Sec. 151.0241. PERSONS PERFORMING DISASTER- OR EMERGENCY-RELATED WORK. (a) In this section, "disaster- or emergency-related work," "disaster response period," and "out-of-state business entity" have the meanings assigned by Section 112.003, Business & Commerce Code.
(b) An out-of-state business entity is not engaged in business in this state for purposes of Sections 151.107 and 151.403 or any other provision of this chapter applicable to a person engaged in business in this state if the entity's physical presence in this state is solely from the entity's performance of disaster- or emergency-related work during a disaster response period.
Added by Acts 2015, 84th Leg., R.S., Ch. 559 (H.B. 2358), Sec. 2(a), eff. June 16, 2015.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 151 - Limited Sales, Excise, and Use Tax
Subchapter B. Administration and Records
Section 151.022. Retroactive Effect of Rules
Section 151.023. Investigations and Audits
Section 151.0231. Managed Audits
Section 151.024. Persons Who May Be Regarded as Retailers
Section 151.0241. Persons Performing Disaster- or Emergency-Related Work
Section 151.0242. Marketplace Providers and Marketplace Sellers
Section 151.025. Records Required to Be Kept
Section 151.026. Out-of-State Records