Unless otherwise exempted during a disaster period, an out-of-state business or an out-of-state employee shall pay transaction taxes and fees, including:

1. (1) fuel taxes;
2. (2) hotel taxes;
3. (3) car rental taxes; or
4. (4) gross retail taxes or use taxes on a purchase of materials or services by the out-of-state business or out-of-state employee for use or consumption during the disaster period, unless the purchase is otherwise exempt during a disaster period.

As added by P.L.293-2013(ts), SEC.26.