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GA HB782
Bill
Status
Passed
4/15/2014
Primary Sponsor
Bruce Williamson
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AI Summary
- Out-of-state businesses and employees entering Georgia solely to perform disaster or emergency repair work on infrastructure are exempt from state and local income taxes, business registration, licensing, unemployment insurance, and occupational licensing fees during the disaster or emergency period
- The disaster or emergency period begins 10 days before the Governor's or President's declaration (whichever comes first) and extends 60 calendar days after the declared disaster or emergency ends
- Out-of-state businesses and employees must still pay transaction taxes such as fuel taxes, sales and use taxes, hotel taxes, and car rental taxes on purchases made in Georgia during the disaster or emergency period
- Out-of-state businesses entering Georgia for disaster response must file a statement with the Department of Revenue and the Georgia Emergency Management Agency including their name, state of domicile, federal tax ID number, date of entry, and contact information
- Any out-of-state business or employee that remains in Georgia after the disaster or emergency period ends becomes subject to all normal state and local tax, registration, and licensing requirements
Legislative Description
Facilitating Business Rapid Response to State Declared Disasters Act of 2014; enact
Last Action
Effective Date
4/15/2014
Full Bill Text
No bill text available