As used in sections 190.270 to 190.285, unless the context clearly indicates otherwise, the following terms shall mean:
Out-of-state business includes a business entity that is affiliated with a registered business solely through common ownership as long as that business entity does not have any registrations, tax filings, or nexus in the state before the declared state disaster or emergency. For purposes of this section, a prior registration as an out-of-state business for a declared disaster or emergency shall not be considered a registration in this state;
§ 190.275, RSMo