(1) "Critical infrastructure" means property and equipment, including without limitation buildings, offices, lines, poles, pipes, and structures, owned or used by the following:

(A) A communications network;

(B) An electric generation, transmission, or distribution system;

(C) A gas distribution system;

(D) A water pipeline; or

(E) A support facility that is related to an entity listed in subdivisions (1)(A)-(D) of this section and services multiple customers or persons;

(2) "Declared state disaster or emergency" means a disaster or emergency event:

(A) For which a Governor's executive order or proclamation has been issued;

(B) For which a presidential declaration of a major disaster or emergency has been issued; and

(C) Within the state:

(i) For which a good faith response effort is required; and

(ii) That the Director of the Arkansas Department of Emergency Management designates as a disaster or emergency upon request of and notification by a registered business;

(3) "Disaster-related or emergency-related work" means repairing, renovating, installing, building, and rendering services or other business activities that relate to critical infrastructure that has been damaged, impaired, or destroyed by a declared state disaster or emergency;

(4) "Disaster response period" means a period that begins ten (10) days before the first day of the earlier of the Governor's executive order or proclamation, the President's declaration of a major disaster or emergency, or designation by the director and extends until the later of sixty (60) calendar days after the declared state disaster or emergency or the date authorized by the director;

(5) (A) "Out-of-state business" means a business entity:

(i) That, except for providing disaster-related or emergency-related work:

(a) Has no presence in this state;

(b) Conducts no business in this state; and

(c) Has no registration, tax filing, or nexus in this state during the tax year immediately preceding the declared state disaster or emergency; and

(ii) The services of which are requested by a registered business, a state government, or a local government for purposes of performing disaster-related or emergency-related work in the state.

(B) "Out-of-state business" includes without limitation:

(i) A business entity that is affiliated with a registered business in the state solely through common ownership; and

(ii) The employees of the business entity;

(6) "Out-of-state employee" means an individual who does not work in the state except for providing disaster-related or emergency-related work during a disaster response period; and

(7) "Registered business" means a business entity that is registered to do business in Arkansas before the relevant declared state disaster or emergency occurs.