Missouri has enacted legislation that establishes the Facilitating Business Rapid Response to State Declared Disasters Act. The Act provides that an out-of-state business or any of its out-of-state employees assisting in repairing, renovating, installing, or building infrastructure related to a declared state disaster or emergency in Missouri are not subject to Missouri use tax on equipment used or consumed if the equipment does not remain in the state after the disaster period, unless the out-of-state business or employee remains in Missouri after the disaster period has ended. In addition, the out of state business will not be deemed to have created nexus for sales tax or income tax purposes. No income tax will be due nor will the employees working in Missouri under the program be subject to withholding or individual income tax. An out-of-state business shall provide notification to the secretary of state within ten days after entry to the state during a disaster period that the business is in the state for purposes of responding to the declared state disaster or emergency. For purposes of the exemption, an out-of-state business includes a business that is affiliated with a registered business solely through common ownership if that entity does not have any registrations, tax filings, or nexus in the state before the declared disaster or emergency. Also for purposes of the exemption, prior registration as an out-of-state business for a declared disaster or emergency is not considered a registration in Missouri.(H.B. 1190, Laws 2014, effective August 28, 2014)