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Home » US Law » 2020 Mississippi Code » Title 27 - Taxation and Finance » Chapter 113 - Facilitating Business Rapid Response to State Declared Disasters Act of 2015

§ 27-113-1. Short title

This chapter may be cited as the “Facilitating Business Rapid Response to State Declared Disasters Act of 2015.”

§ 27-113-3. Legislative findings

The Legislature finds that: During times of storm, flood, fire, earthquake, hurricane or other disaster or emergency, many businesses bring in resources and personnel from other states throughout the United States on a temporary basis to expedite the often enormous and overwhelming task of cleaning up, restoring and repairing damaged buildings, equipment and property or […]

§ 27-113-5. Definitions

As used in this chapter: “Registered business in the state” or “registered business” means a business entity that is currently registered to do business in the state prior to the declared state disaster or emergency. “Out-of-state business” means a business entity that, except for disaster or emergency-related work, has no presence in the state and […]

§ 27-113-7. Certain exemptions for out-of-state businesses and employees conducting operations within the state for purposes of performing work or services related to declared state disaster or emergency

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 […]

§ 27-113-9. Notification to Department of Revenue after out-of-state business enters state for purposes of responding to disaster or emergency; post disaster response period application of state laws and requirements

The out-of-state business that enters the state shall, upon request, provide to the Department of Revenue 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 […]