{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/44-146.28_2.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/44-146.28_2.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/44-146.28_2.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/44-146.28_2.html"}],"law_id":86962,"edition_id":1,"section_id":86962,"structure_id":14302,"section_number":"44-146.28:2","catch_line":"Disaster relief assistance by out-of-state businesses and employees","history":"2015, c. 595.","full_text":"A\n\nAs used in this section, unless the context requires a different meaning:\n\t\t\t“Critical infrastructure” means real and personal property and equipment owned or used to provide public utility or communications services, including communications networks, electric generation facilities, transmission and distribution systems, gas distribution systems, lines, poles, pipes, structures, towers, water and sewage pipelines and systems, and related support facilities, buildings, offices, and equipment.\n\t\t\t“Declared disaster or emergency” means a disaster or emergency as defined in § 44-146.16 for which a state of emergency as defined in § 44-146.16 has been declared for the Commonwealth by the Governor or by an official authorized by federal law to make such declarations.\n\t\t\t“Disaster-related or emergency-related work” means repairing, renovating, installing, building, or rendering services or other activities necessary to mitigate damage to critical infrastructure resulting from a declared disaster or emergency during the disaster response period. “Disaster-related or emergency-related work” does not include (i) any activities that an out-of-state business or an out-of-state employee is paid to perform by the Commonwealth, a locality in the Commonwealth, or a registered business in Virginia or (ii) the sale of goods by an out-of-state business or an out-of-state employee to the Commonwealth, a locality in the Commonwealth, or a registered business in the Commonwealth.\n\t\t\t“Disaster response period” means a period that begins 10 days prior to the first day of the declared disaster or emergency and extends for a period of 60 days after the end of the declared disaster or emergency, or any longer period as declared by the Governor.\n\t\t\t“Out-of-state business” means a business entity (i) whose services are requested by a registered business, the Commonwealth, or a local government for purposes of performing disaster-related or emergency-related work in the Commonwealth; (ii) that, except for declared disaster-related or emergency-related work, has no presence in and conducts no business in the Commonwealth; and (iii) that had not obtained from the State Corporation Commission a certificate of authority or registration to transact business in the Commonwealth and had no registrations or tax filings or nexus in the Commonwealth other than disaster-related or emergency-related work during the tax year immediately preceding the declared disaster or emergency. A business entity that otherwise meets the definition of an out-of-state business maintains that status even though it is affiliated with a registered business if such affiliation is solely through common ownership.\n\t\t\t“Out-of-state employee” means an employee who, except for disaster-related or emergency-related work during the disaster response period, does not work in the Commonwealth.\n\t\t\t“Registered business” means a domestic or foreign business entity that is listed in the business entity records maintained in the office of the clerk of the State Corporation Commission, provides public utility or communications services, and was in existence or had obtained from the State Corporation Commission a certificate of authority or registration to transact business in the Commonwealth prior to the declared disaster or emergency.B\n\nExcept as provided in subsection C:1\n\nDisaster-related or emergency-related work performed by an out-of-state business within the Commonwealth shall not be considered in determining and shall not result in (i) any requirement that the business file, remit, or pay any state or local taxes or fees, including any filing required for a unitary or combined group of which the out-of-state business may be a part, or (ii) any requirement that the business or its out-of-state employees be licensed or registered in any manner by the Commonwealth or local governments. These taxes, fees, and registration requirements include but are not limited to fees assessed and collected, and authorizations or registrations issued by the State Corporation Commission; unemployment insurance premiums; income taxes; state registration fees; local business, professional, and occupational taxes; and collection of sales and use tax; and2\n\nDisaster-related or emergency-related work performed by an out-of-state employee shall not be considered to have established such person’s residency or a presence in the Commonwealth that would require that person or that person’s employer to file and pay income taxes or to be subject to tax withholdings or to file and pay any other state or local tax or fee during the disaster response period. However, nothing in this section shall be construed to affect or alter the responsibility of the out-of-state employee, or that person’s employer, to file and pay income taxes or be subject to tax withholdings in the employee’s home state on income earned in the Commonwealth during the disaster response period.C\n\nThe provisions of this section shall not apply to any applicable transaction taxes and fees, including motor fuels taxes, sales and use taxes, transient occupancy taxes, and car rental taxes or fees, based on purchases, leases, or consumption in the Commonwealth.D\n\nThe provisions of this section shall not apply to any out-of-state business or out-of-state employee for any period of presence or transaction of business in the Commonwealth after the disaster response period ends.","order_by":null,"text":{"0":{"id":311368,"text":"As used in this section, unless the context requires a different meaning:\n\t\t\t“Critical infrastructure” means real and personal property and equipment owned or used to provide public utility or communications services, including communications networks, electric generation facilities, transmission and distribution systems, gas distribution systems, lines, poles, pipes, structures, towers, water and sewage pipelines and systems, and related support facilities, buildings, offices, and equipment.\n\t\t\t“Declared disaster or emergency” means a disaster or emergency as defined in § 44-146.16 for which a state of emergency as defined in § 44-146.16 has been declared for the Commonwealth by the Governor or by an official authorized by federal law to make such declarations.\n\t\t\t“Disaster-related or emergency-related work” means repairing, renovating, installing, building, or rendering services or other activities necessary to mitigate damage to critical infrastructure resulting from a declared disaster or emergency during the disaster response period. “Disaster-related or emergency-related work” does not include (i) any activities that an out-of-state business or an out-of-state employee is paid to perform by the Commonwealth, a locality in the Commonwealth, or a registered business in Virginia or (ii) the sale of goods by an out-of-state business or an out-of-state employee to the Commonwealth, a locality in the Commonwealth, or a registered business in the Commonwealth.\n\t\t\t“Disaster response period” means a period that begins 10 days prior to the first day of the declared disaster or emergency and extends for a period of 60 days after the end of the declared disaster or emergency, or any longer period as declared by the Governor.\n\t\t\t“Out-of-state business” means a business entity (i) whose services are requested by a registered business, the Commonwealth, or a local government for purposes of performing disaster-related or emergency-related work in the Commonwealth; (ii) that, except for declared disaster-related or emergency-related work, has no presence in and conducts no business in the Commonwealth; and (iii) that had not obtained from the State Corporation Commission a certificate of authority or registration to transact business in the Commonwealth and had no registrations or tax filings or nexus in the Commonwealth other than disaster-related or emergency-related work during the tax year immediately preceding the declared disaster or emergency. A business entity that otherwise meets the definition of an out-of-state business maintains that status even though it is affiliated with a registered business if such affiliation is solely through common ownership.\n\t\t\t“Out-of-state employee” means an employee who, except for disaster-related or emergency-related work during the disaster response period, does not work in the Commonwealth.\n\t\t\t“Registered business” means a domestic or foreign business entity that is listed in the business entity records maintained in the office of the clerk of the State Corporation Commission, provides public utility or communications services, and was in existence or had obtained from the State Corporation Commission a certificate of authority or registration to transact business in the Commonwealth prior to the declared disaster or emergency.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":311369,"text":"Except as provided in subsection C:","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"B1"},"2":{"id":311370,"text":"Disaster-related or emergency-related work performed by an out-of-state business within the Commonwealth shall not be considered in determining and shall not result in (i) any requirement that the business file, remit, or pay any state or local taxes or fees, including any filing required for a unitary or combined group of which the out-of-state business may be a part, or (ii) any requirement that the business or its out-of-state employees be licensed or registered in any manner by the Commonwealth or local governments. These taxes, fees, and registration requirements include but are not limited to fees assessed and collected, and authorizations or registrations issued by the State Corporation Commission; unemployment insurance premiums; income taxes; state registration fees; local business, professional, and occupational taxes; and collection of sales and use tax; and","type":"section","prefixes":["B","1"],"prefix":"1","entire_prefix":"B1","prefix_anchor":"B1","level":2,"prior_prefix":"B","next_prefix":"B2"},"3":{"id":311371,"text":"Disaster-related or emergency-related work performed by an out-of-state employee shall not be considered to have established such person’s residency or a presence in the Commonwealth that would require that person or that person’s employer to file and pay income taxes or to be subject to tax withholdings or to file and pay any other state or local tax or fee during the disaster response period. However, nothing in this section shall be construed to affect or alter the responsibility of the out-of-state employee, or that person’s employer, to file and pay income taxes or be subject to tax withholdings in the employee’s home state on income earned in the Commonwealth during the disaster response period.","type":"section","prefixes":["B","2"],"prefix":"2","entire_prefix":"B2","prefix_anchor":"B2","level":2,"prior_prefix":"B1","next_prefix":"C"},"4":{"id":311372,"text":"The provisions of this section shall not apply to any applicable transaction taxes and fees, including motor fuels taxes, sales and use taxes, transient occupancy taxes, and car rental taxes or fees, based on purchases, leases, or consumption in the Commonwealth.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B2","next_prefix":"D"},"5":{"id":311373,"text":"The provisions of this section shall not apply to any out-of-state business or out-of-state employee for any period of presence or transaction of business in the Commonwealth after the disaster response period ends.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"ancestry":[{"id":14302,"edition_id":1,"name":"Emergency Services and Disaster Law","identifier":"3.2","label":"chapter","depth":2,"order_by":1,"parent_id":13446,"metadata":{},"date_created":"2026-06-26 03:47:39","date_modified":"2026-06-26 03:47:39","permalink":{"id":222283,"object_type":"structure","relational_id":14302,"identifier":"3.2","token":"44\/3.2","url":"\/44\/3.2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13446,"edition_id":1,"name":"Military and Emergency Laws","identifier":"44","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:44:54","date_modified":"2026-06-26 03:44:54","permalink":{"id":221549,"object_type":"structure","relational_id":13446,"identifier":"44","token":"44","url":"\/44\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":83808,"structure_id":14302,"section_number":"44-146.13","catch_line":"Short title","url":"\/44-146.13\/","token":"44\/3.2\/44-146.13","metadata":false},{"id":65115,"structure_id":14302,"section_number":"44-146.14","catch_line":"Findings of General Assembly","url":"\/44-146.14\/","token":"44\/3.2\/44-146.14","metadata":false},{"id":56507,"structure_id":14302,"section_number":"44-146.15","catch_line":"Construction of chapter","url":"\/44-146.15\/","token":"44\/3.2\/44-146.15","metadata":false},{"id":65984,"structure_id":14302,"section_number":"44-146.16","catch_line":"Definitions","url":"\/44-146.16\/","token":"44\/3.2\/44-146.16","metadata":false},{"id":78828,"structure_id":14302,"section_number":"44-146.17","catch_line":"Powers and duties of Governor","url":"\/44-146.17\/","token":"44\/3.2\/44-146.17","metadata":false},{"id":73003,"structure_id":14302,"section_number":"44-146.17:1","catch_line":"Transmittal to General Assembly of rules, regulations, and orders","url":"\/44-146.17_1\/","token":"44\/3.2\/44-146.17_1","metadata":false},{"id":62120,"structure_id":14302,"section_number":"44-146.17:1.1","catch_line":"Certain emergency orders; additional requirements","url":"\/44-146.17_1.1\/","token":"44\/3.2\/44-146.17_1.1","metadata":false},{"id":74379,"structure_id":14302,"section_number":"44-146.17:2","catch_line":"Annual statewide drill","url":"\/44-146.17_2\/","token":"44\/3.2\/44-146.17_2","metadata":false},{"id":55576,"structure_id":14302,"section_number":"44-146.18","catch_line":"Department of Emergency Management; administration and operational control; coordinator and other personnel; powers and duties","url":"\/44-146.18\/","token":"44\/3.2\/44-146.18","metadata":false},{"id":70134,"structure_id":14302,"section_number":"44-146.18:1","catch_line":"Virginia Disaster Response Funds disbursements; reimbursements","url":"\/44-146.18_1\/","token":"44\/3.2\/44-146.18_1","metadata":false},{"id":71648,"structure_id":14302,"section_number":"44-146.18:2","catch_line":"Authority of Coordinator of Emergency Management in undeclared emergency","url":"\/44-146.18_2\/","token":"44\/3.2\/44-146.18_2","metadata":false},{"id":69158,"structure_id":14302,"section_number":"44-146.18:3","catch_line":"First informer broadcasters; coordination with Department of Emergency Management","url":"\/44-146.18_3\/","token":"44\/3.2\/44-146.18_3","metadata":false},{"id":84404,"structure_id":14302,"section_number":"44-146.18:4","catch_line":"State Coordinator of Emergency Management responsible for annual Virginia Comprehensive Emergency Management Report","url":"\/44-146.18_4\/","token":"44\/3.2\/44-146.18_4","metadata":false},{"id":59542,"structure_id":14302,"section_number":"44-146.18:5","catch_line":"Division of Public Safety Communications established; appointment of Virginia Public Safety Communications Coordinator; duties of Division","url":"\/44-146.18_5\/","token":"44\/3.2\/44-146.18_5","metadata":false},{"id":63764,"structure_id":14302,"section_number":"44-146.18:6","catch_line":"Geographic Information Network Division established; powers and duties; Division Coordinator","url":"\/44-146.18_6\/","token":"44\/3.2\/44-146.18_6","metadata":false},{"id":70812,"structure_id":14302,"section_number":"44-146.18:7","catch_line":"GIS Fund created","url":"\/44-146.18_7\/","token":"44\/3.2\/44-146.18_7","metadata":false},{"id":55832,"structure_id":14302,"section_number":"44-146.18:8","catch_line":"Additional powers and duties of the State Coordinator of Emergency Management","url":"\/44-146.18_8\/","token":"44\/3.2\/44-146.18_8","metadata":false},{"id":86221,"structure_id":14302,"section_number":"44-146.18:9","catch_line":"Nonstock corporation to assist in the development of GIS data","url":"\/44-146.18_9\/","token":"44\/3.2\/44-146.18_9","metadata":false},{"id":85193,"structure_id":14302,"section_number":"44-146.19","catch_line":"Powers and duties of political subdivisions","url":"\/44-146.19\/","token":"44\/3.2\/44-146.19","metadata":false},{"id":78856,"structure_id":14302,"section_number":"44-146.20","catch_line":"Joint action by political subdivisions","url":"\/44-146.20\/","token":"44\/3.2\/44-146.20","metadata":false},{"id":67566,"structure_id":14302,"section_number":"44-146.21","catch_line":"Declaration of local emergency","url":"\/44-146.21\/","token":"44\/3.2\/44-146.21","metadata":false},{"id":70539,"structure_id":14302,"section_number":"44-146.22","catch_line":"Development of measures to prevent or reduce harmful consequences of disasters; disclosure of information","url":"\/44-146.22\/","token":"44\/3.2\/44-146.22","metadata":false},{"id":76000,"structure_id":14302,"section_number":"44-146.23","catch_line":"Immunity from liability","url":"\/44-146.23\/","token":"44\/3.2\/44-146.23","metadata":false},{"id":62719,"structure_id":14302,"section_number":"44-146.24","catch_line":"Cooperation of public agencies","url":"\/44-146.24\/","token":"44\/3.2\/44-146.24","metadata":false},{"id":67520,"structure_id":14302,"section_number":"44-146.25","catch_line":"Repealed","url":"\/44-146.25\/","token":"44\/3.2\/44-146.25","metadata":false},{"id":76909,"structure_id":14302,"section_number":"44-146.26","catch_line":"Duties of emergency management organizations","url":"\/44-146.26\/","token":"44\/3.2\/44-146.26","metadata":false},{"id":75520,"structure_id":14302,"section_number":"44-146.27","catch_line":"Supplementing federal funds; assistance of federal agencies; acceptance of gifts and services; appropriations by local governing bodies","url":"\/44-146.27\/","token":"44\/3.2\/44-146.27","metadata":false},{"id":75418,"structure_id":14302,"section_number":"44-146.28","catch_line":"Authority of Governor and agencies under his control in declared state of emergency","url":"\/44-146.28\/","token":"44\/3.2\/44-146.28","metadata":false},{"id":83794,"structure_id":14302,"section_number":"44-146.28:1","catch_line":"Compact enacted into law; 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This law was first created in 2015. The record of its establishment is cataloged in chapter 595<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":[{"id":58996,"section_number":"10.1-605.3","catch_line":"General permit for certain impounding structures","order_by":null,"url":"\/10.1-605.3\/"},{"id":77048,"section_number":"12.1-12","catch_line":"Powers and duties generally","order_by":null,"url":"\/12.1-12\/"},{"id":82227,"section_number":"19.2-60.1","catch_line":"Use of unmanned aircraft systems by public bodies; search warrant required","order_by":null,"url":"\/19.2-60.1\/"}],"refers_to":[{"id":65984,"section_number":"44-146.16","catch_line":"Definitions","order_by":null,"url":"\/44-146.16\/"}],"permalink":{"id":222401,"object_type":"law","relational_id":86962,"identifier":"44-146.28:2","token":"44\/3.2\/44-146.28_2","url":"\/44-146.28_2\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/44-146.28_2\/","token":"44\/3.2\/44-146.28_2","dublin_core":{"Title":"Disaster relief assistance by out-of-state businesses and employees","Type":"Text","Format":"text\/html","Identifier":"\u00a7 44-146.28:2","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> As used in this section, unless the context requires a different meaning:\n\t\t\t“Critical infrastructure<\/span>” means real and personal property and equipment owned or used to provide public utility or communications services, including communications networks, electric generation facilities, transmission and distribution systems, gas distribution systems, lines, poles, pipes, structures, towers, water and sewage pipelines and systems, and related support facilities, buildings, offices, and equipment.\n\t\t\t“Declared disaster or emergency<\/span>” means a disaster or emergency as defined in § 44-146.16<\/a> for which a state of emergency<\/span> as defined in § 44-146.16<\/a> has been declared for the Commonwealth by the Governor or by an official authorized by federal law<\/span> to make such declarations.\n\t\t\t“Disaster-related or emergency-related work<\/span>” means repairing, renovating, installing, building, or rendering services or other activities necessary to mitigate damage to critical infrastructure<\/span> resulting from a declared disaster or emergency<\/span> during the disaster response period<\/span>. “Disaster-related or emergency-related work<\/span>” does not include (i) any activities that an out-of-state business<\/span> or an out-of-state employee<\/span> is paid to perform by the Commonwealth, a locality in the Commonwealth, or a registered business<\/span> in Virginia or (ii) the sale of goods by an out-of-state business<\/span> or an out-of-state employee<\/span> to the Commonwealth, a locality in the Commonwealth, or a registered business<\/span> in the Commonwealth.\n\t\t\t“Disaster response period<\/span>” means a period that begins 10 days prior to the first day of the declared disaster or emergency<\/span> and extends for a period of 60 days after the end of the declared disaster or emergency<\/span>, or any longer period as declared by the Governor.\n\t\t\t“Out-of-state business<\/span>” means a business entity (i) whose services are requested by a registered business<\/span>, the Commonwealth, or a local government for purposes of performing disaster-related or emergency-related work<\/span> in the Commonwealth; (ii) that, except for declared disaster-related or emergency-related work<\/span>, has no presence in and conducts no business in the Commonwealth; and (iii) that had not obtained from the State Corporation Commission a certificate of authority or registration to transact business in the Commonwealth and had no registrations or tax filings or nexus in the Commonwealth other than disaster-related or emergency-related work<\/span> during the tax year immediately preceding the declared disaster or emergency<\/span>. A business entity that otherwise meets the definition of an out-of-state business<\/span> maintains that status even though it is affiliated with a registered business<\/span> if such affiliation is solely through common ownership.\n\t\t\t“Out-of-state employee<\/span>” means an employee who, except for disaster-related or emergency-related work<\/span> during the disaster response period<\/span>, does not work in the Commonwealth.\n\t\t\t“Registered business<\/span>” means a domestic or foreign business entity that is listed in the business entity records maintained in the office of the clerk of the State Corporation Commission, provides public utility or communications services, and was in existence or had obtained from the State Corporation Commission a certificate of authority or registration to transact business in the Commonwealth prior to the declared disaster or emergency<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Except as provided in subsection C: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Disaster-related or emergency-related work<\/span> performed by an out-of-state business<\/span> within the Commonwealth shall not be considered in determining and shall not result in (i) any requirement that the business file, remit, or pay any state or local taxes or fees, including any filing required for a unitary or combined group of which the out-of-state business<\/span> may be a part, or (ii) any requirement that the business or its out-of-state employees<\/span> be licensed or registered in any manner by the Commonwealth or local governments. These taxes, fees, and registration requirements include but are not limited to fees assessed and collected, and authorizations or registrations issued by the State Corporation Commission; unemployment insurance premiums; income taxes; state registration fees; local business, professional, and occupational taxes; and collection of sales and use tax; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Disaster-related or emergency-related work<\/span> performed by an out-of-state employee<\/span> shall not be considered to have established such person’s residency or a presence in the Commonwealth that would require that person or that person’s employer to file and pay income taxes or to be subject to tax withholdings or to file and pay any other state or local tax or fee during the disaster response period<\/span>. However, nothing in this section shall be construed to affect or alter the responsibility of the out-of-state employee<\/span>, or that person’s employer, to file and pay income taxes or be subject to tax withholdings in the employee’s home state on income earned in the Commonwealth during the disaster response period<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The provisions of this section shall not apply to any applicable transaction taxes and fees, including motor fuels taxes, sales and use taxes, transient occupancy taxes, and car rental taxes or fees, based on purchases, leases, or consumption in the Commonwealth. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> The provisions of this section shall not apply to any out-of-state business<\/span> or out-of-state employee<\/span> for any period of presence or transaction of business in the Commonwealth after the disaster response period<\/span> ends. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDISASTER RELIEF ASSISTANCE BY OUT-OF-STATE BUSINESSES AND EMPLOYEES (\u00a7\n44-146.28:2)\n\nA. As used in this section, unless the context requires a different meaning:\n\t\t\t“Critical infrastructure” means real and personal property and\nequipment owned or used to provide public utility or communications services,\nincluding communications networks, electric generation facilities, transmission\nand distribution systems, gas distribution systems, lines, poles, pipes,\nstructures, towers, water and sewage pipelines and systems, and related support\nfacilities, buildings, offices, and equipment.\n\t\t\t“Declared disaster or emergency” means a disaster or emergency as\ndefined in § 44-146.16 for which a state of emergency as defined in §\n44-146.16 has been declared for the Commonwealth by the Governor or by an\nofficial authorized by federal law to make such declarations.\n\t\t\t“Disaster-related or emergency-related work” means repairing,\nrenovating, installing, building, or rendering services or other activities\nnecessary to mitigate damage to critical infrastructure resulting from a\ndeclared disaster or emergency during the disaster response period.\n“Disaster-related or emergency-related work” does not include (i)\nany activities that an out-of-state business or an out-of-state employee is paid\nto perform by the Commonwealth, a locality in the Commonwealth, or a registered\nbusiness in Virginia or (ii) the sale of goods by an out-of-state business or an\nout-of-state employee to the Commonwealth, a locality in the Commonwealth, or a\nregistered business in the Commonwealth.\n\t\t\t“Disaster response period” means a period that begins 10 days\nprior to the first day of the declared disaster or emergency and extends for a\nperiod of 60 days after the end of the declared disaster or emergency, or any\nlonger period as declared by the Governor.\n\t\t\t“Out-of-state business” means a business entity (i) whose\nservices are requested by a registered business, the Commonwealth, or a local\ngovernment for purposes of performing disaster-related or emergency-related work\nin the Commonwealth; (ii) that, except for declared disaster-related or\nemergency-related work, has no presence in and conducts no business in the\nCommonwealth; and (iii) that had not obtained from the State Corporation\nCommission a certificate of authority or registration to transact business in\nthe Commonwealth and had no registrations or tax filings or nexus in the\nCommonwealth other than disaster-related or emergency-related work during the\ntax year immediately preceding the declared disaster or emergency. A business\nentity that otherwise meets the definition of an out-of-state business maintains\nthat status even though it is affiliated with a registered business if such\naffiliation is solely through common ownership.\n\t\t\t“Out-of-state employee” means an employee who, except for\ndisaster-related or emergency-related work during the disaster response period,\ndoes not work in the Commonwealth.\n\t\t\t“Registered business” means a domestic or foreign business entity\nthat is listed in the business entity records maintained in the office of the\nclerk of the State Corporation Commission, provides public utility or\ncommunications services, and was in existence or had obtained from the State\nCorporation Commission a certificate of authority or registration to transact\nbusiness in the Commonwealth prior to the declared disaster or emergency.\n\nB. Except as provided in subsection C:\n\n 1. Disaster-related or emergency-related work performed by an out-of-state\n business within the Commonwealth shall not be considered in determining and\n shall not result in (i) any requirement that the business file, remit, or pay\n any state or local taxes or fees, including any filing required for a unitary\n or combined group of which the out-of-state business may be a part, or (ii)\n any requirement that the business or its out-of-state employees be licensed or\n registered in any manner by the Commonwealth or local governments. These\n taxes, fees, and registration requirements include but are not limited to fees\n assessed and collected, and authorizations or registrations issued by the\n State Corporation Commission; unemployment insurance premiums; income taxes;\n state registration fees; local business, professional, and occupational taxes;\n and collection of sales and use tax; and\n\n 2. Disaster-related or emergency-related work performed by an out-of-state\n employee shall not be considered to have established such person’s\n residency or a presence in the Commonwealth that would require that person or\n that person’s employer to file and pay income taxes or to be subject to\n tax withholdings or to file and pay any other state or local tax or fee during\n the disaster response period. However, nothing in this section shall be\n construed to affect or alter the responsibility of the out-of-state employee,\n or that person’s employer, to file and pay income taxes or be subject to\n tax withholdings in the employee’s home state on income earned in the\n Commonwealth during the disaster response period.\n\nC. The provisions of this section shall not apply to any applicable transaction\ntaxes and fees, including motor fuels taxes, sales and use taxes, transient\noccupancy taxes, and car rental taxes or fees, based on purchases, leases, or\nconsumption in the Commonwealth.\n\nD. The provisions of this section shall not apply to any out-of-state business\nor out-of-state employee for any period of presence or transaction of business\nin the Commonwealth after the disaster response period ends.\n\nHISTORY: 2015, c. 595.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}