§ 12-88-104. Exemptions from certain taxes and regulatory requirements
(a) (1) An out-of-state business that conducts operations within the state for the purpose of performing work or services related to a declared state disaster or emergency during a disaster response period is exempt from: (A) Registering, filing, and remitting state or local taxes; and (B) Complying with state licensing, certification, and registration requirements. (2) […]
§ 12-88-105. Application of transaction taxes and fees
An out-of-state business and an out-of-state employee shall pay state and local transaction taxes and fees, including without limitation: (1) Motor fuel taxes; (2) Distillate special fuel taxes; (3) Sales and use taxes on materials and services consumed or used in the state; (4) Hotel taxes; (5) Car rental taxes and fees; and (6) Any […]
§ 12-88-106. Business or employee activity after disaster response period
The exemptions provided under this chapter do not apply to an out-of-state business or out-of-state employee that remains in the state after a disaster response period with respect to activities conducted in this state after the disaster response period.
§ 12-88-107. Notification required
(a) (1) An out-of-state business that enters the state, upon request, shall provide to the Arkansas Department of Emergency Management a statement that the out-of-state business is in the state for the purpose of responding to a disaster or emergency. (2) The statement required under subdivision (a)(1) of this section shall include the out-of-state business’s: […]
§ 12-88-108. Supplemental
This chapter is supplemental to the Arkansas Emergency Services Act of 1973, § 12-75-101 et seq., and any other law applicable to businesses and individuals acting as emergency responders.
§ 12-88-109. Administration — Rules
The Arkansas Department of Emergency Management shall: (1) (A) Promulgate rules necessary to administer and implement this chapter. (B) The Arkansas Department of Emergency Management shall consult with the Department of Finance and Administration in promulgating rules relating to the application of and exemption from state and local taxes to out-of-state businesses and out-of-state employees […]
§ 12-87-109. Relation to other laws
(a) This chapter does not limit rights, privileges, or immunities provided to volunteer health practitioners by laws other than this chapter. Except as otherwise provided in subsection (b), this chapter does not affect requirements for the use of health practitioners pursuant to the Emergency Management Assistance Compact. (b) The Arkansas Department of Emergency Management, pursuant […]
§ 12-87-110. Regulatory authority
The Arkansas Department of Emergency Management may promulgate rules to implement this chapter. In doing so, the Arkansas Department of Emergency Management shall consult with and consider the recommendations of the entity established to coordinate the implementation of the Emergency Management Assistance Compact, and the Interstate Civil Defense and Disaster Compact, § 12-76-101 et seq. […]
§ 12-87-111. Limitations on civil liability for volunteer health practitioners
(a) Subject to subsection (b), a volunteer health practitioner who receives compensation of five hundred dollars ($500) or less per year for providing health or veterinary services pursuant to this chapter is not liable for damages for an act or omission of the practitioner in providing those services. Reimbursement of, or allowance for, reasonable expenses, […]
§ 12-87-112. Workers’ compensation coverage
(a) In this section, “injury” means a physical or mental injury or disease for which an employee of this state who is injured or contracts the disease in the course of the employee’s employment would be entitled to benefits under the workers’ compensation or occupational disease law of this state. (b) A registered volunteer health […]