Tex. Bus. & Com. Code Section 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 (Transaction Taxes and Fees), 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.

Source: Section 112.004 — Exemption of Out-of-state Business Entity from Certain Obligations During Disaster Response Period, https://statutes.­capitol.­texas.­gov/Docs/BC/htm/BC.­112.­htm#112.­004 (accessed Jun. 5, 2024).

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Accessed:
Jun. 5, 2024

§ 112.004’s source at texas​.gov