Utah Code 53-2a-1203. Business and employee status during disaster period

53-2a-1203. Business and employee status during disaster period.

(1)

Notwithstanding any other provision, 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:

Terms Used In Utah Code 53-2a-1203

Declared state disaster or emergency: means a declared disaster as defined in Section 53-2a-602. See Utah Code 53-2a-1202
Department: means the Department of Public Safety created in Section 53-1-103. See Utah Code 53-1-102
Disaster: means an event that:

(a)	causes, or threatens to cause, loss of life, human suffering, public or private property damage, or economic or social disruption resulting from attack, internal disturbance, natural phenomena, or technological hazard; and

(b)

requires resources that are beyond the scope of local agencies in routine responses to emergencies and accidents and may be of a magnitude or involve unusual circumstances that require response by government, not-for-profit, or private entities. See Utah Code 53-2a-102

Disaster period: means a period that begins within 10 days after the first day of a declared state disaster or emergency and that extends for a period of 60 calendar days after the end of the declared state disaster or emergency. See Utah Code 53-2a-1202

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 a declared state disaster or emergency. See Utah Code 53-2a-1202

Out-of-state business: means a business entity that:

(a)	has no presence in the state, other than any prior disaster- or emergency-related work, and conducts no business in the state, and 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; and

(b)

has no registration or tax filings or presence sufficient to require the collection or payment of a tax in the state prior to the declared state disaster or emergency. See Utah Code 53-2a-1202

Out-of-state employee: means an employee who does not work in the state, except for disaster- or emergency-related work during the disaster period. See Utah Code 53-2a-1202

Property: includes both real and personal property. See Utah Code 68-3-12.5

State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5

(a)

is not considered to have established a level of presence that would require that business to be subject to any state licensing or registration requirements, provided that the out-of-state business is in substantial compliance with all applicable regulatory and licensing requirements in its state of domicile, including:

(i)	unemployment insurance;

(ii)	state or local occupational licensing fees;

(iii)

public service commission regulation; or

(iv)	state or local licensing or regulatory requirements; and

(b)	is exempt from the registration requirements under Title 16, Corporations, Title 42, Names, and Title 48, Unincorporated Business Entity Act; and

(c)	shall, within a reasonable time after entry, upon the request of the Labor Commission or the Department of Insurance, confirm that it is in compliance with Subsections 34A-2-406(1)(a), (1)(b), and (2).

(2)

Notwithstanding any other provision, an out-of-state employee who performs disaster- or emergency-related work specific to a declared state disaster or emergency during the disaster period is not subject to any state licensing or registration requirements provided that the out-of-state employee is in substantial compliance with all applicable regulatory and licensing requirements in the employee’s state of residence or state of employment.

(3)

(a)

Income taxation related to an out-of-state employee or an out-of-state business is as provided in:

(i)	Title 59, Chapter 7, Corporate Franchise and Income Taxes; and

(ii)	Title 59, Chapter 10, Individual Income Tax Act.

(b)	Sales and use taxation during a disaster period is as provided in Title 59, Chapter 12, Sales and Use Tax Act.

(c)	Any property brought into the state temporarily during the disaster period is not subject to any state or local ad valorem taxes under Title 59, Chapter 2, Property Tax Act.

Enacted by Chapter 376, 2014 General Session

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