senate Bill S5323A

Vetoed By Governor
2013-2014 Legislative Session

Enacts the facilitating business rapid response to state declared disaster act of 2013

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Archive: Last Bill Status Via A7340 - Vetoed by Governor


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Vetoed by Governor

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Dec 18, 2013 tabled
vetoed memo.266
Dec 06, 2013 delivered to governor
Jun 17, 2013 returned to assembly
passed senate
3rd reading cal.1395
substituted for s5323a
Jun 17, 2013 substituted by a7340a
ordered to third reading cal.1395
committee discharged and committed to rules
Jun 04, 2013 reported and committed to finance
May 24, 2013 print number 5323a
amend (t) and recommit to energy and telecommunications
May 16, 2013 referred to energy and telecommunications

Votes

view votes

Jun 17, 2013 - Rules committee Vote

S5323A
23
0
committee
23
Aye
0
Nay
1
Aye with Reservations
0
Absent
1
Excused
0
Abstained
show Rules committee vote details

Jun 4, 2013 - Energy and Telecommunications committee Vote

S5323A
10
0
committee
10
Aye
0
Nay
1
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Energy and Telecommunications committee vote details

Energy and Telecommunications Committee Vote: Jun 4, 2013

aye wr (1)

Bill Amendments

Original
A (Active)
Original
A (Active)

Co-Sponsors

S5323 - Bill Details

See Assembly Version of this Bill:
A7340A
Law Section:
Tax Law
Laws Affected:
Add Art 42 §§3100 - 3107, Tax L
Versions Introduced in 2013-2014 Legislative Session:
A7340A

S5323 - Bill Texts

view summary

Enacts the facilitating business rapid response to state declared disasters act of 2013; relates to exempting certain out-of-state businesses doing work in the state from certain taxes, fees and requirements when temporarily providing services during declared emergencies.

view sponsor memo
BILL NUMBER:S5323

TITLE OF BILL: An act in relation to thresholds for establishing
presence, residency or doing business in the state for out-of-state
employees and companies including affiliates of in-state companies
that temporarily provide resources and personnel in the state during a
state of emergency declared by either the governor or the president of
the United States

PURPOSE: To remove barriers to efficient deployment of out-of-state
infrastructure restoration workers in order to facilitate restoration
of critical infrastructure, utility repairs and other utility
restorations.

SUMMARY OF PROVISIONS:

Section 1 establishes the short title of the act as the "Facilitating
Business Rapid Response to State Declared Disasters Act of 2013.

Section 2 provides definitions of relevant terms such as "Registered
Business", "Out of State Business", "Out of State Employee", "Declared
State Disaster or Emergency", "Disaster Period", and "Disaster or
Emergency Related Work."

Sections 3 relates to out-of-state businesses and employees working in
NYS during an emergency.

Section 4 establishes notification requirements for out-of-state
businesses and employees.

Section 5 is the effective date.

JUSTIFICATION: When disasters occur, utilities and wireless network
providers work hard to recover their networks. To ensure their
customers stay connected when they need it most, infrastructure
companies often bring resources and personnel from other states to
affected areas on a temporary basis. These companies are fortunate to
have service-oriented employees who volunteer to work in
disaster-ravaged areas in New York to help restore service. Bringing
in these resources expedites the often enormous and overwhelming task
of cleaning-up, restoring and repairing damaged utility infrastructure
like phone lines, cell towers, electrical networks and pipelines.

This legislation would remove barriers to efficient deployment of
out-of-state infrastructure restoration workers and eliminate delays
in the restoration of critical infrastructure and utility restorations
and repairs. The bill would codify policy put in place by the New York
State Department of Taxation and Finance in response to Hurricane
Sandy.

The bill would recognize the temporary nature of the work and the need
for rapid response to help a state recover from a disaster or
emergency by establishing thresholds with respect to presence,
residency or doing business in the state for out-of state employees
and businesses that temporarily provide resources and personnel in the
state during a state of emergency.


This bill would provide flexibility and efficiency for out-of-state
businesses and employees that provide disaster relief in NYS by not
requiring such entities or individuals to file and/or remit state or
local taxes for a set period of time after the disaster strikes.
Employees and employers will continue to be subject to taxes and other
requirements in their home state during this period. This relief
legislation would reduce the disincentives and headaches for out of
state employees who leave their homes and families to help New Yorkers
during times of need. These relief workers should not have to face the
hassle of navigating an additional income tax filing after they return
home.

Removing the barriers to efficient deployment of resources to the
hardest hit areas would improve response times for companies deploying
staff to the affected community so companies can provide the needed
capacity and serve customers faster.

LEGISLATIVE HISTORY: New bill.

FISCAL IMPLICATIONS: None.

EFFECTIVE DATE: This act will take effect immediately.

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                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  5323

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                              May 16, 2013
                               ___________

Introduced  by  Sen. MAZIARZ -- read twice and ordered printed, and when
  printed to be committed to the Committee on  Energy  and  Telecommuni-
  cations

AN ACT in relation to thresholds for establishing presence, residency or
  doing  business  in the state for out-of-state employees and companies
  including affiliates of in-state companies  that  temporarily  provide
  resources  and  personnel  in  the  state  during a state of emergency
  declared by either the governor or the president of the United States

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Short  title. This act shall be known and may be cited as
the "Facilitating Business Rapid Response to  State  Declared  Disasters
Act of 2013".
  S  2.  For  purposes  of  this act, the following terms shall have the
following meanings:
  1. "Registered business in the state" (or "registered business") means
a business entity that is currently registered to  do  business  in  the
state prior to the declared state disaster or emergency.
  2.  "Out-of-state  business" means for purposes of this act a business
entity that has no presence in the state and conducts no business in the
state whose services are requested by a  registered  business  or  by  a
state  or  local government for purposes of performing disaster or emer-
gency related work in the state. This  shall  also  include  a  business
entity  that  is  affiliated  with  the registered business in the state
solely through common ownership.  The  "out-of-state  business"  has  no
registrations or tax filings or nexus in the state prior to the declared
state disaster or emergency.
  3.  "Out-of-state employee" means for purposes of this act an employee
who does not work in the state except for "disaster or emergency related
work" during the "disaster period".

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10903-01-3

S. 5323                             2

  4. "Infrastructure" means for purposes  of  this  act  property    and
equipment owned or used by communications networks, electric generation,
transmission  and  distribution systems, gas distribution systems, water
pipelines, and public roads and bridges and related  support  facilities
that service multiple customers or citizens including but not limited to
real  and  personal  property  such as buildings, offices, lines, poles,
pipes, structures and equipment.
  5. "Declared state disaster or emergency" means a disaster or emergen-
cy event (a) for which a governor's state of emergency proclamation  has
been  issued,  (b) for which a presidential declaration of federal major
disaster or emergency has been issued, or (c) other disaster or emergen-
cy event within this state for which a good  faith  response  effort  is
required,  and  for  which  the secretary of state is given notification
from the registered business and such official designates such event  as
a disaster or emergency thereby invoking the provisions of this act.
  6. "Disaster period" means a period that begins within ten days of the
first day of the governor's proclamation, the president's declaration or
designation  by  secretary  of  state  (whichever occurs first) and that
extends for a period of  sixty  calendar  days  after  the  end  of  the
declared  disaster  or emergency period, or any longer period authorized
by the commissioner of the department of taxation and finance.
  7. "Disaster or emergency related work" means  repairing,  renovating,
installing,  building,  rendering  services or other business activities
that relate  to  infrastructure  that  has  been  damaged,  impaired  or
destroyed by the declared state disaster or emergency.
  S  3.  1. An out-of-state business that conducts operations within the
state for purposes of performing work or services related to a  declared
state  disaster  or  emergency  during  the disaster period shall not be
considered to have established a level of presence  that  would  require
that  business  to  register,  file and/or remit state or local taxes or
that would require that business or its  out-of-state  employees  to  be
subject  to  any  state  licensing  or  registration  requirements. This
includes any and all state or local business licensing  or  registration
requirements  or state and local taxes or fees including but not limited
to unemployment insurance, and sales and use tax or ad  valorem  tax  on
equipment  used  or consumed during the disaster period. For purposes of
any state or local tax on or measured by, in whole or in  part,  net  or
gross income or receipts, all activity of the out-of-state business that
is  conducted  in  this  state pursuant to this act shall be disregarded
with respect to any filing  requirements  for  such  tax  including  the
filing  required  for  a  unitary or combined group of which the out-of-
state business may be a part.
  2. Any out-of-state employee as defined  in  this  act  shall  not  be
considered to have established residency or a presence in the state that
would  require  that  person  or  that person's employer to file and pay
income taxes or to be subjected to income tax withholdings  or  to  file
and  pay any other state or local tax or fee during the disaster period.
This includes any related state or local employer withholding and remit-
tance obligations.
  3.  Out-of-state  businesses  and  out-of-state  employees  shall   be
required  to pay transaction taxes and fees including but not limited to
fuel taxes or sales/use  taxes  on  materials  or  services  subject  to
sales/use  tax,  hotel  taxes, car rental taxes or fees that the out-of-
state affiliated business or out-of-state employee purchases for use  or
consumption  in  the state during the disaster period, unless such taxes
are otherwise exempted during a disaster period.

S. 5323                             3

  4. Any out-of-state business or out-of-state employee that remains  in
the  state  after the disaster period will become subject to the state's
normal standards for establishing presence, residency or doing  business
in  the  state and will therefore become responsible for any business or
employee tax requirements that ensue.
  S  4.  1.  The out-of-state business that enters the state shall, upon
request, provide to the department of taxation and finance that it is in
the state for purposes of responding to the disaster or emergency  which
statement shall include the business' name, state of domicile, principle
business  address, federal tax identification number, date of entry, and
contact information.
  2. A registered business in the state shall, upon request, provide the
information required in subdivision 1 of this section for any  affiliate
that enters the state that is an out-of-state business. The notification
shall  also  include  contact information for the registered business in
the state.
  3. An out-of-state business or an out-of-state employee  that  remains
in  the  state  after the disaster period shall complete state and local
registration and filing requirements that ensue as a  result  of  estab-
lishing the requisite business presence or residency in the state appli-
cable under the existing rules.
  4.  The  department of taxation and finance shall promulgate necessary
regulations, develop and issue forms or online processes  to  carry  out
these administrative procedures.
  S 5. This act shall take effect immediately.

Co-Sponsors

view additional co-sponsors

S5323A (ACTIVE) - Bill Details

See Assembly Version of this Bill:
A7340A
Law Section:
Tax Law
Laws Affected:
Add Art 42 §§3100 - 3107, Tax L
Versions Introduced in 2013-2014 Legislative Session:
A7340A

S5323A (ACTIVE) - Bill Texts

view summary

Enacts the facilitating business rapid response to state declared disasters act of 2013; relates to exempting certain out-of-state businesses doing work in the state from certain taxes, fees and requirements when temporarily providing services during declared emergencies.

view sponsor memo
BILL NUMBER:S5323A

TITLE OF BILL: An act to amend the tax law, in relation to thresholds
for establishing presence, residency or doing business in the state
for out-of-state companies including affiliates of in-state companies
that temporarily provide resources and personnel in the state during a
state of emergency declared by the governor or the President of the
United States

PURPOSE: To remove barriers to efficient deployment of out-of-state
infrastructure restoration workers in order to facilitate restoration
of critical infrastructure, utility repairs and other utility
restorations.

SUMMARY OF PROVISIONS:

Section 1 establishes a new article 42 in the tax law entitled the
Facilitating Business Rapid Response to State Declared Disaster.

This new article sets forth definitions of relevant terms such as
"Registered Business", "Out of State Business", "Out of State
Employee", "Declared State Disaster or Emergency", "Disaster Period",
and "Disaster or Emergency Related Work."

Provisions relate to out-of-state businesses and employees working in
NYS during an emergency. Notification requirements for out-of-state
businesses and employees are also established.

Section 2 is the effective date.

JUSTIFICATION: When disasters occur, utilities and wireless network
providers work hard to recover their networks. To ensure their
customers stay connected when they need it most, infrastructure
companies often bring resources and personnel from other states to
affected areas on a temporary basis. These companies are fortunate to
have service-oriented employees who volunteer to work in
disaster-ravaged areas in New York to help restore service. Bringing
in these resources expedites the often enormous and overwhelming task
of cleaning-up, restoring and repairing damaged utility infrastructure
like phone lines, cell towers, electrical networks and pipelines.

This legislation would remove barriers to efficient deployment of
out-of-state infrastructure restoration workers and eliminate delays
in the restoration of critical infrastructure and utility restorations
and repairs. The bill would codify policy put in place by the New York
State Department of Taxation and Finance in response to Hurricane
Sandy.

The bill would recognize the temporary nature of the work and the need
for rapid response to help a state recover from a disaster or
emergency by establishing thresholds with respect to presence,
residency or doing business in the state for out-of state employees
and businesses that temporarily provide resources and personnel in the
state during a state of emergency.

This bill would provide flexibility and efficiency for out-of-state
businesses and employees that provide disaster relief in NYS by not


requiring such entities or individuals to file and/or remit certain
taxes for a set period of time after the disaster strikes. Employees
and employers will continue to be subject to taxes and other
requirements in their home state during this period. This relief
legislation would reduce the disincentives and headaches for out of
state employees who leave their homes and families to help New Yorkers
during times of need. These relief workers should not have to face the
hassle of navigating an additional income tax filing after they return
home.

Removing the barriers to efficient deployment of resources to the
hardest hit areas would improve response times for companies deploying
staff to the affected community so companies can provide the needed
capacity and serve customers faster.

LEGISLATIVE HISTORY: New bill.

FISCAL IMPLICATIONS: None.

EFFECTIVE DATE: This act will take effect immediately.

view full text
download pdf
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 5323--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                              May 16, 2013
                               ___________

Introduced  by  Sens. MAZIARZ, MARTINS, SEWARD -- read twice and ordered
  printed, and when printed to be committed to the Committee  on  Energy
  and  Telecommunications -- committee discharged, bill amended, ordered
  reprinted as amended and recommitted to said committee

AN ACT to amend the tax law, in relation to thresholds for  establishing
  presence,  residency  or  doing business in the state for out-of-state
  companies including affiliates of in-state companies that  temporarily
  provide  resources  and personnel in the state during a state of emer-
  gency declared by the governor or the President of the United States

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  The tax law is amended by adding a new article 42 to read
as follows:
                               ARTICLE 42
     FACILITATING BUSINESS RAPID RESPONSE TO STATE DECLARED DISASTER
SECTION 3100. SHORT TITLE.
        3101. DEFINITIONS.
        3102. BUSINESS AND EMPLOYEE STATUS DURING DISASTER PERIOD.
        3103. TRANSACTION TAXES AND FEES.
        3104. BUSINESS OR EMPLOYEE ACTIVITY AFTER DISASTER PERIOD.
        3105. NOTIFICATION  OF  OUT-OF-STATE  BUSINESS  DURING  DISASTER
                PERIOD.
        3106. NOTIFICATION OF INTENT TO REMAIN IN STATE.
        3107. SEVERABILITY.
  S  3100.  SHORT TITLE. THIS ARTICLE SHALL BE KNOWN AND MAY BE CITED AS
THE "FACILITATING BUSINESS RAPID RESPONSE TO  STATE  DECLARED  DISASTERS
ACT OF 2013".
  S 3101. DEFINITIONS. FOR PURPOSES OF THIS ARTICLE, THE FOLLOWING TERMS
SHALL HAVE THE FOLLOWING MEANINGS:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10903-02-3

S. 5323--A                          2

  1. "REGISTERED BUSINESS IN THE STATE" (OR "REGISTERED BUSINESS") MEANS
A  BUSINESS  ENTITY  THAT  IS CURRENTLY REGISTERED TO DO BUSINESS IN THE
STATE PRIOR TO THE DECLARED STATE DISASTER OR EMERGENCY.
  2.  "OUT-OF-STATE  BUSINESS" MEANS A BUSINESS ENTITY THAT HAS NO PRES-
ENCE IN THE STATE AND CONDUCTS NO BUSINESS IN THE STATE  WHOSE  SERVICES
ARE REQUESTED BY A REGISTERED BUSINESS OR BY A STATE OR LOCAL GOVERNMENT
FOR  PURPOSES  OF  PERFORMING  DISASTER OR EMERGENCY RELATED WORK IN THE
STATE. OUT-OF-STATE BUSINESS SHALL ALSO INCLUDE A BUSINESS  ENTITY  THAT
IS  AFFILIATED  WITH THE REGISTERED BUSINESS IN THE STATE SOLELY THROUGH
COMMON OWNERSHIP. THE OUT-OF-STATE BUSINESS HAS NO REGISTRATIONS OR  TAX
FILINGS  OR  NEXUS  IN THE STATE PRIOR TO THE DECLARED STATE DISASTER OR
EMERGENCY.
  3. "OUT-OF-STATE EMPLOYEE" MEANS AN EMPLOYEE WHO DOES NOT WORK IN  THE
STATE,  EXCEPT FOR DISASTER OR EMERGENCY RELATED WORK, DURING THE DISAS-
TER PERIOD.
  4. "INFRASTRUCTURE" MEANS PROPERTY AND  EQUIPMENT  OWNED  OR  USED  BY
COMMUNICATIONS  NETWORKS, ELECTRIC GENERATION, TRANSMISSION AND DISTRIB-
UTION SYSTEMS, GAS DISTRIBUTION SYSTEMS,  WATER  PIPELINES,  AND  PUBLIC
ROADS  AND  BRIDGES AND RELATED SUPPORT FACILITIES THAT SERVICE MULTIPLE
CUSTOMERS OR CITIZENS INCLUDING, BUT NOT LIMITED TO, REAL  AND  PERSONAL
PROPERTY SUCH AS BUILDINGS, OFFICES, LINES, POLES, PIPES, STRUCTURES AND
EQUIPMENT.
  5. "DECLARED STATE DISASTER OR EMERGENCY" MEANS A DISASTER OR EMERGEN-
CY  EVENT  (A) FOR WHICH THE GOVERNOR HAS DECLARED A STATE OF EMERGENCY,
(B) FOR WHICH A PRESIDENTIAL DECLARATION OF A FEDERAL MAJOR DISASTER  OR
EMERGENCY  HAS  BEEN  ISSUED,  OR  (C) OTHER DISASTER OR EMERGENCY EVENT
WITHIN THE STATE FOR WHICH A GOOD FAITH RESPONSE EFFORT IS REQUIRED, AND
FOR WHICH THE DIRECTOR OF THE STATE OFFICE OF  EMERGENCY  MANAGEMENT  IS
GIVEN NOTIFICATION FROM THE REGISTERED BUSINESS AND SUCH DIRECTOR DESIG-
NATES  SUCH  EVENT  AS  A  DISASTER  OR  EMERGENCY  THEREBY INVOKING THE
PROVISIONS OF THIS ARTICLE.
  6. "DISASTER PERIOD" MEANS A PERIOD THAT BEGINS WITHIN TEN DAYS OF THE
FIRST DAY OF THE GOVERNOR'S DECLARATION OR THE  PRESIDENT'S  DECLARATION
(WHICHEVER OCCURS FIRST) AND THAT EXTENDS FOR A PERIOD OF SIXTY CALENDAR
DAYS  AFTER THE END OF THE DECLARED DISASTER OR EMERGENCY PERIOD, OR FOR
ANY LONGER PERIOD AUTHORIZED BY THE COMMISSIONER.
  7. "DISASTER OR EMERGENCY RELATED WORK" MEANS  REPAIRING,  RENOVATING,
INSTALLING,  BUILDING,  RENDERING  SERVICES OR OTHER BUSINESS ACTIVITIES
THAT RELATE  TO  INFRASTRUCTURE  THAT  HAS  BEEN  DAMAGED,  IMPAIRED  OR
DESTROYED BY THE DECLARED STATE DISASTER OR EMERGENCY.
  S  3102.  BUSINESS  AND  EMPLOYEE STATUS DURING DISASTER PERIOD. 1. AN
OUT-OF-STATE BUSINESS THAT CONDUCTS  OPERATIONS  WITHIN  THE  STATE  FOR
PURPOSES  OF  PERFORMING  WORK  OR  SERVICES RELATED TO A DECLARED STATE
DISASTER OR EMERGENCY DURING THE DISASTER PERIOD SHALL NOT BE CONSIDERED
TO HAVE ESTABLISHED A LEVEL OF PRESENCE THAT WOULD REQUIRE THAT BUSINESS
TO REGISTER, FILE AND/OR REMIT  STATE  OR  LOCAL  TAXES  OR  THAT  WOULD
REQUIRE THAT BUSINESS OR ITS OUT-OF-STATE EMPLOYEES TO BE SUBJECT TO ANY
STATE LICENSING OR REGISTRATION REQUIREMENTS.  THIS INCLUDES ANY AND ALL
STATE  OR LOCAL BUSINESS LICENSING OR REGISTRATION REQUIREMENTS OR STATE
AND LOCAL TAXES OR FEES INCLUDING,  BUT  NOT  LIMITED  TO,  UNEMPLOYMENT
INSURANCE,  SALES  AND  USE  TAX  OR AD VALOREM TAX ON EQUIPMENT USED OR
CONSUMED DURING THE DISASTER PERIOD.  FOR PURPOSES OF ANY STATE OR LOCAL
TAX ON OR MEASURED BY, IN WHOLE OR IN  PART,  NET  OR  GROSS  INCOME  OR
RECEIPTS, ALL ACTIVITY OF THE OUT-OF-STATE BUSINESS THAT IS CONDUCTED IN
THIS STATE PURSUANT TO THIS ARTICLE SHALL BE DISREGARDED WITH RESPECT TO
ANY FILING REQUIREMENTS FOR SUCH TAX INCLUDING THE FILING REQUIRED FOR A

S. 5323--A                          3

UNITARY  OR  COMBINED  GROUP OF WHICH THE OUT-OF-STATE BUSINESS MAY BE A
PART.
  2.  ANY  OUT-OF-STATE  EMPLOYEE  AS  DEFINED  IN  SUBDIVISION THREE OF
SECTION THIRTY-ONE HUNDRED ONE OF THIS ARTICLE SHALL NOT  BE  CONSIDERED
TO  HAVE  ESTABLISHED  RESIDENCY  OR  A PRESENCE IN THE STATE THAT WOULD
REQUIRE THAT PERSON OR THAT PERSON'S EMPLOYER TO  FILE  AND  PAY  INCOME
TAXES  OR  TO  BE  SUBJECTED  TO TAX WITHHOLDINGS OR TO FILE AND PAY ANY
OTHER STATE OR LOCAL  TAX  OR  FEE  DURING  THE  DISASTER  PERIOD.  THIS
INCLUDES  ANY RELATED STATE OR LOCAL EMPLOYER WITHHOLDING AND REMITTANCE
OBLIGATIONS.
  S 3103.  TRANSACTION  TAXES  AND  FEES.  OUT-OF-STATE  BUSINESSES  AND
OUT-OF-STATE  EMPLOYEES  SHALL  BE REQUIRED TO PAY TRANSACTION TAXES AND
FEES INCLUDING BUT NOT LIMITED TO FUEL TAXES OR SALES/USE TAXES ON MATE-
RIALS OR SERVICES SUBJECT TO SALES/USE  TAX,  HOTEL  TAXES,  CAR  RENTAL
TAXES  OR FEES THAT THE OUT-OF-STATE AFFILIATED BUSINESS OR OUT-OF-STATE
EMPLOYEE PURCHASES FOR USE OR CONSUMPTION IN THE STATE DURING THE DISAS-
TER PERIOD, UNLESS SUCH TAXES ARE OTHERWISE EXEMPTED DURING  A  DISASTER
PERIOD.
  S  3104. BUSINESS OR EMPLOYEE ACTIVITY AFTER DISASTER PERIOD. ANY OUT-
OF-STATE BUSINESS OR OUT-OF-STATE EMPLOYEE THAT  REMAINS  IN  THE  STATE
AFTER  THE  DISASTER  PERIOD  WILL  BECOME SUBJECT TO THE STATE'S NORMAL
STANDARDS FOR ESTABLISHING PRESENCE, RESIDENCY OR DOING BUSINESS IN  THE
STATE AND WILL THEREFORE BECOME RESPONSIBLE FOR ANY BUSINESS OR EMPLOYEE
TAX REQUIREMENTS THAT ENSUE.
  S  3105. NOTIFICATION OF OUT-OF-STATE BUSINESS DURING DISASTER PERIOD.
1. THE OUT-OF-STATE BUSINESS THAT ENTERS THE STATE SHALL, UPON  REQUEST,
PROVIDE  THE DEPARTMENT A STATEMENT THAT IT IS IN THE STATE FOR PURPOSES
OF RESPONDING TO  THE  DISASTER  OR  EMERGENCY,  WHICH  STATEMENT  SHALL
INCLUDE  THE  BUSINESS'  NAME,  STATE  OF  DOMICILE,  PRINCIPAL BUSINESS
ADDRESS, FEDERAL TAX IDENTIFICATION NUMBER, DATE OF ENTRY,  AND  CONTACT
INFORMATION.
  2. A REGISTERED BUSINESS IN THE STATE SHALL, UPON REQUEST, PROVIDE THE
INFORMATION  REQUIRED  IN SUBDIVISION ONE OF THIS SECTION FOR ANY AFFIL-
IATE THAT ENTERS THE STATE THAT IS AN OUT-OF-STATE BUSINESS. THE NOTIFI-
CATION SHALL ALSO INCLUDE CONTACT INFORMATION FOR THE  REGISTERED  BUSI-
NESS IN THE STATE.
  S  3106.  NOTIFICATION  OF  INTENT TO REMAIN IN STATE. AN OUT-OF-STATE
BUSINESS OR AN OUT-OF-STATE EMPLOYEE THAT REMAINS IN THE STATE AFTER THE
DISASTER PERIOD SHALL COMPLETE STATE AND LOCAL  REGISTRATION,  LICENSING
AND  FILING  REQUIREMENTS  THAT  ENSUE  AS  A RESULT OF ESTABLISHING THE
REQUISITE BUSINESS PRESENCE OR RESIDENCY IN THE STATE  APPLICABLE  UNDER
THE EXISTING RULES.
  S  3107.  SEVERABILITY. IF ANY CLAUSE, SENTENCE, PARAGRAPH, SECTION OR
PART OF THIS ARTICLE SHALL BE ADJUDGED BY ANY COURT OF COMPETENT  JURIS-
DICTION TO BE INVALID, THE JUDGMENT SHALL NOT AFFECT, IMPAIR, OR INVALI-
DATE  THE  REMAINDER  THEREOF, BUT SHALL BE CONFINED IN ITS OPERATION TO
THE CLAUSE,  SENTENCE,  PARAGRAPH,  SECTION  OR  PART  THEREOF  DIRECTLY
INVOLVED  IN  THE  CONTROVERSY  IN  WHICH  THE  JUDGMENT SHALL HAVE BEEN
RENDERED.
  S 2. This act shall take effect immediately.  Provided,  however,  the
commissioner  of the department of taxation and finance is authorized to
promulgate any rules or regulations, and  develop  and  issue  forms  or
online processes necessary for the timely implementation of this act.

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