{"data":{"id":"us-tx/tex.-tax-code-151.0241","jurisdiction":"us-tx","citation":"Tex. Tax Code § 151.0241","heading":"PERSONS PERFORMING DISASTER- OR EMERGENCY-RELATED WORK.","body":"(a) In this section, \"disaster- or emergency-related work,\" \"disaster response period,\" and \"out-of-state business entity\" have the meanings assigned by Section 112.003, Business \u0026 Commerce Code.\n(b) An out-of-state business entity is not engaged in business in this state for purposes of Sections 151.107 and 151.403 or any other provision of this chapter applicable to a person engaged in business in this state if the entity's physical presence in this state is solely from the entity's performance of disaster- or emergency-related work during a disaster response period.\nAdded by Acts 2015, 84th Leg., R.S., Ch. 559 (H.B. 2358), Sec. 2(a), eff. June 16, 2015.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 151. LIMITED SALES, EXCISE, AND USE TAX","SUBCHAPTER B. ADMINISTRATION AND RECORDS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm#151.0241","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"84d6e2be03d11e45d6c24ebd9a0c0e0e8dda695e2da9318554962b458ca9efff","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-151.024","next":"us-tx/tex.-tax-code-151.0242"},"notice":"GroundRules: Original legal text. Not legal advice."}