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General Assembly Substitute Bill No. 7376
January Session, 2019
AN ACT CONCERNING NE XUS PROVISIONS FOR CERTAIN
DISASTER-RELATED OR EMERGENCY-RELATED WORK
PERFORMED IN THE STA TE.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
Section 1. (NEW) (Effective from passage) (a) As used in this section: 1
(1) "Public service company" and "telecommunications company" 2
have the same meanings as provided in section 16-1 of the general 3
statutes; 4
(2) "Critical infrastructure" means real property and tangible 5
personal property, including, but not limited to, buildings, conduits, 6
lines, fiber optic cables, poles, pipes, structures and equipment, owned 7
or used by a public service company or a telecommunications 8
company to generate, transmit or distribute such company's product 9
or service in the state; 10
(3) "State disaster or emergency" means a disaster or an emergency 11
event for which (A) the Governor has issued a proclamation of a 12
disaster or an emergency pursuant to chapter 517 of the general 13
statutes, or (B) the President of the United States has issued a 14
declaration of the existence in the state of a major disaster or an 15
emergency; 16 Substitute Bill No. 7376
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(4) "Disaster-related or emergency-related work" means repairing, 17
renovating, installing, constructing or rendering services to critical 18
infrastructure in the state that has been damaged, impaired or 19
destroyed by a state disaster or emergency; 20
(5) "Disaster response period" means the period (A) commencing 21
ten calendar days prior to the date of issuance of the proclamation or 22
declaration of a state disaster or emergency, and (B) ending sixty 23
calendar days after the Governor has proclaimed or the President has 24
declared, as applicable, the end of such disaster or emergency; 25
(6) "Out-of-state business" means a business entity that, in the 26
income or taxable year immediately preceding the state disaster or 27
emergency, was not registered with the state or any political 28
subdivision thereof, did not submit any tax filings to the state and did 29
not derive income from sources within the state. "Out-of-state 30
business" includes a business entity that (A) was present in the state or 31
conducted operations in the state, to perform disaster-related or 32
emergency-related work, but otherwise satisfies the provisions of this 33
subdivision, or (B) is affiliated with a registered business solely 34
through common ownership and otherwise satisfies the provisions of 35
this subdivision; 36
(7) "Out-of-state employee" means an employee of an out-of-state 37
business who does not work in the state, other than performing 38
disaster-related or emergency-related work during a disaster response 39
period; and 40
(8) "Registered business" means a business entity that is registered 41
with the Secretary of the State to do business in the state prior to the 42
state disaster or emergency. 43
(b) Notwithstanding any provision of title 12 of the general statutes 44
or subsection (c) of section 14-34a of the general statutes, no out-of-45
state business or out-of-state employee who is present in the state or 46
conducts operations in the state, to perform disaster-related or 47 Substitute Bill No. 7376
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emergency-related work during a disaster response period, shall be 48
deemed to have established sufficient presence in the state to require 49
such business or employee to (1) register with the state or any political 50
subdivision thereof, (2) be subject to property tax or state taxes, other 51
than transaction taxes and fees including, but not limited to, sales and 52
use taxes, fuel taxes or charges or fees on rental passenger motor 53
vehicles, rental trucks or rental machinery, unless such transaction 54
taxes or fees are suspended or otherwise exempted during a disaster 55
response period, (3) submit any tax filing to the state, or (4) be licensed 56
by the state, provided such business or employee is properly 57
registered, licensed or otherwise authorized under the laws of another 58
state to perform disaster-related or emergency-related work. 59
(c) For purposes of any tax imposed on income or gross receipts, all 60
activities of an out-of-state business that is present in the state or 61
conducts operations in the state, to perform disaster-related or 62
emergency-related work during a disaster response period, shall be 63
disregarded with respect to any filing required for such tax, including, 64
but not limited to, a combined unitary tax return. 65
(d) (1) Any out-of-state business that is present in the state or 66
conducts operations in the state, to perform disaster-related or 67
emergency-related work during a disaster response period, shall 68
provide, upon request by the Secretary of the State, a written statement 69
that such business is in the state for purposes of responding to the state 70
disaster or emergency. Such statement shall include the out-of-state 71
business's name, state of domicile, principal business address, 72
telephone number, electronic mail address, federal tax identification 73
number and date of entry into the state, and may be provided 74
electronically. 75
(2) The Secretary of the State may request a registered business that 76
is an affiliate of such out-of-state business to provide the written 77
statement and information set forth in subdivision (1) of this 78
subsection. Such registered business shall also include the registered 79
business's name, principal business address, telephone number and 80 Substitute Bill No. 7376
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electronic mail address. 81
(e) Any out-of-state business or out-of-state employee who remains 82
in the state after the disaster response period shall be subject to all 83
other laws that provide standards to establish presence in the state and 84
shall comply with any provision of the general statutes that becomes 85
applicable to such business or employee due to such presence. 86
This act shall take effect as follows and shall amend the following
sections:
Section 1 from passage New section
FIN Joint Favorable Subst.