Utah § 59-10-116.1 Exemption for out-of-state employee.

Utah Statutes

§ 59-10-116.1 — Exemption for out-of-state employee.

Utah § 59-10-116.1

Title 59Revenue and Taxation

Ch. 59-10Individual Income Tax Act

Part 59-10-1Determination and Reporting of Tax Liability and Information

This text of Utah § 59-10-116.1 (Exemption for out-of-state employee.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Utah Code Ann. § 59-10-116.1 (2026).

Text

(1)As used in this section:

(1)(a) "Declared state disaster or emergency" is as defined in Section 53-2a-1202.

(1)(b) "Disaster period" is as defined in Section 53-2a-1202.

(1)(c) "Out-of-state business" is as defined in Section 53-2a-1202.

(1)(d) "Out-of-state employee" is as defined in Section 53-2a-1202.

(2)An out-of-state employee, including a pass-through entity taxpayer who is an out-of-state employee, is exempt from a tax under this chapter for income earned or passed through:

(2)(a) from an out-of-state business;

(2)(b) during a disaster period; and

(2)(c) as a result of the out-of-state business responding to a declared state disaster or emergency.

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(1) As used in this section:

(1)(a) "Declared state disaster or emergency" is as defined in Section 53-2a-1202.
(1)(b) "Disaster period" is as defined in Section 53-2a-1202.
(1)(c) "Out-of-state business" is as defined in Section 53-2a-1202.
(1)(d) "Out-of-state employee" is as defined in Section 53-2a-1202.
(2) An out-of-state employee, including a pass-through entity taxpayer who is an out-of-state employee, is exempt from a tax under this chapter for income earned or passed through:

(2)(a) from an out-of-state business;
(2)(b) during a disaster period; and
(2)(c) as a result of the out-of-state business responding to a declared state disaster or emergency.