CHAPTER 319-D STATE OF EMERGENCY WAIVERS FOR OUT-OF-STATE BUSINESSES AND EMPLOYEES
Section 319-D:2
319-D:2 Status of Out-of-State Businesses and Employees During Disaster Period. –
Notwithstanding any other provision of law to the contrary, no out-of-state business or out-of-state employee who is present in the state or conducts operations in the state, to perform disaster-related or emergency-related work during a disaster response period, shall be deemed to have established sufficient presence in the state to require such business or employee to:
I. Register with the state or any political subdivision thereof;
II. Be subject to any state taxes other than transaction taxes and fees, which transaction taxes and fees include, but are not limited to, sales and use taxes, fuel taxes or charges or fees on rental passenger motor vehicles, rental trucks or rental machinery, unless such transaction taxes or fees are suspended or otherwise exempted during a disaster response period;
III. Submit any tax filing to the state; or
IV. Be subject to business licensing or occupational licensing by the state, provided such business or employee is properly registered, licensed or otherwise authorized under the laws of another state to perform disaster-related or emergency-related work. Any out-of-state business or out-of-state employee who remains in the state after the disaster response period shall be subject to all other laws that provide standards to establish presence in the state, and shall comply with any provision of the general statutes that becomes applicable to such business or employee due to such presence, including licensing and registration requirements.