Section 3102 - Business and employee status during emergency period(a)(1) An Out-of-State Business that conducts Emergency Related Work within this State related to a Declared State of Emergency at the request of a Delaware business licensed pursuant to this Title shall, during the Emergency Period, ,not be considered to have established a level of presence that would require such business or its Out-of-State Employees to: (i) register, file or remit State or Local Taxes, or (ii) be subject to any State Licensing or Registration Requirements.(2) An Out-of-State Employee shall not be considered to have established residency or a presence in this State that would require such person to file and pay income taxes or such person's employer to: (i) be subjected to tax withholdings; or (ii) file and pay any other State or Local Taxes during an Emergency Period. This includes any related State or local employer withholding and remittance obligations.(b) Notwithstanding the provisions of subsection (a), Out-of-State Businesses and Out-of-State Employees shall be required to pay transaction taxes and fees, including without limitation, fuel taxes or sales and use taxes on materials or services subject to sales and use tax, hotel taxes, and car rental taxes or fees that an Out-of-State Business or Out-of-State Employee purchases or rents for use or consumption in this State during the Emergency Period, unless such taxes are otherwise exempted during a Declared State of Emergency, and nothing herein shall be deemed to grant an exemption for any of the foregoing taxes to such Out-of-State Businesses or Out-of-State Employees.Added by Laws 2013, ch. 119,s 1, eff. 7/16/2013.