After a disaster response period, if a responding out-of-state business or a responding out-of-state employee remains in this state:

(1) Such business or individual loses the protections of this part; and

Terms Used In Tennessee Code 58-2-205

  • Disaster: means any natural, technological, or civil emergency that causes damage of sufficient severity and magnitude to result in a declaration of a state emergency by a county, the governor, or the president of the United States. See Tennessee Code 58-2-101
  • Disaster response period: means the period that begins ten (10) days before the date of the earliest event establishing a disaster or emergency and that ends one hundred twenty (120) days thereafter, or such later date as may be set by the governor or president of the United States. See Tennessee Code 58-2-202
  • Responding out-of-state business: means a business entity that, except for work related to a disaster or emergency, has no presence in this state, conducts no business in this state, and whose services are requested by a licensed business or by this state or a local government for purposes of performing disaster or emergency related work in this state, including, but not limited to, a business entity that is affiliated with a licensed business solely through common ownership and otherwise meets this definition of a responding out-of-state business. See Tennessee Code 58-2-202
  • Responding out-of-state employee: means an employee of a responding out-of-state business or licensed business who does not work in this state, except for disaster or emergency related work. See Tennessee Code 58-2-202
  • State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
(2) For purposes of computing franchise and excise tax imposed by title 67, chapter 4, parts 20 and 21, and the business tax imposed by title 67, chapter 4, part 7, the computation must include in the tax base net or gross income or receipts from activities transacted during the disaster response period.