Tex. Tax Code § 151.0241 — PERSONS PERFORMING DISASTER- OR EMERGENCY-RELATED WORK

(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 & Commerce Code. (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. Added by Acts 2015, 84th Leg., R.S., Ch. 559 (H.B. 2358 ), Sec. 2(a), eff. June 16, 2015.