KRS 67.764: Construction of exceptions for disaster response businesses and employees.

(1) The exceptions contained in KRS 68.180(3)(g), 68.197(5)(d), 91.200(3)(h), and

92.300(2)(a)4. and (b)3. shall not be interpreted, construed, or otherwise relied upon

in any way to establish a minimum nexus or other minimum contact requirements

for the purposes of determining the liability for either a tax or fee placed upon a

business or employee by a taxing jurisdiction, except as related to disaster response

businesses and disaster response employees for work performed within the taxing

jurisdiction during a disaster response period.

(2) As used in this section, the terms "disaster response business," "disaster response

employee," and "disaster response period" shall have the same meaning as in KRS

141.010.