Delaware Code Title 30 Sec. 3103 – Business and employee status after emergency period
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An out-of-state business or an out-of-state employee that remains in this State after the emergency period shall be subject to this State’s normal standards for establishing presence, residency or for doing business in this State and be responsible for any otherwise applicable business or employee tax requirements.
Terms Used In Delaware Code Title 30 Sec. 3103
- Emergency period: means a period that begins within 5 days of the first day of a declared state of emergency and that extends for a period of 60 calendar days after the end of such declared state of emergency, unless a longer period is authorized as provided herein. See Delaware Code Title 30 Sec. 3101
- Out-of-state business: means a business entity licensed in another state, commonwealth or district that has no registrations, tax filings, nexus or presence in this State and conducted no business in this State prior to a declared state of emergency and whose services are requested by a registered business or by a state or local government for purposes of performing emergency-related work. See Delaware Code Title 30 Sec. 3101
- Out-of-state employee: means an employee who does not work in this State, except for "emergency-related work" during an "emergency period". See Delaware Code Title 30 Sec. 3101
- State: means a state of the United States, the District of Columbia, Puerto Rico, The United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States. See Delaware Code Title 30 Sec. 502
- Tax: shall be deemed also to refer to license fees imposed under Part III of this title. See Delaware Code Title 30 Sec. 502