§ 12-88-101. Title
This chapter shall be known and may be cited as the “Business Rapid Response to State Disasters Facilitation Act”.
§ 12-88-102. Legislative findings
The General Assembly finds that: (1) During times of storm, flood, fire, earthquake, hurricane, and other disasters or emergencies, many businesses bring resources and personnel from other states into Arkansas on a temporary basis to expedite the often enormous and overwhelming task of cleaning up, restoring, and repairing damaged buildings, equipment, and property and building […]
§ 12-88-103. Definitions
As used in this chapter: (1) “Critical infrastructure” means property and equipment, including without limitation buildings, offices, lines, poles, pipes, and structures, owned or used by the following: (A) A communications network; (B) An electric generation, transmission, or distribution system; (C) A gas distribution system; (D) A water pipeline; or (E) A support facility that […]
§ 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 […]