1. (1) The exceptions contained in KRS 68.180(3)(g), 68.197(5)(d), 91.200(3)(h), and 92.300(2)(a)4. and (b)3. shall not be interpreted, construed, or otherwise relied upon in any way to establish a minimum nexus or other minimum contact requirements for the purposes of determining the liability for either a tax or fee placed upon a business or employee by a taxing jurisdiction, except as related to disaster response businesses and disaster response employees for work performed within the taxing jurisdiction during a disaster response period.
2. (2) As used in this section, the terms "disaster response business," "disaster response employee," and "disaster response period" shall have the same meaning as in KRS 141.010.

Effective: June 29, 2021

History: Created 2021 Ky. Acts ch. 31, sec. 10, effective June 29, 2021.