{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-55005","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-55005","heading":"Facilitating Business Rapid Response to State Declared","body":"Disasters Act of 2015.\n\nA. This act may be cited as the \"Facilitating Business\n\nRapid Response to State Declared Disasters Act of 2015\".\n\nB. As used in this act:\n\n1. \"Critical Infrastructure\" means property and equipment owned\n\nor used by a telecommunications provider, a cable operator, and\n\nother communications networks, electric generation, transmission and\n\ndistribution systems, natural gas and natural gas liquids gathering,\n\nprocessing, storage, transmission and distribution systems, water\n\npipelines, and related support facilities that service multiple\n\ncustomers or citizens including, but not limited to, real and\n\npersonal property such as buildings, offices, lines, poles, pipes,\n\nstructures, and equipment;\n\n2. \"Declared state disaster or emergency\" means a disaster or\n\nemergency event:\n\na. for which a Governor's State of Emergency Proclamation\n\nhas been issued,\n\nb. for which a Presidential Declaration of a Federal\n\nMajor Disaster or Emergency has been issued, or\n\nc. other disaster or emergency event within the state for\n\nwhich a good faith response effort is required, and\n\nfor which another authorized official of the state is\n\ngiven notification from the registered business and\n\nsuch official designates such event as a disaster or\n\nemergency, thereby invoking the provisions of this\n\nact;\n\n3. \"Disaster or emergency related work\" means repairing,\n\nrenovating, installing, building, rendering services or other\n\nbusiness activities that relate to critical infrastructure that has\n\nbeen damaged, impaired or destroyed by the declared state disaster\n\nor emergency;\n\n4. \"Disaster response period\" means a period that begins ten\n\n(10) days prior to the first day of the Governor's Proclamation, the\n\nPresident's Declaration or designation by any other authorized\n\nofficial of the state, whichever occurs first, and which extends\n\nsixty (60) calendar days after the declared state disaster or\n\nemergency, or any longer period authorized by the applicable state\n\nentity or official;\n\n5. \"Out-of-state business\" means a business entity that, except\n\nfor disaster or emergency related work, has no presence in the state\n\nand conducts no business in the state, whose services are requested\n\nby a registered business or by a state or local government for\n\npurposes of performing disaster or emergency related work in the\n\nstate. This shall include a business entity affiliated with the\n\nregistered business in the state solely through common ownership.\n\nAn out-of-state-business has no registrations, tax filings or nexus\n\nin the state other than disaster or emergency related work during\n\nthe tax year immediately preceding the declared state disaster or\n\nemergency;\n\n6. \"Out-of-state employee\" means an employee who does not work\n\nin the state, except for disaster or emergency related work during\n\nthe disaster response period; and\n\n7. \"Registered business\" means a business entity that is\n\ncurrently registered to do business in the state prior to the\n\ndeclared state disaster or emergency.\n\nC. Except as provided in subsection E of this section, an out-\n\nof-state business that conducts operations within the state for\n\npurposes of performing work or services related to a declared state\n\ndisaster or emergency during the disaster response period shall not\n\nbe considered to have established a level of presence that would\n\nrequire that business to register, file and/or remit state or local\n\ntaxes or that would require that business or its out-of-state\n\nemployees to be subject to any state licensing or registration\n\nrequirements. This includes any and all state or local business\n\nlicensing, registration or regulatory requirements, state and local\n\ntaxes or fees including, but not limited to, unemployment insurance,\n\nstate or local occupational licensing fees, use tax or ad valorem\nal\n\ntaxes or that would require that business or its out-of-state\n\nemployees to be subject to any state licensing or registration\n\nrequirements. This includes any and all state or local business\n\nlicensing, registration or regulatory requirements, state and local\n\ntaxes or fees including, but not limited to, unemployment insurance,\n\nstate or local occupational licensing fees, use tax or ad valorem\n\ntax on equipment brought into the state temporarily for use during\n\nthe disaster response period and subsequently removed from the\n\nstate. For purposes of any state or local tax on, or measured by,\n\nin whole or in part, net or gross income or receipts, all activity\n\nof the out-of-state business that is conducted in this state\n\npursuant to this act shall be disregarded with respect to any filing\n\nrequirements for such tax including the filing required for a\n\nunitary or combined group of which the out-of-state business may be\n\na part. For the purpose of apportioning income, revenue or\n\nreceipts, the performance by an out-of-state business of any work in\n\naccordance with this title shall not be sourced to or shall not\n\notherwise impact or increase the amount of income, revenue or\n\nreceipts apportioned to this state.\n\nD. No out-of-state employee shall be considered to have\n\nestablished residency or a presence in the state that would require\n\nthat person or that person's employer to file and pay income taxes\n\nor be subjected to tax withholdings or to file and pay any other\n\nstate or local tax or fee during the disaster response period. This\n\nincludes any related state employer withholding and remittance\n\nobligations, but does not include any transaction taxes or fees as\n\ndescribed in subsection E.\n\nE. Out-of-state businesses and out-of-state employees shall be\n\nrequired to pay transaction taxes and fees including, but not\n\nlimited to, fuel taxes or sales taxes on materials or services\n\nconsumed or used in the state subject to sales taxes, hotel taxes,\n\ncar rental taxes or fees that the out-of-state affiliated business\n\nor out-of-state employee purchases for use or consumption in the\n\nstate during the disaster response period, unless such taxes are\n\notherwise exempted during a disaster response period.\n\nF. Any out-of-state business or out-of-state employee that\n\nremains in the state after the disaster response period shall:\n\n1. Become subject to the state requirements for establishing\n\npresence, residency or doing business in the state and will\n\ntherefore become responsible for any business or employee tax\n\nrequirements that ensue; and\n\n2. Complete state and local registration, licensing, and filing\n\nrequirements that ensue as a result of establishing the requisite\n\nbusiness presence or residency in the state applicable under the\n\nexisting rules.\n\nG. 1. An out-of-state business that enters the state shall,\n\nupon request, provide to the Oklahoma Tax Commission a statement\n\nthat it is in the state for purposes of responding to the disaster\n\nor emergency, which statement shall include the business name, state\n\nof domicile, principal business address, federal tax identification\n\nnumber, date of entry, and contact information.\n\n2. A registered business in the state shall, upon request,\n\nprovide the information required in paragraph 1 of this subsection\n\nfor any affiliate that enters the state that is an out-of-state\n\nbusiness. The notification shall also include contact information\n\nfor the registered business in the state.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"7c0547a2f8b87c97451f6522cb75c9696dc06aa4ff698465f4f2bc9d3faf5bca","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-55004","next":"us-ok/okla.-stat.-tit.-68-68-55006"},"notice":"GroundRules: Original legal text. Not legal advice."}