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, 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.Tex. Bus. and Comm. Code § 112.004
Added by Acts 2015, Texas Acts of the 84th Leg. - Regular Session, ch. 559,Sec. 1, eff. 6/16/2015.