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

(1) As used in this section:

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

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

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

(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:

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

(b) during a disaster period; and

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