Requirement to pay transaction fees and taxes

Sec. 14. Unless otherwise exempted during a disaster period, an out-of-state business or an out-of-state employee shall pay transaction taxes and fees, including: (1) fuel taxes; (2) hotel taxes; (3) car rental taxes; or (4) gross retail taxes or use taxes on a purchase of materials or services by the out-of-state business or out-of-state employee for use or consumption during the disaster period, unless the purchase is otherwise exempt during a disaster period. As added by P.L.293-2013(ts), SEC.26.