Oregon Revised Statutes Military Affairs; Emergency Services § 401.680

(1) During times of storm, flood, fire, earthquake, hurricane or other disaster or emergency, many businesses bring resources, property and personnel from other states throughout the United States into Oregon on a temporary basis to expedite the often enormous and overwhelming task of cleaning up, restoring and repairing damaged buildings, equipment and property or deploying or building replacement facilities in this state.

(2) This may involve the need for out-of-state businesses, including out of-state affiliates of businesses based in this state, to bring in resources, property or personnel that previously have had no connection to this state, to perform activities in this state including repairing, renovating, installing, building, rendering services or performing other business activities and for which personnel may be located in this state for extended periods of time to perform these activities.

(3) While operating in this state on a temporary basis solely for purposes of helping this state recover from a disaster or emergency, these businesses and individual employees should not be burdened by any requirements for business and employee taxes as a result of activities in this state for a temporary period.

(4) This state's nexus and residency thresholds are intended for businesses and individuals that are in this state as part of the conduct of regular business operations or that intend to reside in this state and are not directed at businesses and individuals coming into this state on a temporary basis to provide assistance in response to a declared state of emergency or declared major disaster.

(5) To ensure that businesses may focus on quick response to the needs of this state and its residents during a declared disaster or emergency, it is appropriate for the Legislative Assembly to deem that this activity for a reasonable period of time before, during and after the disaster or emergency for repairing and restoration of the often devastating damage to critical infrastructure in this state as defined in ORS 401.685 does not establish presence, residency, doing business in this state or any other criteria for purposes of state and local taxes or licensing and regulatory requirements.