CT SB00431

Out-of-state businesses and employees performing disaster-related or emergency-related work during a declared disaster or emergency shall not establish sufficient presence in Connecticut to require state registration, property taxation, or state licensing.

Out-of-state businesses are exempt from income tax, gross receipts tax, and combined unitary tax return filings for activities performed solely to respond to the disaster or emergency, provided they were not registered in Connecticut in the preceding tax year.

The disaster response period extends from 10 calendar days before the Governor's proclamation or Presidential declaration to 60 calendar days after the disaster or emergency ends.

Out-of-state businesses and their in-state registered affiliates must provide written statements to the Secretary of State upon request, including business name, domicile, address, phone number, email, federal tax ID, and date of entry into the state.

Out-of-state businesses and employees remain subject to all Connecticut tax and registration laws if they stay in the state after the disaster response period concludes.