An out-of-state business and an out-of-state employee shall pay state and local transaction taxes and fees, including without limitation:
(1) Motor fuel taxes;
(2) Distillate special fuel taxes;
(3) Sales and use taxes on materials and services consumed or used in the state;
(4) Hotel taxes;
(5) Car rental taxes and fees; and
(6) Any other tax or fee that applies to goods or services that the out-of-state business or out-of-state employee purchases for use or consumption in this state during the disaster response period, unless the tax or fee is otherwise exempt during the disaster response period.