, Names, and Title 48, Unincorporated Business Entity Act; and
    • (c) shall, within a reasonable time after entry, upon the request of the Labor Commission or the Department of Insurance, confirm that it is in compliance with Subsections 34A-2-406(1)(a), (1)(b), and (2).
  • (2) Notwithstanding any other provision, an out-of-state employee who performs disaster- or emergency-related work specific to a declared state disaster or emergency during the disaster period is not subject to any state licensing or registration requirements provided that the out-of-state employee is in substantial compliance with all applicable regulatory and licensing requirements in the employee's state of residence or state of employment.
  • (3)
    • (a) Income taxation related to an out-of-state employee or an out-of-state business is as provided in:
      • (i)Title 59, Chapter 7, Corporate Franchise and Income Taxes; and
      • (ii)Title 59, Chapter 10, Individual Income Tax Act.
    • (b) Sales and use taxation during a disaster period is as provided in Title 59, Chapter 12, Sales and Use Tax Act.
    • (c) Any property brought into the state temporarily during the disaster period is not subject to any state or local ad valorem taxes under Title 59, Chapter 2, Property Tax Act.




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