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Utah Code § 59-10-116

Tax on nonresident individual -- Calculation -- Exemption

Utah · Utah Code Title 59 — Revenue and Taxation · Status: effective

Taxation
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Utah Code § 59-10-116, Tax on nonresident individual -- Calculation -- Exemption, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2344893
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(1) Except as provided in Subsection (2), a tax is imposed on a nonresident individual in an amount equal to the product of the: (a) nonresident individual's state taxable income; and (b) percentage listed in Subsection 59-10-104(2). (2) This section does not apply to a nonresident individual: (a) exempt from taxation under Section 59-10-104.1; or (b) whose only state source income is wages that are excluded in accordance with Section 59-10-117.5.