Texas Tax Code - TAX § 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.