☰ Revisor of Missouri

Title XII PUBLIC HEALTH AND WELFARE

Chapter 190

Effective - 28 Aug 2014 bottom

  190.280.  Out-of-state businesses not subject to certain state or local requirements — out-of-state employee not a resident for tax purposes — limitations. — 1.  An out-of-state business that conducts operations within the state for purposes of assisting in repairing, renovating, installing, or building infrastructure related to a declared state disaster or emergency during the disaster period shall not be considered to have established a level of presence that would subject the business or any of its out-of-state employees to any of the following state or local employment, licensing, or registration requirements:

  (1)  Except as set forth in section 190.285, registration with the secretary of state;

  (2)  Withholding or income tax registration, filing, or remitting requirements; and

  (3)  Use tax on equipment used or consumed during the disaster period if such equipment does not remain in the state after the disaster period.

  2.  An out-of-state employee shall not be considered to have established residency or a presence in the state that would require that person or that person's employer to file and pay income taxes, to be subjected to tax withholdings, or to file and pay any other state or local income or withholding tax or fee for work repairing, renovating, installing, or building infrastructure during the disaster period.

  3.  After the conclusion of a disaster period, an out-of-state business or out-of-state employee that remains in the state is fully subject to the state or local employment, licensing, or registration requirements listed in this section or that were otherwise suspended under sections 190.270 to 190.285 during the disaster period.

­­--------

(L. 2014 H.B. 1190)


---- end of effective   28 Aug 2014 ----

use this link to bookmark section  190.280


In accordance with Section 3.090, the language of statutory sections enacted during a legislative session are updated and available on this website on the effective date of such enacted statutory section. Revisor Home    

Other Information
 Recent Sections Editorials May Be Cited As Tables & Forms Multiple Enact
Repeal & Transfer Definitions

Site changes Pictures Contact

Other Links
Oversight MOLIS Library MO WebMasters
Senate
Missouri Senate
State of Missouri
MO.gov
House
Missouri House

@08:35:12.7 15 :)