AR SB925

Creates the Business Rapid Response to State Disasters Facilitation Act (Arkansas Code § 12-88-101 et seq.) to exempt out-of-state businesses and employees from certain taxes and regulatory requirements during declared disasters or emergencies.

Exempts out-of-state businesses conducting disaster-related work from state and local business licensing, occupational licensing fees, income taxes, sales and use taxes on temporary property, and unemployment insurance contributions during the disaster response period (10 days before through 60 days after declaration, or longer if authorized).

Out-of-state employees are not required to file or pay Arkansas income taxes, withholdings, or other state or local taxes during the disaster response period, except for transaction taxes like motor fuel, sales and use taxes on consumed materials, and ad valorem taxes.

Requires out-of-state businesses to notify the Arkansas Department of Emergency Management upon request with their name, state of domicile, business address, federal tax ID, entry date, and contact information.

Exemptions apply only during the disaster response period and do not apply to out-of-state businesses or employees that remain in the state after the period ends; the law supplements the Arkansas Emergency Services Act of 1973 and became effective immediately upon Governor's approval on March 31, 2015.