Okla. Stat. tit. 68, § 68-55005

Disasters Act of 2015.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1560

A. This act may be cited as the "Facilitating Business

Rapid Response to State Declared Disasters Act of 2015".

B. As used in this act:

1. "Critical Infrastructure" means property and equipment owned

or used by a telecommunications provider, a cable operator, and

other communications networks, electric generation, transmission and

distribution systems, natural gas and natural gas liquids gathering,

processing, storage, transmission and distribution systems, water

pipelines, 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;

2. "Declared state disaster or emergency" means a disaster or

emergency event:

a. for which a Governor's State of Emergency Proclamation

has been issued,

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 another authorized official of the 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;

3. "Disaster or emergency related work" means repairing,

renovating, installing, building, rendering services or other

business activities that relate to critical infrastructure that has

been damaged, impaired or destroyed by the declared state disaster

or emergency;

4. "Disaster response period" means a period that begins ten

(10) days prior to the first day of the Governor's Proclamation, the

President's Declaration or designation by any other authorized

official of the state, whichever occurs first, and which extends

sixty (60) calendar days after the declared state disaster or

emergency, or any longer period authorized by the applicable state

entity or official;

5. "Out-of-state business" means a business entity that, except

for disaster or emergency related work, 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 emergency related work in the

state. This shall include a business entity affiliated with the

registered business in the state solely through common ownership.

An out-of-state-business has no registrations, tax filings or nexus

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in the state other than disaster or emergency related work during

the tax year immediately preceding the declared state disaster or

emergency;

6. "Out-of-state employee" means an employee who does not work

in the state, except for disaster or emergency related work during

the disaster response period; and

7. "Registered business" means a business entity that is

currently registered to do business in the state prior to the

declared state disaster or emergency.

C. Except as provided in subsection E of this section, 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 response 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, registration or regulatory requirements, state and local

taxes or fees including, but not limited to, unemployment insurance,

state or local occupational licensing fees, use tax or ad valorem
al

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, registration or regulatory requirements, state and local

taxes or fees including, but not limited to, unemployment insurance,

state or local occupational licensing fees, use tax or ad valorem

tax on equipment brought into the state temporarily for use during

the disaster response period and subsequently removed from the

state. 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. For the purpose of apportioning income, revenue or

receipts, the performance by an out-of-state business of any work in

accordance with this title shall not be sourced to or shall not

otherwise impact or increase the amount of income, revenue or

receipts apportioned to this state.

D. No out-of-state employee shall 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 be subjected to tax withholdings or to file and pay any other

state or local tax or fee during the disaster response period. This

includes any related state employer withholding and remittance

obligations, but does not include any transaction taxes or fees as

described in subsection E.

E. 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 taxes on materials or services

consumed or used in the state subject to sales taxes, hotel taxes,

car rental taxes or fees that the out-of-state affiliated business

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or out-of-state employee purchases for use or consumption in the

state during the disaster response period, unless such taxes are

otherwise exempted during a disaster response period.

F. Any out-of-state business or out-of-state employee that

remains in the state after the disaster response period shall:

1. Become subject to the state requirements for establishing

presence, residency or doing business in the state and will

therefore become responsible for any business or employee tax

requirements that ensue; and

2. 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.

G. 1. An out-of-state business that enters the state shall,

upon request, provide to the Oklahoma Tax Commission 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 paragraph 1 of this subsection

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.