Nonresident individual wage exemption

(1) As used in this section: (a) "Day" means any period of time during a calendar day that an individual is present in the state, unless the presence is solely for transportation through the state. (b) "Wages" means income that: (i) is received by an individual for employment duties performed inside this state; and (ii) would be subject to withholding in accordance with Section 59-10-402 without regard to Subsection 59-10-402(5)(a). (2) A nonresident individual's wages may not be considered income derived from Utah sources if: (a) the nonresident individual has no other income from sources within this state for the taxable year in which the nonresident individual receives the wages; (b) the nonresident individual is present in this state to perform employment duties for 20 or fewer days during the tax year; and (c) the nonresident individual's state of residence: (i) provides a substantially similar exclusion; or (ii) does not impose a state individual income tax. (3) This section does not apply to wages received by: (a) an individual who is a professional athlete or a member of a professional athletic team; (b) an individual who is a professional entertainer and who performs services in the professional performing arts; (c) an individual of prominence who performs services for wages on a per-event basis; (d) an individual who performs construction services to improve real property, predominantly on a construction site, as a laborer; (e) an individual who is a key employee, without regard to ownership or the existence of a benefit plan, for the year immediately preceding the current tax year pursuant to Subsection 416(i), Internal Revenue Code; or (f) an individual who is an employee of a non-corporate employer, and who would be a key employee without regard to ownership or the existence of a benefit plan, for the year immediately preceding the current tax year pursuant to Subsection 416(i), Internal Revenue Code, if: (i) the term "employee" were substituted for the term "officer"; and (ii) the individual is one of the non-corporate employer's 50 highest paid employees without regard to whether the individual is an officer.