{"data":{"id":"us-ut/utah-code-59-10-116.1","jurisdiction":"us-ut","citation":"Utah Code § 59-10-116.1","heading":"Exemption for out-of-state employee.","body":"(1) As used in this section:\n(a) \"Declared state disaster or emergency\" is as defined in Section 53-2a-1202.\n(b) \"Disaster period\" is as defined in Section 53-2a-1202.\n(c) \"Out-of-state business\" is as defined in Section 53-2a-1202.\n(d) \"Out-of-state employee\" is as defined in Section 53-2a-1202.\n(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:\n(a) from an out-of-state business;\n(b) during a disaster period; and\n(c) as a result of the out-of-state business responding to a declared state disaster or emergency.","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-S116.1.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"8ad58d1cf344cb5bfa5676fcbc37a0d390dd441ce093d7fb6177cf57dc60bf1c","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-10-116","next":"us-ut/utah-code-59-10-117"},"notice":"GroundRules: Original legal text. Not legal advice."}