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Rs 47:53.5 Exclusions From Gross Income; Compensation For Disaster Services; Out-Of-State Employees And Nonresident Corporations; Limitations

§53.5. Exclusions from gross income; compensation for disaster services; out-of-state

employees and nonresident corporations; limitations

A.(1) There shall be excluded from the gross income of a nonresident business that

performs disaster or emergency-related work within the state during a declared state disaster

or emergency period all income received for disaster or emergency-related work conducted

in this state during the disaster period. The nonresident business shall not be considered to

have established a level of presence that would require the business to register, file, or remit

the taxes imposed by Chapter 1 of Subtitle II of this Title to this state.

(2) There shall be excluded from the gross income of an out-of-state employee,

compensation for personal services rendered by a nonresident individual who is an out-of-state employee during a declared state disaster or emergency. The out-of-state employee

shall not be considered to have established residency or a presence in the state that would

require the employee or the employee's employer to file and pay income taxes, to be subject

to tax withholdings, or to be required to file and pay any other state or local tax or fee during

the disaster period. The out-of-state employee and the employee's employer shall also be

exempt from any related state or local employer withholding and remittance obligations.

B. For purposes of this Section, the following terms shall have the following

meanings:

(1) "Critical infrastructure" means equipment and property that is owned or used by

a communications provider or cable operator or for communications networks, electric

generation, electric transmission and distribution systems, natural gas and natural gas liquids

gathering, processing, and storage, transmission and distribution systems, and water pipelines

and related support facilities, equipment, and property that serve multiple persons, including

buildings, offices, structures, lines, poles, and pipes.

(2) "Declared state disaster or emergency" means any of the following disaster or

emergency events:

(a) A disaster or emergency declared by executive order or proclamation by the

governor pursuant to Chapter 6 of Title 29 of the Louisiana Revised Statutes of 1950.

(b) A disaster or emergency for which a federal declaration has been issued by the

president.

(c) An event within the state for which a good-faith response is required and for

which a registered business notifies the governor or appropriate local official of the event and

the governor or appropriate local official declares a disaster or emergency under Chapter 6

of Title 29 of the Louisiana Revised Statutes of 1950.

(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 period" means a period that begins within ten days of the first day of

the governor's declaration, the president's declaration or designation, or declaration by any

other authorized state official or appropriate local government official, as set forth in this

Section, whichever occurs first, and that extends for a period of sixty calendar days after the

end of the declared disaster or emergency period, or any longer period authorized by the

designated state official, agency, or local government.

(5)(a) "Nonresident business" means a business entity whose services are requested

by a registered business in the state or by a state or local government for purposes of

performing disaster or emergency-related work in the state and that prior to the declared state

of emergency, the nonresident business was not registered to do business in this state, had

no employees, agents, or independent contractors in this state, was not transacting business

in this state, and has not filed and is not required to file any state or local tax return in this

state.

(b) For purposes of this Paragraph, "nonresident business" shall include a business

entity that is affiliated with a registered business in this state solely through common

ownership.

(6) "Out-of-state employee" means a nonresident individual who does not provide

services or activities in this state, except for disaster or emergency-related work during a

disaster period.

(7) "Registered business in the state" means a business entity that is registered to do

business in the state and was registered prior to a declared state of emergency.

C.(1) Nonresident businesses and out-of-state employees shall be required to pay

transaction taxes and fees including but not limited to taxes on motor fuels, hotel occupancy

taxes, car rental taxes, fees, or other sales and use taxes on purchases or services made in the

state during the disaster period, unless these taxes are otherwise exempted during the disaster

period.

(2) Upon request by the secretary of the Department of Revenue, any registered

business in the state that requests any nonresident business to perform disaster or

emergency-related work shall provide written notice to the secretary of the Department of

Revenue within the disaster period. The written notice shall include the following:

(a) The name, address, and federal tax identification number of the nonresident

business.

(b) The date of the request to the nonresident business to perform disaster or

emergency-related work.

(c) The date and declaration number of the declared state disaster or emergency.

(d) A general description of the disaster or emergency-related work requested.

D. Any nonresident business or out-of-state employee that remains in the state after

the disaster period shall be subject to the state's normal standards for establishing presence,

residency, or doing business in the state and shall be subject to and responsible for any

business or employee tax requirements that ensue.

E. The secretary of the Department of Revenue may promulgate rules and regulations

in accordance with the Administrative Procedure Act as are necessary to implement the

provisions of this Section including, but not limited to rules to develop and issue forms or

establish online processes.

Acts 2017, No. 358, §1, eff. July 1, 2017.

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Local Government
Louisiana
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John Bel Edwards
John Bel Edwards
January 11, 2016 -
Democratic
1-225-342-4404
900 North 3rd Street, Baton Rouge, LA, 70802

Keywords
disaster
emergency
business
register
period
registered
declared
tax
nonresident
relate