Emergency Law Inventory | Full Law Text

Law Number

R.R.S. Neb. 48-3203(1)

Summary Title

License Exemption: Out-of-State Employee


An individual, who is an employee of an out-of-state business, that assists with disaster relief efforts does not need to comply with Nebraska licensing laws.

Full Title

Out-of-state business; applicability of state or local employment, licensing, or registration requirements; out-of-state employee; how treated

Full Text

(1) An out-of-state business that conducts operations within the state for purposes of assisting in repairing, renovating, installing, or building infrastructure or rendering services or other business activities 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 out-of-state business or any of its out-of-state employees to any of the following state or local employment, licensing, or registration requirements: (a) Registration with the Secretary of State; (b) Withholding or income tax registration, filing, or remitting requirements; and (c) Sales, use, or ad valorem tax on equipment brought into the state temporarily for use or consumption during the disaster period if such equipment does not remain in the state after the disaster period.