{"data":{"id":"us-ut/utah-code-59-10-116","jurisdiction":"us-ut","citation":"Utah Code § 59-10-116","heading":"Tax on nonresident individual -- Calculation -- Exemption.","body":"(1) Except as provided in Subsection (2), a tax is imposed on a nonresident individual in an amount equal to the product of the:\n(a) nonresident individual's state taxable income; and\n(b) percentage listed in Subsection 59-10-104(2).\n(2) This section does not apply to a nonresident individual:\n(a) exempt from taxation under Section 59-10-104.1; or\n(b) whose only state source income is wages that are excluded in accordance with Section 59-10-117.5.","path":["Title 59 Revenue and Taxation","Chapter 59-10 Individual Income Tax Act","Part 59-10-1 Determination and Reporting of Tax Liability and Information"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter10/59-10-S116.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"3d9ae4dc6213632249c400740500aab24de16aac9b6931e168444104724a4ed3","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-10-115","next":"us-ut/utah-code-59-10-116.1"},"notice":"GroundRules: Original legal text. Not legal advice."}