Utah Code 59-10-116.1. Exemption for out-of-state employee
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(1) As used in this section:
Terms Used In Utah Code 59-10-116.1
- Employee: means the same as that term is defined in Section 59-10-401. See Utah Code 59-10-103
- Pass-through entity: means the same as that term is defined in Section 59-10-1402. See Utah Code 59-10-103
- State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
- Taxpayer: means any of the following that has income subject in whole or part to the tax imposed by this chapter:(1)(aa)(i) an individual;(1)(aa)(ii) an estate, a trust, or a beneficiary of an estate or a trust that is not a pass-through entity or a pass-through entity taxpayer;(1)(aa)(iii) a pass-through entity; or(1)(aa)(iv) a pass-through entity taxpayer. See Utah Code 59-10-103(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.