Exemption of Out-of-State Business Entity From Certain Obligations During Disaster Response Period

Sec. 112.004. EXEMPTION OF OUT-OF-STATE BUSINESS ENTITY FROM CERTAIN OBLIGATIONS DURING DISASTER RESPONSE PERIOD. Notwithstanding any other law and except as provided by Section 112.006, an out-of-state business entity whose transaction of business in this state is limited to the performance of disaster- or emergency-related work during a disaster response period is not required to: (1) register with the secretary of state; (2) file a tax report with or pay taxes or fees to this state or a political subdivision of this state; (3) pay an ad valorem tax or use tax on equipment that is brought into the state by the entity, used only by the entity to perform disaster- or emergency-related work during the disaster response period, and removed from the state by the entity following the disaster response period; (4) comply with state or local business licensing or registration requirements; or (5) comply with state or local occupational licensing requirements or related fees. Added by Acts 2015, 84th Leg., R.S., Ch. 559 (H.B. 2358), Sec. 1, eff. June 16, 2015.