Superseded 10/1/2026

342 words·~2 min read·/ut/title-53/chapter-2a/10

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Effective 5/13/2014

53-2a-1203. Business and employee status during disaster period.

(1)Notwithstanding any other provision, 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 period:

(a)is not considered to have established a level of presence that would require that business to be subject to any state licensing or registration requirements, provided that the out-of-state business is in substantial compliance with all applicable regulatory and licensing requirements in its state of domicile, including:

(i)unemployment insurance;

(ii)state or local occupational licensing fees;

(iii)public service commission regulation; or

(iv)state or local licensing or regulatory requirements; and

(b)is exempt from the registration requirements under Title 16, Corporations , Title 42, Names , and Title 48, Unincorporated Business Entity Act ; and

(c)shall, within a reasonable time after entry, upon the request of the Labor Commission or the Department of Insurance, confirm that it is in compliance with Subsections 34A-2-406(1)(a) , (1)(b) , and

(2).

(2)Notwithstanding any other provision, an out-of-state employee who performs disaster- or emergency-related work specific to a declared state disaster or emergency during the disaster period is not subject to any state licensing or registration requirements provided that the out-of-state employee is in substantial compliance with all applicable regulatory and licensing requirements in the employee's state of residence or state of employment.

(a)Income taxation related to an out-of-state employee or an out-of-state business is as provided in:

(i)Title 59, Chapter 7, Corporate Franchise and Income Taxes ; and

(ii)Title 59, Chapter 10, Individual Income Tax Act .

(b)Sales and use taxation during a disaster period is as provided in Title 59, Chapter 12, Sales and Use Tax Act .

(c)Any property brought into the state temporarily during the disaster period is not subject to any state or local ad valorem taxes under Title 59, Chapter 2, Property Tax Act .

Enacted by Chapter 376 , 2014 General Session