Missouri § 190.280 Out-of-state businesses not subject to certain state or local requirements — out-of-state employee not a resident for tax purposes — limitations.

Missouri Statutes

§ 190.280 — Out-of-state businesses not subject to certain state or local requirements — out-of-state employee not a resident for tax purposes — limitations.

Missouri § 190.280

Title XIIPUBLIC HEALTH AND WELFARE

Ch. 190Emergency Services

This text of Missouri § 190.280 (Out-of-state businesses not subject to certain state or local requirements — out-of-state employee not a resident for tax purposes — limitations.) is published on Counsel Stack Legal Research, covering Missouri primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mo. Rev. Stat. § 190.280 (2026).

Text

1. An out-of-state business that conducts operations within the state for purposes of assisting in repairing, renovating, installing, or building infrastructure related to a declared state disaster or emergency during the disaster period shall not be considered to have established a level of presence that would subject the business or any of its out-of-state employees to any of the following state or local employment, licensing, or registration requirements:

(1)Except as set forth in section 190.285 , registration with the secretary of state;

(2)Withholding or income tax registration, filing, or remitting requirements; and

(3)Use tax on equipment used or consumed during the disaster period if such equipment does not remain in the state after the disaster period. 2. An out-of-st

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1. An out-of-state business that conducts operations within the state for purposes of assisting in repairing, renovating, installing, or building infrastructure related to a declared state disaster or emergency during the disaster period shall not be considered to have established a level of presence that would subject the business or any of its out-of-state employees to any of the following state or local employment, licensing, or registration requirements:

(1) Except as set forth in section 190.285 , registration with the secretary of state;

(2) Withholding or income tax registration, filing, or remitting requirements; and

(3) Use tax on equipment used or consumed during the disaster period if such equipment does not remain in the state after the disaster period.

2. An out-of-state employee shall not be considered to have established residency or a presence in the state that would require that person or that person's employer to file and pay income taxes, to be subjected to tax withholdings, or to file and pay any other state or local income or withholding tax or fee for work repairing, renovating, installing, or building infrastructure during the disaster period.

3. After the conclusion of a disaster period, an out-of-state business or out-of-state employee that remains in the state is fully subject to the state or local employment, licensing, or registration requirements listed in this section or that were otherwise suspended under sections 190.270 to 190.285 during the disaster period.