(1) An out-of-state business and an out-of-state employee shall pay state and local transaction taxes and fees, including without limitation:(1) Motor fuel taxes;(2) Distillate special fuel taxes;(3) Sales and use taxes on materials and services consumed or used in the state;(4) Hotel taxes;(5) Car rental taxes and fees; and(6) Any other tax or fee that applies to goods or services that the out-of-state business or out-of-state employee purchases for use or consumption in this state during the disaster response period, unless the tax or fee is otherwise exempt during the disaster response period.
(1) Motor fuel taxes;
(2) Distillate special fuel taxes;
(3) Sales and use taxes on materials and services consumed or used in the state;
(4) Hotel taxes;
(5) Car rental taxes and fees; and
(6) Any other tax or fee that applies to goods or services that the out-of-state business or out-of-state employee purchases for use or consumption in this state during the disaster response period, unless the tax or fee is otherwise exempt during the disaster response period.